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“On counts 1, 6, 7, 8, 9, 10, 11, 12 13, 14, and 15 on the ground that the High Court of Lagos State has no jurisdiction to try the counts, it being patent on the face of the charge and the particulars thereof that they are causes or matters arising out of or relating to the Exchange Control Act 1962 and therefore triable only before the Federal Revenue Court as provided in Decree No. 13 of 1973.”
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“On counts 2, 3, 4 and 5 on the ground that the Court has no jurisdiction on the proof of evidence in their support and the particulars attached to the said offences that the matters were justifiable only before the Federal Revenue Court, Decree No.13 of 1973.”
Similar applications were made on behalf of the 4th accused and 6th accused. After the conclusion of arguments of counsel before the learned trial Judge, he gave a considered ruling in which he held that the Lagos State High Court has no jurisdiction to try counts 1, and 6 - 15, jurisdiction for the trial of such offences being vested in the Federal Revenue Court. With regard to the other counts how-ever, he held that the Lagos State High Court has jurisdiction to try them.
Against that ruling, the learned Attorney General appealed to this court and learned Counsel for the 1st respondent Mr. Sogbesan, cross appealed against the portion of the ruling in which the High Court held that it has jurisdiction to try the 1st accused. The 4th and 6th accused also cross appealed and Mr. Sogbesan appeared for them.
