CHUKUKA OSSAI NWABUOKEI VS FRANCIS IWENJIWE & ORS
August 4, 2025A.C.B. LTD VS A. EHIEMUA
August 5, 2025Legalpedia Citation: (1978-02) Legalpedia (SC) 16445
In the Supreme Court of Nigeria
Thu Feb 9, 1978
Suit Number: SC. 196/1975
CORAM
BRETT JUSTICE OF THE FEDERATION
GEORGE S. SOWEMIMO, JUSTICE, SUPREME COURT
SIR UDO UDOMA, JUSTICE, SUPREME COURT
PARTIES
THE STATE
APPELLANTS
DR. L.E. WILLIAMS
KAYODE NABOWONKU
J.C. OGUNWUNMI
RESPONDENTS
AREA(S) OF LAW
CRIMINAL LAW – JURISDICTION – COURT
SUMMARY OF FACTS
The respondents objected to the information filed them on the grounds that the Lagos State has no jurisdiction because the proof of evidence attached related to federal offenses which could only be tried by the Federal Revenue Court.
HELD
The court allowed the appeal.
ISSUES
Whether the learned trial judge was right in holding that the Lagos State High Court had no jurisdiction.
RATIONES DECIDENDI
JURISDICTION OF THE FEDERAL REVENUE COURT VIS A VIS THE JURISDICTION OF A STATE HIGH COURT
If the issue of jurisdiction is raised in regard to offences in information in the High Court of Lagos State, it must be shown that such offences are against Federal laws in respect of which jurisdiction previously delegated to the High Court has not been taken away with the creation of the Federal Revenue Court- Sowemimo J.S.C.
WHETHER DOCUMENTS IN PROOF AN OFFENCE IS RELEVANT TO THE DETERMINATION OF COURTS JURISDICTION
in determining jurisdiction in regard to the offences charged in an information, the character of the documents is irrelevant, except for the purpose of determining punishment – Sowemimo J.S.C
CASES CITED
Jamal Estates Construction v. African Continental Bank (1973) 11 SC. page 77.
Marino Community Hotel v. The Board of Referees (1944) 4 DLR 638
STATUTES REFERRED TO
The Federal Revenue Court Decree 1973

