In all cases, the subject matter for determination must be an issue in controversy between the parties. The decision appealed against must have decided the issue. In every appeal, the issue or issues in controversy are fixed and circumscribed by a statement of the part of the decision appealed against. Hence, the grounds of appeal must ex necessitate be based on such issues in controversy – See Niger Construction Co. Ltd v. Okugbeni (1987)4 NWLR. (Pt.67) 787. Where a ground of appeal cannot be fixed and circumscribed within a particular issue in controversy in the judgment challenged, such ground of appeal cannot justifiably be regarded as related to the decision. A fortiori, no issue for determination can be formulated therefrom.
— A.G. Karibe-Whyte, JSC. Saraki v. Kotoye (1992) – S.C. 250/1991