“I need to caution myself at this point that the law forbids a Court delving into the substantive matter, which is yet to be tried at the time of considering a preliminary objection to the hearing of the substantive matter. This Court said this much in Attorney General of the Federation v Attorney General of Abia State (2001) LPELR – 24852 (SC) pages 48 – 49 paragraphs A – E, per Kutigi, JSC (as he then was) thus:- “l think the less one says at this preliminary stage of the case the better lest one falls into the not uncommon trap of prematurely making observations which might appear to prejudge the issues in the substantive suit yet to be decided by the Court. The law does not permit that (for example Egbe v Enogun (1972) 1 All NLR (part 1) 95; Ojukwu v Governor of Lagos State (1986) 3 NWLR (Pt 26) 35).” See also Akinrinmisi v Meersk Nig. Ltd & Anor (2013) 10 NWLR (pt 1367) 73, James v INEC (2015) LPELR – 24494 (SC), Duwin Pharmaceutical & Chemical Co. Ltd v Beneks Pharmaceutical & Cosmetics Ltd & Ors (2008) LPELR – 974 (SC), Osagie II & Anor v Offor & Anor (7998) 3 NWLR (pt 541) 205, FSB International Bank Nig. Ltd v Imano Nig Ltd (2000) 11 NWLR (pt 679) 620 at 639.” Per OKORO, J.S.C. in FIRST BANK OF NIGERIA PLC v. CHIEF ISAAC OSARO & ORS (2020-LCER-39156-SC) at p. 11 – p. 12