JOHN INYANG OKORO, JSC (Delivering the Lead Judgment): This appeal is against the decision of the Court of Appeal, Holden at Lagos in Appeal No. CA/L/886/2014 delivered on 18 July, 2017 which set aside the judgment of the trial court. The 5th and 6th Respondents who are Trustees of the Boat Operators, Water Transporters and Dredgers Association commenced an interpleader action, by way of originating summons filed on 22nd May, 2012 against both the Appellants and the 1st - 4th Respondents, as defendants to protest persistent multiple levies and taxation from both the Federal and Lagos State Agency(ies) on their operation. In the originating summons they sought the court's direction as to which of the agencies is entitled to issue operational certificates, operational permit/licence, impose taxes, issue regulations, superintend and administer their operations within the inland waterways in Lagos State.
They sought from the court the determination of the following questions:
(1)-Whether by…