I need to point out that in paragraph 6.2 of their written address, the claimants referred to an unreported decision of the Court of Appeal: Appeal No: CA/A/122/2014: Federal Inland Revenue Service v. TSKJ Construcoes International Sociadade Unipersonal LDA delivered 17 July 2017. A copy of the unreported decision was not forwarded to this Court as enjoined by Order 45 Rule 3(1) of the NICN Rules 2017. This Court is accordingly not obliged to give any consideration to the cited unreported case (Appeal No: CA/A/122/2014). As His Lordship Augie, JSC intoned in Major General Kayode Oni (Rtd) & 4 ors v. Governor of Ekiti State & anor  LPELR-46413(SC). It is an elementary principle, very elementary, that Counsel who want the Court to make use of authorities cited in Court must provide the name of Parties, the year the case was decided, and where the case is reported, name of the Law Report, the year, volume and page must be cited. But if the said case is unreported, Counsel must provide the Court with a certified true copy of the Judgment sought to be relied upon – see Chidoka & anor v. First City Finance Co. Ltd  5 NWLR (Pt. 1344) 144 and Ugo-Ngadi v. FRN  LPELR-43903(SC).
— B.B. Kanyip, J. FG v. ASUU (2023) – NICN/ABJ/270/2022