The Federal Revenue Court (as Federal High Court was then called) was established by the Federal Revenue Act 1973 (1973 No.13).it thus became the Only Court in Nigeria, not of colonial creation.

Although the need was noted during the constitutional Conference leading to Independence to establish a High Court for the determination of causes and matters within the Federal Legislative Competence, as is the customary in countries with the Federal System of Government, no step was taken in that regard until the enactment of the Federal Revenue Court Decree 1973.

The Court started with the President (as the Head of the Court was then called) and four Judges.   read more>>>