VICTOR AIMEPOMO OMAGE, J.C.A. (Delivering the Leading Judgment): This is an appeal by Wilbros Nigeria Limited, the applicant to a motion filed in the Federal High Court sitting in Uyo - Akwa Ibom State. The motion arose from the writ of summons and statement of claim filed by the plaintiff in which he claimed against;
1) The Attorney General of Akwa Ibom State
2) Akwa Ibom State Board of Internal Revenue, thus:
"i) A declaration that the government of Akwa Ibom State has no right or authority to impose, charge or collect either directly or indirectly any pay as you earn tax, withholding tax, and development levy from the plaintiffs and its employees whether national or expatriates.
ii) An order of injunction to restrain the defendants, their agents and or privies from imposing, charging or collecting any pay as you earn tax, withholding tax and or development levy from the plaintiffs.
iii) An order of injunction to restrain the defendants, their servants, agents and or privies from…