JOHN INYANG OKORO MOHAMMED LAWAL GARBA HELEN MORONKEJI OGUNWUMIJU TIJJANI ABUBAKAR EMMANUEL AKOMAYE AGIM SC/CV/ 1130/2023 JUSTICE, SUPREME COURT JUSTICE, SUPREME COURT JUSTICE, SUPREME COURT JUSTICE, SUPREME COURT JUSTICE, SUPREME COURT BETWEEN: EDEOGA CHIJIOKE JONATHANLABOUR PARTY AND INDEPENDENT NATIONAL ELECTORAL COMMISSION MBAH PETER NDUBUISI PEOPLE’S DEMOCRATIC PARTY Appellants Respondents JUDGMENT(Delivered by MOHAMMED LAWAL GARBA, JSC) This appeal is against the decision of the Court of Appeal, sitting at Lagos contained in the judgment delivered on 10″ November 2023 in theLION, JUSTICE MOTIAMMED LA WAL GARBA. JSC Appellants’ Appeal No. CA/E/EP/GOV./EN/21/2023 by which the appeal was dismissed and the decision of the Enugu State Governorship Election Tribunal (trial tribunal) in petition No. EPT/EN/GOV./01/2023 was affirmed.The Appellants; as a candidate and the political party who sponsored the candidate, and the 2″‘ and 3″ Respondents had participated in the election for the office of Governor of Enugu State, conducted by the 1″ Respondent on 18″ March 2023, at the end of which, the 2″‘ Respondent was declared and returned as the winner. Aggrieved by the declaration and return of the 2″‘ Respondent as the winner of the said election, the Appellants in line with the provisions of the Electoral Act, 2022, challenged the declaration and return by way of an election petition before the trial tribunal, on three (3) grounds as follows:-“I. The 2″‘ Respondent was at the time of the election notqualified to contest the election.1. ” The 2″ Respondent was not duly elected by majority of lawful votes cost at the election.2. The Election and Return of the 2″ Respondent is invalid by reason of non-compliance with the Electoral Act, 2022″. At the end of the trial, the petition was dismissed and the declaration and return of the 2″‘ Respondent as the duly election Governor of Enugu State in the election by the 3 Respondent was affirmed by the trial tribunal in the judgment delivered on the 21″ September, 2023.The Appellants brought the appeal in this court vide two (2) separate Notices of Appeal both dated the 21%, but filed on the 22″ November, 2023 at the Lagos and Enugu Divisions of the court below. At paragraph 2.8 on page 3 of the Appellants’ Brief filed on the 4″ December, 2023, the Notice ofAppeal filed at the Lagos Division is relied on for the purpose of prosecuting the appeal while the Notice of Appeal filed at the Enugu Division, was withdrawn at the hearing of the appeal and it is struck out accordingly. From the thirteen (13) grounds contained on the extent Notice of Appeal, which appears at pages 3116 – 3139 of Vol. III of the Record of Appeal, four(4) issues are said to be “necessary” for determination in Appellants’ Brief,thus: –“I. Was the lower Court right in affirming the trial Tribunal’s decision in expunging from its record and refusing to assess the evidence of PWI, PW2, PW3, PW3, PW6 and PW36 together with all the Exhibits they tendered? /Grounds 2, 3 and 4 of the Notice of Appeal).1. Was the lower court right in holding that the 2″‘ Respondent was qualified to contest or was not disqualified by the provisions of the Constitution of the Federal Republic of Nigeria, 1999 as amended from contesting the Governorship Election held in Enugu State on 18″ March, 2023? /Ground 5 of the Notice of Appeal).2. Was the lower Court right in affirming the trial Tribunal’s assessment of the evidence of the witnesses called by the Appellants and the documentary evidence tendered by them on the one hand; and the totality of the evidence called by the parties on the other hand? /Grounds 6, 7, 8, 9, 10 and 12 of the Notice of Appeal). 4. Was the lower Court right when it refused to strike out the respective Briefs of Arguments of the 2″d and 3′ Respondents and when it discountenance the ‘Appellants’ Reply Briefs? [Grounds 1 . and 11 of the Notice of Appeal).”These issues are adopted at paragraph 6 on page 3 of the 1″ Respondents’ Brief filed on the 9″ December, 2023 while four (4) issues are also formulated for determination in the 2″‘ Respondent’s Brief filed on the 11″h December, 2023 in the following terms:-“i. Whether the court below did not correctly overrule the appellants’ objection to the validity of the 2″‘ respondent’s brief? (Ground 1 of the Notice of Appeal).