As correctly submitted by learned counsel on contending sides, frustration of contract occurs, where after the contract was concluded, events occur which make performance of the contract impossible, illegal or something radically different from that which was in the contemplation of the parties at the time they entered into the contract occurred. In A. G. Cross River State Vs A. G. Federation  7 SC (Pt 1) 72, the Apex Court listed some events that have been judicially recognized to cause frustration of contract as follows: (a) Subsequent legal changes; (b) Outbreak of war; (c) Destruction of the subject matter of contract; (d) Government requisition of the subject matter of the contract; (e) Cancellation of an expected event. See also NBCI Vs Standard (Nig) Eng. Co Ltd  8 NWLR (Pt 768) 104; Obayuwana Vs The Governor of Bendel State  12 SC 147; Okereke Vs Aba North LGA  LPELR-24521(CA).
— S.O. Adeniyi, J. Nwabueze v. ABU Zaria (2023) – NICN/KD/34/2021