<p><strong>PHILOMENA MBUA EKPE, J.C.A.(Delivering the Leading Judgment):</strong> This is an appeal against part of the decision of His Lordship, Hon. M.C. Okoh of the High Court of Justice, Delta State, sitting in its supervisory jurisdiction at Warri (hereinafter referred to as the lower Court) delivered on the 29th day of July, 2013, wherein the learned trial Judge did not think it necessary to decide on the issue of whether the Revenue Court of Delta State has jurisdiction to entertain the subject-matter of the claim filed by the 1st Respondent against the Appellant at the Revenue Court (hereinafter referred to as the trial Court) despite the fact that the said issue was raised and argued before the lower Court.</p><p>The facts of the case briefly stated are as follows:</p><p>The Appellant, a limited liability company, has oil prospecting and oil mining licenses (OPL and OML). The first Respondent claimed to be an agent of the Delta State Government while the second Respondent is the Judge in the Revenue Court bef…</p>