Ratio DecidendiRatio DecidendiRatio DecidendiRatio DecidendiRatio Decidendi



AIRTEL NETWORKS LTD
V.
AG OF KWARA STATE & ANOR

(2014) JELR 39868 (CA)    

Court of Appeal  ·  CA/IL/96/2013 ·  28 May 2014 ·  Nigeria
CORAM
RAPHAEL CHIKWE AGBO JCA HUSSEIN MUKHTAR JCA ISAIAH OLUFEMI AKEJU JCA

Ratio Decidendi

Core Terms Beta
appellant
respondents
kwara state land charge law
land charge
learned counsel
31st january
kwara state
exclusive legislative list
national assembly
trial court
second schedule
demand
learned trial judge
action notice
charges
provisions of section
state house of assembly
2nd defendant
land charges
gsm mast installations
laws of the federation of nigeria
provisions of the land use act
various demand notices
legislative competence
lower court
state government
weight of evidence
a. m. bello esq
defendants' various demand notices
guise of land charge
intendment of the land use act
schedule of the taxes
telecommunications installations
time of such assessment
act cap t2
appellants' brief
claimant's g.s.m. mast installations
claimants' telecommunication business
decision of the high court of kwara state
duty of the national assembly
exhibits ca1
following issues
high court of kwara state
judgment of the high court of kwara state
leading judgment
learned defence counsel
respective counsel
respect of suit no
respondent brief of argument
supporting affidavit


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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