JURISDICTION ā Federal High Court ā Legislative Intention Not to Clutter Federal High Court
Principle Statement
It does not seem to us that the legislative intention behind the Decree was to clutter up the new Revenue Court with ordinary cases involving banker-customer relationship, such as disputes in respect of an overdraft, or the negligent payment of a forged cheque or negligent dishonouring of a customer's cheques ā all 'banking transactions' having nothing to do with Federal revenue concern. All the state High Courts and other appropriate courts must continue to exercise their jurisdiction in these and similar matters if the Federal Revenue Court must be allowed to concentrate on its essentially revenue protection functions.
Ratio Decidendi (Source)
Per Mukhtar, JSC (adopting Elias CJN in Jamal Steel Structures Ltd v. WACB), in Godwin & Ors v. Okwey & Ors (2010) NLC-123-109-2003(SC) at pp. 12ā13; Paras EāA.
"It does not seem to us that the legislative intention behind the Decree was to clutter up the new Revenue Court with ordinary cases involving banker-customer relationship, such as disputes in respect of an overdraft, or the negligent payment of a forged cheque or negligent dishonouring of a customer's cheques ā all 'banking transactions' having nothing to do with Federal revenue concern. All the state High Courts and other appropriate courts must continue to exercise their jurisdiction in these and similar matters if the Federal Revenue Court must be allowed to concentrate on its essentially revenue protection functions."
Explanation / Scope
This principle establishes that the legislative intention behind creating the Federal Revenue Court (now Federal High Court) was not to clutter it with ordinary banking or commercial disputes that do not involve federal revenue concerns. State High Courts should continue to exercise jurisdiction over such matters. The principle applies where the Federal High Court’s jurisdiction is invoked for ordinary commercial disputes. It ensures that the Federal High Court focuses on its revenue protection functions. The principle reflects the legislative intent. It prevents the Federal High Court from being overwhelmed with routine cases. The court must determine if the matter truly concerns federal revenue. The principle provides guidance on the scope of the Federal High Court’s jurisdiction.