ії. Whether the court below did not rightly affirm the decision of the trial Tribunal that the respondent. was qualified to contest the Enugu State Governorship Election of 18h March 2023?(Grounds 2, 3, 4, and 5 of the Notice of Appeal.iti. Whether the court below was not correct,considering theapplicable laws, in affirming the trial Tribunal’s resolution of the evidential issues before it. (Grounds 6, 7, 8, 9 and 10 of the Notice of Appeal). iv. Having regard to settled law, whether the lower Court did not righily strike out the appellants’ reply brief and. dismiss their appeal? (Grounds 11 and 12 of the Notice of Appeal.”For the 3nd Respondent, it “contends that the issues which are called for the determination of the Court of Appeal (sic)”, at paragraph 3.00 on page 2 of the 3″” Respondent’s Brief filed on the 8′” December, 2023, are as follows:-“1.Whether the Court of Appeal was wrong and occasioned a miscarriage of justice, when it dismissed the Appellants’ objectionHON. JUSTICE MOHAMMED LAWAL GARBA, ISCpg. 4 to the respective Briefs of Argument of the 2nd and 3 • Respondents, and discountenanced the Appellants’ Reply Brief on the premise that it was a rehash of the arguments canvased in the Appellants’ main Brief. Grounds 1 and 11.1. Whether the Court of Appeal was correct to hold that the Tribunal was right to expunge and refuse to assess the Statements on Oath of PWI, PW2, PW3 and PW30 being subpoened witnesses
JUDGMENT (Delivered by JOHN INYANG OKORO JSC-SC/CV/1130/2023)
IN THE SUPREME COURT OF NIGERIA HOLDEN AT ABUJA ON FRIDAY, THE 22ND DAY OF JANUARY, 2024. BEFORE THEIR LORDSHIPS JOHN INYANG OKORO MOHAMMED LAWAL GARBA HELEN MORONKEJI OGUNWUMIJU TIJJANI ABUBAKAR EMMANUEL AKOMAYE AGIM SC/CV/ 1130/2023 JUSTICE, SUPREME COURT JUSTICE, SUPREME COURT JUSTICE, SUPREME COURT JUSTICE, SUPREME COURT JUSTICE, SUPREME COURT BETWEEN: EDEOGA CHIJIOKE JONATHANLABOUR PARTY AND INDEPENDENT NATIONAL ELECTORAL COMMISSION MBAH PETER NDUBUISI PEOPLE’S DEMOCRATIC PARTY Appellants Respondents JUDGMENT (Delivered by John InyangOkoro, JSC) I had the advantage of reading, in draft, the comprehensive and detailed leading judgment of my learned brother, Mohammed Lawal Garba, JSC, just delivered. I entirely agree that the instant appeal being devoid of merit, should be dismissed and is hereby dismissed. I also abide by the order as to costs in the leading judgment JOHN INYANG OKOROJUSTICE, SUPREME COURT APPEARANCES:S. T. Hon, SAN, with Dr. V. J. O. Azinge, SAN, Chief A. C.Ejesieme, SAN, E. Fatogun, SAN and Mrs. R. Chris Garube, Esq., for the appellants. Chief W. Olanipekun, SAN, with D. D. Dodo, SAN, I. A. J.Offiah, SAN, B. Olanipekun, SAN and B. Nwosu, Esq., for the first respondent. Abdul Mohammed, SAN, with Salisu Musa, SAN, R. Idris, Esq., O. F. Amedu, Esq., and P. O. Amiukwu, Esq., for the second respondent. Dr. O. Ikpeazu, San with A. Ali, SAN, T. Maduka, SAN, Dr.O. Onyia, Esq., and J. Mba Esq., for the third respondent
National Industrial Court Cause List BEFORE HIS LORDSHIP: HON. JUSTICE E.D. SUBILIM NICN/AB.J/366/2023: COURT 7
IN THE NATIONAL INDUSTRIAL COURT OF NIGERIA IN THE ABUJA JUDICIAL DIVISION HOLDEN AT ABUJA BEFORE HIS LORDSHIP: HON. JUSTICE E.D. SUBILIMNICN/AB.J/366/2023: COURT 7 Wakil Fokki {represented by K.J. Ntafa Esq} V Nigeria Customs ServiceNigeria Customs Service Board – {represented by O.A. Olaofe Esq} Tuesday 11th February, 2025 The case was slated today for Judgement, Judgment was delivered
The provisions of the Company and Allied Matters Act (CAMA)
