T. O. ELIAS, CJN (DELIVERING THE LEADING JUDGMENT): This is an appeal from the ruling of Adefarasin, J., in Suit No. LD/970/73 given in the High Court of Lagos State on October 25, 1973, in which he held, inter alia, that notwithstanding the provisions of the Federal Revenue Court Decree 1973, (in particular Section 7 (1) (b) (iii) thereof) the High Court of Lagos State has jurisdiction in the cause or matter the subject-matter of this appeal. The plaintiffs/respondents in their writ of summons dated September 17, 1973, claimed inter alia the sum of N641,328.39 (Six Hundred and Forty One Thousand, Three Hundred and Twenty-eight Naira and Thirty-Nine kobo) from the defendants/appellants, being the balance due to the plaintiffs for an over-draft granted by the plaintiffs to the defendants at their Idumota branch, Lagos, in the normal course of their business as bankers to the defendants and for money paid by the plaintiffs to the defendants as banker at the latter's request, which said …