ATTORNEY-GENERAL OF THE FEDERATION V. ATTORNEY-GENERAL OF ABIA STATE ATTORNEY-GENERAL OF ADAMAWA STATE ATTORNEY-GENERAL OF AKWA IBOM STATE ATTORNEY-GENERAL OF ANAMBRA STATE ATTORNEY-GENERAL OF BAUCHI STATE ATTORNEY-GENERAL OF BAYELSA STATE ATTORNEY-GENERAL OF BENUE STATE ATTORNEY-GENERAL OF BORNO STATE ATTORNEY-GENERALOF CROSS RIVER STATE ATTORNEY-GENERAL OF DELTA STATE ATTORNEY-GENERAL OF EBONYI STATE ATTORNEY-GENERAL OF EDO STATE ATTORNEY-GENERAL OF EKITI STATE ATTORNEY-GENERAL OF ENUGU STATE ATTORNEY-GENERAL OF GOMBE STATE ATTORNEY-GENERAL OF IMO STATE ATTORNEY-GENERAL OF JIGAWA STATE ATTORNEY-GENERAL OF KADUNA STATE ATTORNEY-GENERAL OF KANO STATE ATTORNEY-GENERAL OF KATSINA STATE ATTORNEY-GENERAL OF KEBBI STATE ATTORNEY-GENERAL OF KOGI STATE ATTORNEY-GENERAL OF KWARA STATE ATTORNEY-GENERAL OF LAGOS STATE ATTORNEY-GENERAL OF NASSARAWA STATE ATTORNEY-GENERAL OF NIGER STATE ATTORNEY-GENERAL OF OGUN STATE ATTORNEY-GENERAL OF ONDO STATE ATTORNEY-GENERAL OF OSUN STATE ATTORNEY-GENERAL OF OYO STATE ATTORNEY-GENERAL OF PLATEAU STATE ATTORNEY-GENERAL OF RIVERS STATE ATTORNEY-GENERAL OF SOKOTO STATE ATTORNEY-GENERAL OF TARABA STATE ATTORNEY-GENERAL OF YOBE STATE ATTORNEY-GENERAL OF ZAMFARA STATE
(2002) JELR 56238 (SC)
Supreme Court
•
SC.28/2002
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5 Apr 2002
•
Nigeria
Coram
MUHAMMADU LAWAL UWAIS, JSC (Presided) ABUBAKAR BASHIR WALI, JSC IDRIS LEGBO KUTIGI, JSC MICHAEL EKUNDAYO OGUNDARE, JSC (Read the Lead Judgment) EMANUEL OBIOMA OGWUEGBU, JSC SYLVESTER UMARU ONU, JSC ANTHONY IKECHUKWU IGUH, JSC
Appearances
Chief F. R. A. Williams, S.A.N. (with him - Alhaji Abdullahi Ibrahim, S.A.N., Mrs. T. A. A. Osinuga (Solicitor-Gen. of the Fed), Prof. I.
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A. Ayua, Chief O. Kumuyi - D.D.C.L., Dr. M. Gidado, T. E. Williains,
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A. Odugbesan - PL.O, E. O. Omonowa P.L.O, Mrs. F. Gambari- Mohammed & O. Falade) - for the Plaintiff.
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ABIA STATE
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Awa Kalu, S.A.N Attome -General (with him Chief C. O. Akpamgbo, S.A.N., Olisah Agbakoba, S.A.N., M. N. Oti (Miss), Solicitor-General, Abia, Chief Chris Uche, O. U. Kanu & John Ukpai - SSG) - for the 1st Defendant.
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ADAMAWA STATE
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O. W. Dah - Attorney-General (with him M. A. Bello -Solicitor- General & Y. S. Ngbale - DCL) - for the 2nd Defendant.
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AKWA IBOM STATE
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Effiong D. Bob - Attorney-General (with him Chief A. Ekong Bassey, S.A.N., Gloria Inyang (Mrs.) Ag. Solicitor-General,
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I. E. Ukanna, DDCL, Goddy Umoh Esq., Uko Udom Esq., Ime Inyang Esq., Christopher Attah Esq. & Anselem Eyo Esq.)
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for the 3rd Defendant .
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ANAMBRA STATE
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No appearance - for the 4th Defendant.
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BAUCHI STATE
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H. D. Mohammed Esq. - DCL - for the 5th Defendant . BAYELSA STATE
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Hon. Talford Ongolo - Attorney-General (with him Chief T. J. Okpoko S.A.N, M. E. W. Ziworitin Esq. - Solicitor-General,
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H.P.M. Apeli - Ag. Director Civil Litigation, Femi Falana Esq., Olatunde Ayeni Esq., Sylvenus E. Abila Esq. & A. O. Deworitslie Esq.) - for the 6th Defendant .
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BENUE STATE
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Aondoaver Angweh, Attorney-General (with him S. C. Egede, Asst. Director (Civil Litigation), - for the 7th Defendant .
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BORNO STATE
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Alhaji Shettima Liberty, (with him Alhaji Moh. Kaloma Ali, Inusa Paiko, Mustapha Balama, Fatima Kwaku & Moh Monguno) - for the 8th Defendant .
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CROSS RIVER STATE
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Nella Andem-Ewa (Mrs.) Attorney-General (with her Chief Vistor Ndoma-Egba, Dr. (Mrs.) V. J. O. Azinge, Lionel Garrick, Esq. SSC(1) & Nike Adegbayemu (Miss)) - for the 9th Defendant .
