 The Federal High Court, Nipah Tackett, has declared that it is the reverse state government and not the FIRS that should collect VAT and personal income tax in the state. The court stated that there is no constitutional basis for the FIRS, so collect VAT, withholding tax, education tax and technology levy in reverse state or any other state. Lady Council for the reverse state government, Donald Chica, spoke to journalists after the court session. He explained that the case is all about the interpretation of the Constitution and it's important to understand the authority of the government at the state and federal levels to collect certain revenue, particularly VAT. In a summary, it is a determination that it is wrong for the federal government to be collecting taxes which are constitutionally reserved for the state governments to collect. The implication of the judgment is that the government as an authority under the Constitution should be advised by the government to limit federal government and the state government. It is the duty of all government authorities to comply with and obey the law so long as the court has interpreted it and said what that law is. So in other words, the issue of value added tax in the territory of reverse state should be reserved for the government of reverse state and the personal income tax also should be reserved for the state to collect.