Mandatory Requirements for Business Registration In Nigeria, every business must be registered with the Corporate Affairs Commission (CAC) before it can commence formal operations. The type of registration depends on the business structure. The available options include: To establish a Private Limited Company (Ltd), the minimum share capital requirement is N10,000, while a Public Limited Company (PLC) requires a minimum of N500,000. Additionally, 25% of the authorized capital must be paid at the time of incorporation. Streamlined Company Registration Process We simplify the often complex process of company registration in Nigeria, making it fast and efficient. Thanks to the One-Stop Investment Centre (OSIC), located at the Nigerian Investment Promotion Commission (NIPC), the process is now quicker, with business registration completed within a few days. Here’s how we make it easier for you: At Lawdome, we manage every step of the process so that you can focus on running your business. We guarantee that all documents are properly handled and filed, ensuring that your company is legally registered and operational in record time. Incorporating and Operating a Foreign Company Foreign companies wishing to operate in Nigeria need to establish a local subsidiary or branch. Our team will guide you through all necessary steps, ensuring your local entity is fully registered before beginning any operations. You may also need to register with the Nigerian Investment Promotion Commission (NIPC) and apply for any required approvals, such as expatriate quotas or incentives like Pioneer Status. You can rely on us to navigate these processes for you efficiently and in compliance with Nigerian laws, saving you time and avoiding costly mistakes. Exemption from Incorporation In specific cases, foreign companies may be exempt from incorporating locally. We can assist you in applying for such exemptions where applicable, ensuring that the process is handled smoothly and according to Nigerian laws. Why Choose Us? At Lawdome, we pride ourselves on being a trusted partner for business registration in Nigeria. Our services are designed to make your company registration hassle-free. Here’s why you should choose us: We understand the importance of a smooth start and are committed to ensuring that your company is registered quickly and legally. Let us handle the paperwork, so you can focus on building your business. Our reliability and efficiency make us the go-to partner for businesses looking to establish themselves in Nigeria. Ready to Start Your Business? Contact us today to begin your registration process, and we’ll deliver on time, every time. With us, your business will be ready to operate in Nigeria with ease!
Sections of the Companies and Allied Matters Act (CAMA) 2020 that deal with share capital and shares:
Authorized Share Capital“Section 85. Authorized Share Capital (1) Every company shall have an authorized share capital which shall be divided into shares of a fixed amount. (2) The authorized share capital of a company shall be stated in the memorandum of association.” Issued Share Capital“Section 86. Issued Share Capital (1) The issued share capital of a company shall be the aggregate amount of the shares issued by the company. (2) The issued share capital of a company may be increased or reduced in accordance with the provisions of this Act.” Kinds of Shares“Section 87. Kinds of Shares (1) A company may issue different kinds of shares, including- (a) ordinary shares; (b) preference shares; (c) deferred shares; (d) redeemable preference shares. (2) The rights and liabilities attached to each kind of share shall be as provided in the memorandum and articles of association.” Share Certificates“Section 88. Share Certificates (1) A company shall issue a share certificate to every member who holds shares in the company. (2) The share certificate shall specify the number and class of shares held by the member and the amount paid up on the shares.” Transfer of Shares“Section 89. Transfer of Shares (1) A share in a company may be transferred by a member to another person. (2) The transfer of a share shall be in writing and shall be signed by the transferor and the transferee.” Allotment of Shares“Section 90. Allotment of Shares (1) A company may allot shares to any person who has applied for them. (2) The allotment of shares shall be made in accordance with the provisions of this Act.” Payment for Shares“Section 91. Payment for Shares (1) A company shall not issue shares at a discount. (2) A company may issue shares for a consideration other than cash.” Please note that these sections are subject to amendment and updating, and it’s always best to consult the most recent version of the Act or seek professional advice for specific guidance.
