-N . ~~·;e~~i~ n 2(2) of the tax a11u , .... .. 2004 and for co llection Act Cap T 2 LF pun isha ble under secti on J(b) of the t a ~ and levies app roved list for collection Act Cap T2 La ws of the Federatio n of Nigeri a 2 004 COU NT II That you Emmanuel Ekemezie 'm', ~ h i n a n s o ' m' an d Okechukwu Odoh 'm' on the same date and place and within the afore m entioned Jud ici al Division and not be ing tax authority or being authorized by appropria te tax authority d id mount an illega l road b lock for the purpose of co llecting ill ega l levy from motorist and you t he reby committed an offence contrary to section 2(2) of the tax and levies approved list for co llection Act Cap T2 LFN 2004 and punishable under section 3(b) of the ta x and levies approved list for collection Act Cap T2 La ws of the Fed eration of Nigeria 2004. COUNT III That you Emmanu el Ekem e zie 'm' Ekemezie Chinanso 'm' and Okechukwu Od o h 'm'• on the sa.me date and place and within the aforementioned Judicial Division and not b e ing tax authonty or being authorized by app r opriate