Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023
Annotated alteration evidence — page 169
- Jurisdiction
- Nigeria
- Provision
- 169
- Source language
- English
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official source(5) Except on the recommendation of the National Judicial Council,
an appointment pursuant to the provisions of subsection (3) of
this section shall cease to have effect after the expiration of three
months from the date of such appointment and the President shall
not re-appoint a person whose appointment has lapsed.
251. Jurisdiction
(1) Notwithstanding anything to the contrary contained in this
Constitution and in addition to such other jurisdiction as may be
conferred upon it by an Act of the National Assembly, the Federal
High Court shall have and exercise jurisdiction to the exclusion of
any other court in civil causes and matters –
(a) relating to the revenue of the Government of the Federation
in which the said Government or any organ thereof or a person
suing or being sued on behalf of the said Government is a party;
(b) connected with or pertaining to the taxation of companies
and other bodies established or carrying on business in Nigeria
and all other persons subject to Federal taxation;
(c) connected with or pertaining to customs and excise duties
and export duties, including any claim by or against the Nigeria
Customs Service or any member or officer thereof, arising from
the performance of any duty imposed under any regulation
relating to customs and excise duties and export duties;
(d) connected with or pertaining to banking, banks, other
financial institutions, including any action between one bank
and another, any action by or against the Central Bank of Nigeria
arising from banking, foreign exchange, coinage, legal tender,
bills of exchange, letters of credit, promissory notes and other
fiscal measures:
Provided that this paragraph shall not apply to any dispute
between an individual customer and his bank in respect of
transactions between the individual customer and the bank;
(e) arising from the operation of the Companies and Allied Matters
Act or any other enactment replacing the Act or regulating the
operation of companies incorporated under the Companies and
Allied Matters Act;
[Cap. C20 LFN]
The Constitution of the Federal Republic of Nigeria Updated with the First, Second, Third, Fourth and Fifth Alterations 163
Source record
Source and verification
Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023 · placng.org · Retrieved 18 August 2026.
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