The AG of Abia State commenced this action at the Supreme Court against the A.G. of The Federation and the Attorneys General of the 35 other States of the Federal Republic of Nigeria contending that Abia State having been created as a new state vide a 1991 decree and as such has the same rights, powers and privileges as those States that were in existence before the commencement of the Decree.

He contended that the state had not borrowed any sum for which the Federal Government stood as guarantor and thereby wondered why Abia State had the highest debt profile of all the States of the Federation with monthly deductions of N638.6 million per month in 2003.

The Plaintiff sought a declaration to the effect that a new state had no prior encumbrance and that it was unlawful for the Minister of Finance to deduct any sum without the Plaintiff's consent for the purpose of servicing any debts incurred by the old Imo State.