The Federal Revenue Court (as Federal High Court was then called) was established by the Federal Revenue Act 1973 (1973 No.13). The Court was renamed the “Federal High Court” by Section 228 (1) and 230 (2) of the Constitution of the Federal Republic of Nigeria, 1979.
Although the need was noted during the constitutional Conference leading to Independence, to establish a High Court for the determination of causes and matters within the Exclusive Legislative list, as is the customary in countries with the Federal System of Government, no step was however taken in that regard until the promulgation of the Federal Revenue Court Decree in 1973. The Court as Federal Revenue Court (began with a President as the head of the court was then called) and four judges. From its inception, controversies over its jurisdiction dogged every step of the Court.
Is now on sale in all divisions of court nationwide