punishable under section 3(b) of the tax and levies approved list for collection Act Ca p T2 Laws of the Federation of Nigeria 2004 . ~ That you Emmanuel Ekemezie ' m' 1 Ekemezie Chinanso 'm' and Okechukwu Od~h 'm ' on the same date and place and within the aforementioned Judicial Division and not being tax authority or being authorized by appropria te tax authori ty did collect illegal levies from motorist and you thereby comm itted an offence contrary to sect ion 2(2) of t he tax and levies approved li st for collect ion Act Cap T2 LFN 2004 and punishable under section 3{b) of the tax and levies approved list for collection Act Cap T2 Laws of t he Federatio n of Nigeria 2004." On 26/0 5/2017, the defendants filed a Notice of Preliminary Objection praying the cou rt to strike out the charge on the following grounds - 1. The charge was fi led in t otal disregard of the provisions of section 251 of the 1999 const itution (as amended). 2. The Act i.e. the Taxes and Levies (Approved List for Collection) Act Cap T2 LFN 2004 under which t he defendants are charged did not confer jurisd iction on t he Federal High Co urt . 3. This charge is an abuse of the processes of th e Honourab le Court.