Actually, one is at sea where this issue was lifted or distilled from as it does not have any relationship with any of the grounds of Appeal. It is trite that an issue for determination must flow from the ground of Appeal filed. Where an issue for determination in an appeal is not related to or based on ground of appeal filed, it is incompetent, valueless and must be ignored by the Court. See Akese v. Government Oyo State (2012) ALL FWLR (Pt. 634) Page 53, Madukolum v. Nkemdilim (1962) 2 SCNLR Page 34. Omo v. JSC Delta State (2000) 12 NWLR (Pt. 682) page 444.
— P.O. Elechi, JCA. Onoeyo v UBN (2014) – CA/C/66/2007