of the Natio nal Assembly, the Fed eral High Court
shall
have and
exercise
jurisd iction
to
t he
exclusion of any other court in civil causes and
matters (a) Relating t o the reven ue of t he fe de ra t ion in
which the sa id Government or any organ
thereof or a person suing or bei ng sued on
behalf of the said Government is a party ;
(b) Connected with or pertaining to t he ta xation
of companies and other bod ies established
or ca rrying on business in Nigeria and all
other persons subject to federa l taxation;
(3) The Federal High Court sha ll also have and
exercise jurisd iction and powers in respect
of crimlnal causes and matt ers in respect of
which
jurisdiction
is
conferred
by
subsection (1) of this section ."
Taxes and Levies (Approved List for Collection)
Act
" l. Notwi thstanding anyth ing contained in the
constitution of.. ...the Federal government ,
Sta te Government and loca l government sha ll