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 renamed 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
causes and matters within the Exclusive Legislative list, as is the customary in countries with the Federal System of Government.