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AIRTEL NETWORKS LTD
V.
AG OF KWARA STATE & ANOR

(2014) JELR 39868 (CA)

Court of Appeal 28 May 2014 Nigeria
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- The claimant, a telecommunications company, challenged the imposition of land charges on its GSM mast installations in Kwara State pursuant to the Kwara State Land Charge Law, 2009, arguing such charges were ultra vires the State’s legisl

Case Details

Suit Number:CA/IL/96/2013
Judges:RAPHAEL CHIKWE AGBO JCA HUSSEIN MUKHTAR JCA ISAIAH OLUFEMI AKEJU JCA
Counsel:Akin Akinloye II For the Appellant A. M. Bello Esq. For the Respondents


ISAIAH OLUFEMI AKEJU, J.C.A. (Delivering the Leading Judgment): This is an appeal against the judgment of the High Court of Kwara State, sitting at Ilorin delivered on 23/7/2013 in respect of Suit No: KWS/91/2013 which the appellant as claimant had commenced by way of originating summons filed on 12/3/13 for resolution of 10 questions and consequently for the following declaratory and other reliefs:

1. A Declaration that the Defendants do not have the powers and legislative competence to impose taxes, charges, fines, levies, fees, interests or penalties or howsoever described, for telecommunications installations, services and operations and matters ancillary or related thereto, pursuant to the Kwara State Land Charge Law, 2009 having regard to the provisions of section 4(2) and Items 46, 66 and 68 of the Exclusive Legislative List of the 1999 Constitution.

2. A Declaration that the imposition of and demand for land charges on the claimant's G.S.M. Mast installations in Kwara State as…

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