Sections of the Companies and Allied Matters Act (CAMA) 2020 that deal with company names and registration:
Company Names“Section 30. Prohibited Names (1) A company shall not be registered by a name which- (a) is identical with that of a company already registered; (b) is so similar to the name of a company already registered as to be likely to deceive or confuse; (c) contains the words “Chamber of Commerce” or “Trade Association” or any other words which may suggest connection with the Federal or State Government or any local government council; (d) is offensive or otherwise contrary to public policy. (2) A company may, with the consent of the Commission, be registered by a name which is identical with that of a company already dissolved, if- (a) the company has been dissolved for a period of at least twenty years; or (b) the person or persons applying for registration are the successors in business of the dissolved company.” Registration of Company Names“Section 31. Registration of Company Names (1) A company may apply to the Commission for the registration of its name. (2) The application shall be made in the prescribed form and shall be accompanied by the prescribed fee. (3) The Commission shall, if it is satisfied that the name is not prohibited under section 30 of this Act, register the name and issue a certificate of registration. Change of Company Name“Section 32. Change of Company Name (1) A company may, by special resolution, change its name. (2) The company shall, within fourteen days of the passing of the resolution, deliver to the Commission a copy of the resolution certified by a director or the company secretary. (3) The Commission shall, on receipt of the copy of the resolution, register the new name and issue a certificate of registration. Effect of Registration“Section 33. Effect of Registration (1) The registration of a company under this Act shall have the effect of- (a) vesting in the company all the properties and assets of the company; (b) rendering the company liable for all the debts and obligations of the company; (c) empowering the company to sue and be sued in its own name. (2) The registration of a company under this Act shall not affect any right or claim which any person may have against the company or its members.” Please note that these sections are subject to amendment and updating, and it’s always best to consult the most recent version of the Act or seek professional advice for specific guidance.
Here are the sections of the Companies and Allied Matters Act (CAMA) 2020 that define the different types of companies:
Public Company“Section 22. Definition of Public Company A public company is a company which- (a) is a company limited by shares; (b) has a minimum of two members and a maximum of unlimited members; (c) has a minimum authorized share capital as may be prescribed by the Commission; (d) has a minimum of two directors; and (e) is a company whose shares may be transferred freely.” Private Company“Section 23. Definition of Private Company A private company is a company which- (a) is a company limited by shares; (b) has a minimum of two members and a maximum of fifty members; (c) restricts the right to transfer its shares; (d) has a minimum of two directors; and (e) is a company whose shares may not be transferred freely.” Company Limited by Guarantee“Section 24. Definition of Company Limited by Guarantee A company limited by guarantee is a company which- (a) has no share capital; (b) has a minimum of two members; (c) has a minimum of two directors; (d) is a company in which the liability of its members is limited to the amount which the members have undertaken to contribute to the assets of the company in the event of its being wound up.” Unlimited Company“Section 25. Definition of Unlimited Company An unlimited company is a company which- (a) has no limit on the liability of its members; (b) has a minimum of two members; (c) has a minimum of two directors; and (d) is a company in which the liability of its members is unlimited.” Limited Liability Partnership (LLP)“Section 746. Definition of Limited Liability Partnership A limited liability partnership is a body corporate which- (a) has a minimum of two partners; (b) has a maximum of twenty partners; (c) has a registered office in Nigeria; (d) is a body corporate which is formed and registered under this Act; and (e) has limited liability.” Please note that these sections are subject to amendment and updating, and it’s always best to consult the most recent version of the Act or seek professional advice for specific guidance.
The Companies and Allied Matters Act (CAMA) 2020 is a comprehensive legislation that governs companies and other business organizations in Nigeria. The Act is quite lengthy, comprising 870 sections.
