UWAIS, C.J.N. (Delivering the Leading Judgment): The dispute between the parties in this suit arose from a circular letter addressed to all the Governors of the States and all the Local Government Chairmen in the States by the Minister of State in the Federal Ministry of Finance. The circular letter reads as follows:-
"Circular
Ref No. F.12090/IVII2/322
Office of the Honourable Minister of
State for Finance,
Ahmadu Bello Way,
Abuja.
19th April, 2004
All State Governors,
All Local Government Chairmen
Re: Local Government Elections and Allocation of Funds From the Federation Account to LGAs
I wish to draw your attention to the attached letter from Mr. President in which he raised some constitutional issues concerning the allocations to Local government Councils from the Federation Account.
2. Kindly ensure compliance, please.
Sgd.
Mrs. Nenadi E. Usman
Honourable Minister of State"
The letter in question so attached, which was addressed to the Minister of Finance by the President of the…