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  1. Constitutions
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  3. Annotated alteration evidence — page 169

🇳🇬 NigeriaConstitution

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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