LEWIS, JSC (Delivering the Leading Judgment):- In suit M/42/67 in the Ibadan High Court the plaintiff's summons read:-
"The plaintiffs claim against the defendants a declaration that the Holy Apostles' Community Aiyetoro, in Ilaje District Council Area, is not liable to pay tax under the Income Tax Law of Western Nigeria."
On the 27th day of November, 1967 Thompson, J. dismissed the action and on the 13th day of December, 1968 in appeal CAW /46/68 the Court of Appeal of the Western State dismissed the appeal and upheld the dismissal of the action by Thompson, J. though it set aside certain consequential orders that he made. Against that dismissal the plaintiffs have appealed to this Court.
Now it is necessary to say at the outset that this appeal has been argued within a fairly narrow compass as it was not disputed by either party that the matter could be determined without necessitating any constitutional interpretation such as the Court of Appeal of the Western State thought necessa…