WALTER SAMUEL NKANU ONNOGHEN, JSC: (Delivering the Leading Judgment): This is an appeal against the judgment of the Court of Appeal, Holden at Lagos in appeal No. CA/L/461/2000 delivered on the 5th day of December, 2006 dismissing the appeal of the appellant against the judgment of the Federal High Court, Holden at Lagos in Suit No. FHC/L/CS/524/1999 delivered on the 22nd day of May, 2000 in favour of the plaintiffs, now, respondents in this Court.
The respondents were former employees of the appellant who instituted the action seeking the following reliefs:-
"1. An order of mandamus directed to the respondent directing it to pay to the applicants forthwith all accrued pensions calculated with effect from 7th January, 1997 on emoluments currently earned by their serving counterparts as prescribed under the Federal Government Policy on Harmonisation of Pensions and subsequently all such pensions as and when due.
2. A declaration that on a true construction of (a) Federal Government Whi…