The plaintiff/appellant, Nigergate Limited entered into a renewable agreement dated 22nd June 2001 for a term of five years with the 1st defendant/respondent, Niger State Government to collect taxes and levies on livestock, grains and goods pass¬ing through various control posts at Jebba, Mokwa, Suleja and Wuse. The appel¬lant was required under the agreement to remit the sum of N6, 000,000.00 (Six million naira) monthly to the 1st respondent subject to periodic review of the agree¬ment after negotiation. Either party could terminate upon giving six months’ notice.

By a letter dated 20th February 2002 the 1st respondent unilaterally reviewed the amount to be remitted to N10, 000.000.00 (Ten million naira). The appellant pro¬tested the upward review, as it was a breach of agreement. The respondent re¬sponded wrote to terminate the contract without giving the requisite 6 (six) months’ notice.

The appellant commenced the action by originating summons seeking, inter alia, a declaration that the contract is valid and subsisting and can only be discharged by the effluxion of time and/or in accordance with the terms of the agreement. The respondent argued that the contract was illegal for contravening the Finance Mis¬cellaneous Taxation Decree No. 18 of 1998 which precludes the Niger State from delegating Its powers to collect taxes to the appellant or any other persons and the Taxes and Levies "Approved List for Collection Decree No. 21 of 1998 that forbade the appellant from mounting roadblock for the collection of taxes and levies.

The trial court found that the appellant did not deny the allegation of mounting roadblock deposed to in the respondent's counter-affidavit which

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