UWAIS, CJN (Delivering the Leading Judgment): By a written agreement entered into on the 10th day of November 1983 between the then Commissioner for Finance, Kano State, and the appellants the latter were to "prepare a valuation list of all rateable hereditaments for the collection of property rates in the area verged GREEN on the attached plan and the NEW EXTENSION (No Man's Land) area of Kano State." The agreement provides that the appointment of the appellants, by the Commissioner, who acted on behalf of Kano State Government, to prepare the valuation list should be deemed to have taken place retrospectively with effect from the 13th day of November, 1980.
Clause 12 of the agreement reads:
"ARBITRATION - Every dispute arising from this agreement shall be referred to an Arbitrator to be generally accepted by the parties: failure to agree on the appointment of an Arbitrator, either party may apply to the Chief Judge of the State for the appointment of an Arbitrator, in which case th…