Judgment
EJEMBI EKO, J.S.C. (Delivering the Leading Judgment): On 9th July, 2013, at the suit of the named Appellants (as Claimants) at the High Court of Lagos State (Coram: O. A. Adefope-Okojie, J) “judgment as per the award of the Tax Master given on 28th September, 2012 in the sum of Two Hundred and Thirty-Three Million, Nine Hundred and Fifteen Thousand, Six Hundred and Forty Four Naira (N233,915,644.00) (was entered) in favour of the Claimants” and against the sole defendant, NIGERIA FOOTBALL LEAGUE LIMITED, at the said trial Court.
The records show that, on the said 9th July, 2013, the defendant (now the 1st Respondent in this appeal) was represented by a Counsel, Emmanuel Ochokwunu. The award of the Chief Registrar/Tax Master, affirmed and incorporated into the final decision on the 9th July, 2013 by the trial Court (O. A. Adefope- Okojie, J. (as she then was)] was made on 28th September, 2012.
The Appellants, as judgment creditors, in exercise of their rights and powers under Section 287(3) of the Constitution, providing inter alia that the decision of a High Court shall be enforced in any part of the Federation by all authorities and persons and the Court itself, proceeded by way of garnishee proceedings at the trial High Court to enforce the judgment dated 9th July, 2013. They proceeded against the League Management Company Limited and First Bank of Nigeria Plc, respectively the 2nd and 3rd Respondents in this appeal, as Garnishees. On 18th July, 2013, the trial High Court (G. N.
Onyeabo, J.) granted “the garnishee order nisi against the garnishees attaching the sum owing in satisfaction of the judgment entered on 9th July, 2013 in favour of the judgment creditors”. G. N. Onyeabo J. further ordered that at the garnishees shall enter appearances within fourteen (14) days and shall file an affidavit to show cause why the order nisi should not be made absolute, attaching as exhibits – copies of the Statement of Account of the Judgment Debtor held by them”. G. N.
Onyeabo, J. further ordered “the garnishees or their representatives shall also appear on the return date here fixed for 8th August, 2013 …”
The 2nd Respondent, as the 1st Garnishee, filed its affidavit to show cause on 7th August, 2013. In paragraph 25 of the affidavit, the 1st Garnishee denied being “indebted to the Judgment Debtor in the sum of N232,912,644.00 (Two Hundred and Thirty-Two Million, Nine Hundred and Twelve Thousand, Six Hundred and Forty-Four Naira) or in any other sum whatsoever and is neither charged with collecting nor is it the custodian of the Defendant/Judgment Debtor for the collection of all or any revenue accruing to the Defendant/Judgment Debtor”.