Here’s an overview of the Companies and Allied Matters Act 2020: Part A: Companies Part B: Share Capital and Shares Part C: Directors and Officers Part D: Meetings and Resolutions Part E: Accounts and Audit Part F: Insolvency and Winding-Up Part G: Miscellaneous Some key provisions of the Act include: Here are the sections that cover the formation and registration of companies under Part A of the Companies and Allied Matters Act (CAMA) 2020: Section 1. Definition of “Company” “In this Act, unless the context otherwise requires, “company” means any association, incorporated under this Act or under any other law, for the time being in force in Nigeria.” Section 2. Types of Companies “A company may be formed for any lawful purpose as a- (a) private company; (b) public company; (c) company limited by guarantee; or (d) unlimited company.” Section 3. Formation of Companies “A company may be formed by any person or persons associating for any lawful purpose by subscribing their names to a memorandum of association and complying with the requirements of this Act in respect of registration.” Section 4. Memorandum of Association “(1) The memorandum of association shall be in the form contained in the Schedule to this Act. (2) The memorandum of association shall state- (a) the name of the company; (b) the registered office of the company; (c) the objects for which the company is formed; (d) the liability of the members of the company; (e) the authorized share capital of the company; and (f) such other matters as may be required by this Act.” Section 5. Articles of Association “(1) The articles of association may be adopted by the subscribers to the memorandum of association or may be registered together with the memorandum of association. (2) The articles of association shall contain the regulations for the management of the company.” Section 6. Registration of Companies “(1) An application for the registration of a company shall be made to the Commission. (2) The application shall be accompanied by- (a) the memorandum and articles of association of the company; (b) a statement of the authorized share capital of the company; (c) a statement of the names and addresses of the first directors of the company; (d) a statement of the name and address of the company secretary; and (e) such other documents as the Commission may require. (3) The Commission shall, on receipt of the application and the accompanying documents, register the company and issue a certificate of incorporation. (4) The certificate of incorporation shall be conclusive evidence of the incorporation of the company.” Please note that these sections are subject to amendment and updating, and it’s always best to consult the most recent version of the Act or seek professional advice for specific guidance.
Legal Tenancy Agreement
Below is a standard draft sample of a Legal Tenancy Agreement. Please note that this form may vary based on jurisdiction, terms and conditions, and the applicable laws. It is important to ensure compliance with local authority procedures and requirements. THIS TENANCY AGREEMENT is made this………..day of…………year Between Party1 of Address of Party1. (Hereinafter referred to as the “LANDLORD”) which expression shall where the context so admits, include his agents, assigns, administrators and legal representatives and successors-in-title of the one part. AND Party2 OF Address of party2 (Hereinafter referred to as the “TENANT”) which expression shall where the context so admits, include his agents, assigns, administrators, legal representatives and successors-in-title of the other part. WHEREAS: 1. The LANDLORD is the beneficial owner and seized of ALL THAT PROPERTY described as (property description) situated at (at property Address) together with fixtures, fittings, and appurtenances thereto attached (hereinafter referred to as “The Demised Premises”). 2. The LANDLORD has agreed to let and the TENANT has agreed to take the rent of the Demised Premises for a fixed term of ……………..year at a rent of …………………………….. only NET of outgoings, withholding taxes and all other deductions whatsoever on the terms, covenants and conditions hereinafter contained. NOW THIS AGREEMENT WITNESSES AS FOLLOWS: 1. IN CONSIDERATION of the rent hereinafter reserved and the covenants hereinafter contained on the part of the rent to be performed and observed, the LANDLORD HEREBY LETS the Demised Premises to the TENANT for a period of …………year, commencing on ……………………………… to………………………… at the rate of………………………….only totaling …………………..NET of all outgoings, withholding taxes and all other taxes and deductions whatsoever, being rent for the said one year certain having been paid, the receipt of which the LANDLORD acknowledges. 