Jurisdiction (Federal High Court)
Section 251(1)(b) · 1999 Constitution (2004 edition)
What Constitution says
(b) connected with or pertaining to the taxation of companies and other bodies established or carrying on business in Nigeria and all other persons subject to Federal taxation;
This is the 1999 Constitution as published in 2004. Later amendments aren't included yet, so a section may have changed since.
Original source
Official Gazette · CFRN 1999 official PDF · printed page 108–109. Original document
Release: draft-c8d50d87fae9. Source scope, review and corrections