The Federal Revenue Court (as Federal High Court was then called) was established by the Federal Revenue Act 1973 (1973 No.13). The Court was however christened “The Federal High Court” by Section 228 (1) and 230 (2) of the Constitution of the Federal Republic of Nigeria, 1979. Although the need was noted during the constitutional Conference leading to Independence, to establish a High Court for the determination of cases and matters within the Exclusive Legislative list, as is the customary in countries with the Federal System of Government, no step was however taken in that regard until the promulgation of the Federal Revenue Court Decree in 1973. The Court as Federal Revenue Court (began with a President as the head of the court was then called) and four judges. From its inception, controversies over its jurisdiction dogged every step of the Court. However, such controversies were finally settled with the enactment of Section 230(1) of the Constitution of the Federal Republic of Nigeria 1979.Section 231 of the 1979 Constitution was replicated in the Federal High Court decree (Amendment) 1991(60) which amended Section 7 of the Federal High Court Act (1973); and conferred exclusive jurisdiction on the court in relation to the subject matters covered by section 7 of that Act, as amended. Section 7 of the Federal High Court (Amendment) 1991 has now being re-enacted Civil Cases and Matters as section 251(1) (a) to (s) and of the Constitution of the Federal Republic of Nigeria 1999 as amended. Its jurisdiction in criminal matters are as provided in Section 251 (2) and (3) of the Constitution of the Federal Republic of Nigeria, 1999 as amended and in such criminal matters as the National Assembly may by Act, confers jurisdiction on it. The Federal High Court has concurrent jurisdiction with the High Court of the FCT and State High Court in respect of fundamental Rights matters by virtue of Section 46(1) of the Constitution of the Federal republic of Nigeria, 1999.

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