Counsel urged the court to dismiss th e prel imi nary objection . In the case of Udebunu vs. State (2016) LPELR- 40959 (CA), the Court of Appea l held that obj ection to a charge can be raised of ground of lack of jurisdiction. I would like to note from the onset that the Taxes and Levies (Approved List for Collection) Act did not in any of its provisions confer jurisdiction on any specific court to try offences committed under the Act. The Act sets out the type of taxes and levies each tier of Government is to collect : see the Schedule to the Act . There is no evide nce before the cotJrt from which it could be deduced the type of tax the defendants were collecting when they were arrested. The court has been referred to the provisions of sectio n 251 of the Constitution and section 2 of the Taxes and Levies (Approved List for Coll ection) Act . It will be apt to loo k at those provisions - The Constitution "251(1) Notwithstanding anything to the contrary in this constitution and in addition to such other j urisd ict ion as may be conferred upon it by an Act