2. THE TENANT HEREBY COVENANTS with the LANDLORD as follows: To pay the Annual rent on or before the expiration date of the previous rent. Failure to do the aforementioned, the Tenant shall only be entitled to a seven (7) days’ Notice. To bear, pay and discharge all electricity and telephone bills, which may become due or payable in respect of the Demised Premises during the terms hereby granted. To bear, pay and discharge during the said term all charges, township rate, tenements and other taxes imposed on the Demised Premises and required by law to be paid by the Tenant. To bear, pay and discharge the cost of preparing this agreement. To keep and maintain the interior and surrounding of the Demised Premises together with the Landlord’s fixtures and fittings therein in a good and tenable state of repair and condition (damage due to fair wear and tear or act of God excepted) throughout the term hereby granted AND at the expiration thereof to redecorate the Demised Premises with good quality paint in workable manner and replace any of the said fixtures at the termination of the term granted. To use the Demised Premises for residential purpose. Not to assign, underlet or part with possession of the Demised Premises or any part thereof. Not to carry or permit to be carried out in the demised premises or any part therein any offensive, immoral, noisy or dangerous activity and not to do, permit or suffer to be done thereon, anything which may be or become a nuisance or disturbance to co-occupiers or neighbours or which may lead to the forfeiture of the Tenant’s rent of the premises but to use and occupy the Demised Premises for residential purposes only. Not to make structural alternations, additions to or conversion of the Premises or any part thereof, or erect of affix anything to the exterior of the premises and in particular not to provide or install any window air condition, reservoir or storage facility on the premises without the prior written consent of the Landlord. Not to permit or suffer additional load on the existing electrical wiring layout without the permission of the Landlord first had and obtained in written, such consent not to be unreasonably withheld. Not to store any petroleum product and other highly inflammable materials on the Demised Premises. To permit the Landlord and his agents and all authorized by him to enter upon the Demised Premises and inspect the state and condition of the same as well as to execute and carry out all repairs which the Landlord is obliged to carry out. At the expiration or sooner determination of the term, to peaceably yield up to the Landlord or his agents, the Demised Premises with all conditions thereto and in such repairs and conditions as it was at the commencement of the Tenancy. Not to do or permit to be done whereby any policy of insurance on the premises or any part thereof may become void or avoidable or subject to an increased premium. Not to install any radio aerial in or above the premises without the prior written consent of the Landlord, such consent not to be unreasonably withheld. To indemnify the Landlord at all times in respect of any damage to the Demised Premises, caused by or attributable to the Tenant. Not to keep or allow into the Premises any pets or animals whatsoever except with the prior consent of the Landlord such consent not to be unreasonably withheld. To comply with all bye laws and regulations made from time to time for the management and administration of Nasarawa State Government. The Landlord upon giving his consent to renew the tenancy, reserves the right to increase the rent presently payable by the Tenant subject to the economic realities in the Society. All the terms and conditions contained in this Agreement are bound on both parties on renewal. 4. TENANT HEREBY ACKNOWLEDGES AND AGREES that the Landlord shall Determine the tenancy forthwith, where the Tenant derogates from any of the Tenancy covenants. 5. The LANDLORD HEREBY COVENANTS with the Tenant as follows: That the Tenant paying the rent hereby reserved and observing and performing with several covenants herein on his part to be
WRITTEN ADDRESS IN SUPPORT OF THE MOTION EXPARTE in a Garnishee proceedings
Below is a standard draft sample of a Written Address in support os a Motion Ex Parte in Garnishee Proceedings. Please note that the form can vary depending on jurisdiction and the specific court rules applicable, so it’s important to ensure compliance with local court procedures IN THE FEDERAL HIGH COURT OF NIGERIA IN THE ABUJA JUDICIAL DIVISION HOLDEN AT ABUJA SUIT NO.:—————————- BETWEEN MR.JOHN OGAH…..……..………….. JUDGMENT CREDITOR /APPLICANT AND Party 1…..……..