The Attorney-General instituted an action against the present appellant claiming a sum of some N1,289.62 as money lent to him by the plaintiffs.

The said action was instituted in the High Court, Ibadan, on 3rd February, 1972, where it stayed till the creation of the Federal Revenue Court. The Chief Registrar of the High Court forwarded the case file to the Federal Revenue Court where it was listed.

Counsel for the defendant objected to being tried In the Federal Revenue Court since there had been no order of transfer of the case. The objection was overruled in the High Court and the defendant appealed to this Court.