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DELTA STATE
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Prof. A. A. Utuama, Attor-Gen. (with him D. C. maido, Solicitory-General, G. Owrhienyefa (D.C.L.) & A. Mudiaga Odje) - for the 10th Defendant .
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EBONYI STATE
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O. U Ogbonna - Director Civil Litigation - for the 11th Defendant .
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EDO STATE
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B. O. Kalu (Mrs.) - Director Public Prosecution - for the 12th Defendant .
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EKITI STATE
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Obafemi Adewale, Attorney-General (with him Chief R. Makanjuola Esan, S.A.N., C. I. Akintayo - Solicitory-General,
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L. B. Ojo, DCL & Olayinka Esan) - for the 13th Defendant . ENUGU STATE
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C. O. Eze Esq. - Asst. Chief Legal Officer - for the 14th Defendant .
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GOMBE STATE
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Emmanuel Ishaku Latebo, DCL (with him Robinson A. Labatak, DDCL) - for the 15th Defendant .
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IMO STATE
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J. T. U. Nnodum - Attorney-General (with him C. P. Ogwuegbu, Esq., I. C. Ibeawuchi State Counsel & O. C. Olumba Esq.) - for the 16th Defendant .
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JIGAWA STATE
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No appearance - for the 17th Defendant .
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KADUNA STATE
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M. S. Aminu - Attorney-General (with him G. B. Kore Esq - DCL & A. Isiaka Esq. State Council) for the 18th Defendant .
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KANO STATE
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Balarabe M. Bello - Attorney-Geneal (with him R. M. Aikawa, State Counsel & M. A. Ladan, State Counsel) - for the 19th Defendant .
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KATSINA STATE
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Shema Shehu Ibrahim, - Attorney-General (with him I. B. Gafai, D.P.P.) - for the 20th Defendant .
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KEBBI STATE
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A.I. Kangiwa Attorney-General (with him B.U. Lik ita - DCL) - for the 21st Defendant .
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KOGI STATE
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Abdullahi Haruna - Attorney-General (with him O. S. A. Obayomi - DLD) for the 22nd Defendant .
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KWARA STATE
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T. S. Ashaolu - Attorney-General (with him Funsho D. Lawal (Mrs.) - DCL) - for the 23rd Defendant .
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LAGOS STATE
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Prof. O. Osinbajo - Attorney-General (with him Dr. O. Ajayi, SAN, Mrs. O. Olayinka, Director (Comm. Law), Mr. L. Pedro,
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H.O.D. Civil Lit., Mr. A. Ipaye & Mr. O. Opasanya) - for the 24th Defendant .
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NASARAWA STATE
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J. Agum - DCL (with him Matthew Gbaje - State Counsel) for the 25th Defendant .
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NIGER STATE
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U. Wall - DCL (with him M. O. Liadi Esq.) - for the 26th Defendant .
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OGUN STATE
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Chief Oluseyi Oyebolu, Attorney-General {with him A. A. Akinwande - DCL) - for the 27th Defendant .
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ONDO STATE
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A. O. Adebusoye, DCL (with him C. K. Akinrinsola DDC) -
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for the 28th Defendant .
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OSUN STATE
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Dr. O. Adedeji - Attorney-General (with him O. Obisakin Esq. State Counsel) - for the 29th Defendant .
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OYO STATE
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M. O. Ishola - Director (Civil Litigations) - for the 30th Defendant .
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PLATEAU STATE
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L. C. Fwangyil - Solicitor-General (with him F. B. Lotben (Mrs.) - DCL) - for the 31st Defendant .
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RIVERS STATE
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A. R. Cookey-Gam (Mrs.) - Attorney-General (with her R. N. Godwins - Asst. Director (Civil Lit.)) - for the 32nd Defendant .
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SOKOTO STATE
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A. Sabyinna - Attorney-General (with him Lawal Abubakar DCL & J. O. Wadae Esq.) - for the 33rd Defendant .
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TARABA STATE A
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Y. Riki - Attorney-General (with him J. D. Yakubu - DCL) for the 34th Defendant .
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YOBE STATE
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A. M. Lawan - Attorney-General (with him S. Samanja - DSG,
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M. M. Soleh - DCL & W. A. Ibrahim - DPP) - for the 35th Defendant . B
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ZAMFARA STATE
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A. B. Mahmud - Attorney-General (with him Tukur Galadima
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State Counsel) - for the 36th Defendant .
Judgement
OGUNDARE, JSC (Delivering the Lead Judgment): Section 162(1) of the Constitution of the Federal Republic of Nigeria 1999 (hereinafter is referred to as the Constitution or the 1999 Constitution establishes the Federation Account into which shall be paid all revenues collected by the Government of the Federation, with a few exceptions not relevant to the case in hand.
Subsection (2) of section 162 of the Constitution empowers the National Assembly to determine the formula for the distribution of funds in the Federation Account. Sub-section (2) provides:
“162 (2) The President, upon the receipt of advice from the Revenue Mobilisation Allocation and Fiscal Commission, shall table before the National Assembly proposals for revenue allocation from the Federation Account, and in determining the formula, the National Assembly shall take into account, the allocation principles especially those of population, equality of States, internal revenue generation, landmass, terrain as well as populatio…