HABEEB ADEWALE OLUMUYIWA ABIRU, JSC (Delivering the Leading Judgment): This appeal is against the judgment of the Court of Appeal sitting in the Abuja Division and delivered on the 4th of December, 2020 in Appeal No CA/A/11/2019.
The first Respondent commenced an action against the second to the fourth Respondents in the Federal High Court sitting in Abuja in Suit No FHC/ABJ/CS/156/2018 and was awarded damages in the sum of N50 Million in a judgment delivered on the 10th of October, 2018. By a motion ex-parte filed on the 14th of November, 2018, the first Respondent commenced garnishee proceedings before the Federal High Court, Abuja for the enforcement of the payment of the judgment sum by seeking to attach sums standing to the credit of the second to the fourth Respondents in their accounts with the Appellant under the Treasury Single Accounts (TSA) policy. The case of the first Respondent on the application was that the second to the fourth Respondents maintained accounts with the A…