O. OLATAWURA, J.S.C. (Delivering the Leading Judgment): This appeal turns on the interpretation of the meaning of revenue within the context of the jurisdiction conferred on the Federal High Court under the Federal High Court Act, 1973 (now Cap 134 of the Laws of the Federation, 1990). It also raises the issue whether the contributions made and payable under the National Provident Fund Act of 1961 (now Cap. 273 of the Laws of the Federation,1990) can qualify as revenue of the Federal Government of Nigeria.
The appellant was charged in the Lagos Judicial Division of the Federal High Court of Nigeria with three counts which read as follows:
THAT YOU, ANSALDO NIGERIA LIMITED of No. 170, Awolowo Road, Ikoyi, in the Lagos Judicial Division being an employer within the meaning of National Provident Fund Act 1961, failed to register all your workers by your Provident Fund form NPF 13 cards in respect of each of your worker are required by Section 8(1) of the National Provident Fund (…