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BELLO, C.J.N.(Presiding and Delievering the Leading Judgment): The suit culminating in this appeal was tried by the High Court of Lagos State. The first important issue for determination in the appeal is whether, having regard to the fact that the suit primarily involved a dispute between the directors of a company in connection with the affairs of their company, the matter was within the exclusive jurisdiction of the former Federal Revenue Court and the High Court of Lagos State had no jurisdiction to adjudicate on it. The issue was neither raised in the High Court, nor in the Court of Appeal. It has been taken for the first time in this Court.
It is relevant to point out that the writ of summons in the suit was dated 22nd October 1976. The appeal must therefore be determined in accordance with the law relating to the jurisdictions of the Federal Revenue Court and the State High Court as it was in 1976 and not on the law as it is today.
The salient facts giving rise to the case may …