“Once again I have to repeat that though the respondent is an Agency of the Federal Government by virtue of which it is subject to the jurisdiction of the Federal High Court in appropriate cases, that fact alone is not enough to confer jurisdiction on the Federal High Court in all cases. In addition to the above, the subject matter of the action must also fall within the jurisdiction of the Court (Federal High Court) in order to enable the Court, exercise its jurisdiction unhindered. The jurisdiction of the Federal High Court is therefore exercisable over the parties and subject matter of the suit. See: 1) DG. S.S.S. v. Ojukwu (2006) 13 NWLR (Pt. 998) 575 at 586 -587, Paras. G-C.; 2) NEPA v. Edegbero (2002) 12 SC (Pt.11) 119 @133 Per Tobi, J.S.C.; 3) Mudiaga Erhueh v. INEC (2003) 5 NWLR (Pt. 812) 70 at 76.; 4) Onuorah v. Kaduna Refining Company Limited (2005) 6 NWLR (Pt. 821) 393 at 405.; 5) National Union of Electricity Employees Association v. Bureau of Public Enterprises (2010) 2 – 3 SC 27 at 67. Per ONNOGHEN, C.J.N. in RAHMAN BROTHERS LTD V. N. P. A. (2019-LCER-36881-SC) (P. 7, Para. A.)