OGBUINYA, J.C.A. (Delivering the Leading Judgment): This appeal queries the correctness of the decision of Federal High Court, Lagos Division, in its appellate jurisdiction, (hereinafter addressed as “the lower court”), coram judice: Hadiza R. Shagari, J., in Appeal No. FHC/L/3A/2017, delivered on 26th March, 2018.
Before the lower court, the appellant and the respondent were the respondent and the appellant respectively.
The facts of the case, which transmuted into the appeal, submit to brevity and simplicity. The appellant’s business is in the exploration and production of crude oil in Nigeria. At times, in the course of its production of crude oil, natural gas would get associated with it. In such situations, the appellant had implemented programme to utilise and re-inject the natural gas. Where it was not possible or appropriate, the appellant would flare the gas and would pay prescribed sums to the Federal Government of Nigeria for the volume of gas flared. The appellant paid such…