Mr. A. N. Obo for t he prosecu t ion submitt ed t hat th is co urt has the requisite ju risdict ion t o ent ertai n the charge becau se the defenda nts we re a;rrested committing an offence on the Federa l High Wa y in the name of collecting illegal ta xes and levi es on behalf of the Federal Government. Counsel referred to section 1(1)(2) of the Taxes and Levies (Approved List for Collection) Act CapT2 LFN 2004 . Counsel submitted that the Federal Government collects taxes on federal roads, while State and Local Governments collect taxes on State and Local Government roads, respectively; that where an · offence is committed on the Federal High Way · in respect of collection of revenue on behalf of the Federal Government, the case will be charged at the Federal High Court. Learned counsel further referred to section 251(1)(a)(b) & (3) of the constitution and submitted that the offence bordered on the collection of the re venue of the Federal Government; that the Act under which the defendants are charged do not oust the jurisdiction of t he Fede ral High Court to try the said offence . 5