Facts:

Mr Taiwo Ayedun (the plaintiff/respondent) and two other persons sought to incorporate a company with the name Credit Registry Limited. The Corporate Affairs Commission (the defendant/appellant) declined to register the name on the ground that it will mislead the public into the belief that it is a public institution such as the Marriage Registry, Companies Registry or Deeds Registry. The Corporate Affairs Commission was prepared to register and incorporate the objects of the Memorandum of Association of the company if the name chosen was changed to another acceptable name such as Credit Data Limited which was the suggested alternative name by the plaintiff/respondent.

The plaintiff/respondent insisted on using the rejected name and issued a notice to the Registrar General of the Corporate Affairs Commission under section 36(2) of the Companies and Allied Matters Act, 1990 requiring him to apply to court within 21 days for directions in respect of the refusal to register the name. Following the failure of the Registrar General to apply to the court, the plaintiff/respondent filed an application for mandamus which was granted by the Federal High Court. The Corporate Affairs Commission appealed to the Court of Appeal.