The petition sought to challenge the constitutionality of the Films and Music Products (Tax Stamps) Regulations, Government Notice No. 244 of 2013. The Petitioners’ cause of action is founded on the alleged compulsory registration of membership with the 2nd Respondent as a condition for obtaining approvals to artists’/distributors’ works before being issued with tax stamps by the 3rd Respondent. The Respondents who were represented by the Hon. Attorney General denied the Petitioners’ rights had been infringed in the manner contended and prayed that the Court dismisses the petition for being baseless. The 2nd Respondent denies having compelled members of the 2nd Petitioner to register with as members let alone the 3rd Petitioner.