What then is “an issue”? An issue is a point in dispute between two or more parties. In an appeal, it may take the form of a separate and discrete question of law or fact or a combination of both. In other words, an issue is a point that has arisen in the pleadings of the parties which forms the basis of the dispute or litigation which requires resolution by a trial court. See Black’s Law Dictionary. Ninth (9) Edition, page 907, Metal Construction (WA) Ltd. V. Milgliore & Ors (Vice Versa) (1990) 1 NWLR (pt.126) 299; (1990) 2 SCNJ 20; Egbe V. Alhaji & 2 ors (1990) 1 NWLR (Pt.128) 546 (1990) 3 SCNJ 41, Ishola V. Ajiboye (1998) NWLR (Pt.532) 91. However, where a court finds that there is proliferation of issues or the issues formulated or posed for determination are clumsy or not clear, a court is empowered to reformulate issues in an appeal. This is to give the issue or issues distilled by a party or the parties precision and clarity. See; Okoro V. The State (1988) 12 SC 191, (1988) 12 SCNJ 1911 Latinde & Anor V. Bella Lajunfin (1989) 5 SC 59, (1989) 5 SCNJ 59, Awojugbagbe Light Industries Ltd. V. P. N. Chinukwe & Anor (1995) 4 NWLR (pt.390) 379, (1995) 4 SCNJ 162, Lebile V. The Registered Trustees of Cherubim & Seraphin Church of Zion of Nigeria, Ugola & 3 Ors (2003) 2 SCM 39, (2003) 1 SCNJ 463.
— O. Ariwoola, JSC. African Intl. Bank Ltd. v Integrated Dimensional System (2012) – SC.278/2002