Facts:

Facts:
The appellant filed an action against the respondent at the Federal High Court,
Lagos Division in which it sought leave of court for judicial review of the action of
the Governor of the Central Bank of Nigeria. The appellant alleged that the Governor
of the respondent unlawfully revoked its banking licence on the 28th of November,
2013 and caused same to be published in the official gazette of the Federal Republic
of Nigeria dated the 20th day of December 2013 which was communicated to the
appellant by the Nigerian Deposit Insurance Corporation which had the mandate
and instruction from the Governor of the respondent to effect the winding up of the
appellant.
The respondent upon being served with the process, filed a notice of preliminary
objection on the ground that the suit was statute barred and that the claim of the
appellant was incompetent having not conformed to the provisions of the Public
Officers Protection Act 2004 which requires that any action against a public officer
must be commenced within three months of the alleged act.
After hearing the parties on the preliminary objection, the Federal High Court
upheld the objection of the respondent on the ground that the action was filed after
the expiration of the statutory three months period within which the action was to
be filed. The appellant was aggrieved and filed a notice of appeal at the Court of
Appeal, Lagos Division praying it to set aside the decision of the Federal High
Court.
The sole issue formulated for determination was whether or not the appellant’s
suit is statute barred by virtue of section 2(a) of the Public Officers Protection Act
2004.