It is no longer news that abuja municipal area council, is one of the area councils in abuja, and which like other area counci in fct.have there own byelaw,which regulates and provides a template on how there revenue and local govt tax/levy should be charged and collected from fct residents.But however what calls for concern is the legality of the bye law of amac to enforce tax /levy from fct residents.It is the view of Samuel ihensekhien Jnr,an activist and and a public interest lawyer who has won more than three different cases against amac,moreso one of the cases that is worthy of note is the setting aside of 22 amac court judgments in 2015,delivered by rt hon c t ubani of then amac mobile court ,,sitting at wuse zoone 6-fct abuja in favour of amac against 22 occupiers of ekeson plaza in utako-abuja.However this a rare feat,as the court above noted on canvassed grounds of fair hearing of amac bye law pre action notice that was not served on occupiers of ekeson plaza,set aside the already gotten amac 22 judgements on this occupiers as described above. Speaking further the lawyer noted that time has come for the two tiers/chambers of national assembly to promulgate an act to regulate fct area council tax regime in line with fct high court judgment in planned shelter limited vs amac per coram j, v Ashi(of blessed memory),that in absence of which there would be a serious challenge to enforcement of amac tax/levy.he also noted that the area uncil hao collect tax/levy,but they must seek an act accepted and passed by Nigeria national assembly,to effectively collect this levy without any legal hindrance,he concluded.