Facts:

This is a Garnishee matter.

At the lower Court, the 2nd respondent filed an action against the 1st respondent. In response, the 1st respondent filed its defence as well as a counter-claim. In a considered judgment, the lower Court dismissed the claims of the 2nd respondent and granted the claims of 1st respondent as counter-claimant.

Upon obtaining judgment in its favour, the 1st respondent sought to enforce same by initiating a garnishee application against Central Bank of Nigeria (appellant) at the lower Court. The Court granted an order Nisi after hearing the application. However, the appellant filed a preliminary objection against the Order Nisi on the ground that the Court lacked jurisdiction. The lower Court heard both parties and its final decision dismissed the preliminary objection and made the Order Nisi absolute.

Dissatisfied, the appellant appealed to the Court of Appeal.