EMMANUEL AKOMAYE AGIM, J.S.C.(DELIVERING THE LEADING JUDGEMENT): On the 15th of September 2011, the 2nd appellant herein, by summons in writing dated same day summoned the respondent herein to appear before him at Magistrate Court No. 3 at Umuahia, Abia State on 28th September 20111 to answer to a complaint by the 3rd appellant herein that on 18th June 2011 at Umuahia Magistrates Court, the respondent without sufficient cause failed to pay the sum of N4,200,000 being Infrastructural Development Levy payable by the respondent under Assessment Notice served it by the Abia State Infrastructural Development Board, Assessment Authority within the time specified in the Assessment Notice and committed an offence punishable under the provisions of S.18 of the Abia State Infrastructural Development Fund Law, No 8 2010 as amended.
Upon being served the said summons on the 19th of September 2011, the respondent herein on 27th September 2011 commenced Suit No. HU/95M/2011 by originating motion pr…