<p>AYOBODE OLUJIMI LOKULO-SODIPE, J.C.A. :(Delivering the lead : ): The case now on appeal was commenced by Originating Summons by (i) Federal Board of Inland Revenue and (2) Attorney-General, of the Federation as 1st and 2nd Plaintiffs respectively, against the Independent National Electoral Commission (hereinafter simply referred to as "INEC") as Defendant. The 1st Plaintiff later brought an application praying for an Order striking out the name of the 2nd Plaintiff from the suit. The instant appeal has been lodged by the sale Plaintiff - Federal Board of Inland Revenue (hereinafter simply referred to as "the Appellant") against the judgment delivered on 3rd April, 2007 in the case by Hon, Justice Binta Muritala Nyako of the Federal High Court, Abuja Division, dismissing the said Appellant's claims, The Federal High Court will hereinafter be simply referred to as "the lower court".</p><p> Five questions were posed for the determination of the lower court in the Originating Summons dated…</p>