The Notice of Preliminary Objection is accompanied by t he written address of counsel for the defence. The prosecution in response also filed a written address on 31/05/ 17. A. A. Ogbo nna, Esq ., of counsel for the defence subm itted that whe re there is a feature in t he action which prevents the court from exercising its ju risdictio n, the action is in competent, relying on Madukofu vs. Nkemdilim (1962) 1 All NLR 587. l earned cou nsel submitted that the subject matter of th e charge is not withi n the contemplatio n of section 251 of the 1999 Constitution (as amended); that the constitution has in section 25 1( 1)(2)(3) stated the vari ous areas where the Federal High Court ca n exercise both civil and criminal j urisd iction; that the Taxes and Levies (Approved li st for Collection) Act did not confer jurisdict ion on t he Federa l High Court; that t his court cannot in the circumstances assume j urisdiction to hear and try the cha rge before it. Counsel urged the court to strike out the charge in the interest of justice.