………….. JUDGMENT CREDITOR /APPLICANT AND Party 2 ………… JUDGMENT DEBTOR/ RESPONDENT AND 1. (Bank Name) 2. (Bank Name) 3. (Bank Name) 4 (Bank Name) 5. (Bank Name) 6. (Bank Name) – – – – -GARNISHEES 7. (Bank Name) 8. (Bank Name) 9. (Bank Name) 10. (Bank Name) 11. (Bank Name) WRITTEN ADDRESS IN SUPPORT OF THE MOTION EXPARTE in a Garnishee proceedings INTRODUCTION: This Written Address is in support of the Judgment-Creditor’s Motion Ex parte for Garnishee Order Nisi. The Application is supported by an 15paragraph Affidavit sworn to by —————,aLegal Practitioner in the law firmof ——————., solicitors to the Judgment-Creditor. By this Motion, the Judgment Creditor seeks as follows: BRIEF STATEMENT OF FACTS The Judgment Creditor relies and adopts its 15 paragraphs Affidavit in support of this Application for Garnishee Nisi as its brief Statement of facts in this case. ISSUE FOR DETERMINATION WHETHER THE JUDGMENT-CREDITOR HAS MADE OUT A CASE FOR THIS HONOURABLE COURT TO GRANT THE GARNISHEE ORDERS AS PRAYED IN THE CIRCUMSTANCE? ARGUMENTS ON THE ISSUE It is trite law that a Garnishee proceeding is one of the ways of enforcing monetary Judgments. By this procedure, the Judgment-Creditor obtains the Order of the Court to attach any debt owed to the Judgment-Debtor from any person(s) or body within the jurisdiction of the court to satisfy the Judgment debt. See the case of RE DIAMOND BANK LTD (2002) 17 NWLR (Pt. 795) Pg. 120 where the court held that “Garnishee proceeding is one of the ways of executing Judgments. It is the procedure whereby the Judgment creditor obtains the order of court to attach any debt owing to the Judgment debtor from any person or body within the jurisdiction of the court to satisfy the Judgment debt. That process is known as attachment of debt. It is a separate and distinct action between the Judgment creditor and the person or body holding in custody the assets of the Judgment debtor, although it flows from the Judgment that pronounced the debt owing. A successful party, in his quest to move fast against the assets of the Judgment debtor usually makes an application ex parte for an order in that direction. If the application ex parte is adjudged to be meritorious, the judge will make an order which is technically known as a ‘Garnishee Order nisi’ attaching the debt due or accruing to the Judgment Debtor from such person/body who from the moment of making the order is called the Garnishee. The order also carries a directive on the garnishee to appear and show cause why he should not pay to the Judgment Creditor the debt owed by it to the Judgment debtor. The garnishee must appear before the court. If he does not appear in obedience to the order nisi or does not dispute the liability, the court may then make the order nisi absolute pursuant to the provision of Section 86 of the Sheriff and Civil Process Act, Cap 407, Laws of the Federation of Nigeria 1990.” See also the case of GOVERNMENT OF OYO STATE VS. AKINYEMI (2003) 1 NWLR (Pt. 800) Page. 19. It is also trite law that the conditions for the grant of a Garnishee Order nisi are; See SOKOTO STATE GOVERNMENT VS. KAMDAX NIG. LTD 92004) 9 NWLR (Pt. 878) Page 345, S.83 of the Sheriffs and Civil Process Act, Cap 407, Laws of the Federation of Nigeria 1990. We refer to paragraphs 1-15 of the Affidavit in support of this Application and state that the Judgment-Creditor has satisfied the aforementioned requirements. That said, we submit that there is a Judgment of this Honourable Court of —– awarding in favor of the Judgment-Creditor the total sum of N7,950, 636.87 (Seven Million, Nine Hundred and Fifty Thousand,Six Hundred and Thirty-Six Naira, Eighty Seven Kobo), which Judgment sum and/or debts have remained unpaid and/or unsatisfied till date. We further submit that there is also a presumption of law that the named Garnishee is a debtor to the Judgment-Debtor because the Judgment Debtor maintains and operate deposit and other accounts with the Garnishee herein. It is trite law that the relationship between a Bank and its customer is that of debtor/creditor. See the case of HASTON NIG. LTD V. ACB PLC (2002) 12 NWLR (Pt. 782) Page 623 at 646 where it was held that the relationship between a customer and its banker is contractual as well as that of debtor and creditor and principal and agent. See also the case of PURIFICATION (NIG) LTD VS. ATTORNEY GENERAL OF LAGOS STATE (2004) 9NWLR (Pt. 879) 665. It therefore follows that the Judgment-Creditor having fulfilled the requirements of S.83 of the Sheriffs and Civil Process Act, Cap 407, Laws of the Federation of Nigeria 1990 and Order VIII of the Judgments (Enforcement) Rules of the Court is entitled to the reliefs sought and we respectfully urge your lordship to so hold. In Atkin’s Court Forms Volume 19, 2nd Edition paragraph 21 on page 47, the learned Author said thus: ‘Garnishee proceedings or attachment of debt is a method auxiliary to that of execution for the enforcement of judgment or order for the payment of money into court enabling the judgment creditor to attach moneys due to the judgment debtor from a third person called the garnishee, who must be within jurisdiction.’ Based on the foregoing arguments, we thus urge your lordship to hold that this Honourable Court has the power to make a garnishee order nisi as per the facts of this matter. CONCLUSION It is clear from the foregoing that