“On the constitutive ingredients for the application of the plea of res judicata, this Court in ODUTOLA V. ODERINDE & ORS. (2004) 12 NWLR (Pt. 888) 574, (2004) LPELR – 2258(SC) Per KUTIGI, J.S.C at P.10, held thus: “It is settled law that to sustain a plea of ‘res judicata’, the party pleading it must satisfy the following conditionalities, to wit – (1) The parties (or their privies as the case may be) the same in the present case as in the previous case; (2) That the issue and subject matter are the same in the previous suit as in the present suit; (3) That the adjudication in the previous case must have been given by a Court of competent jurisdiction and (4) That the previous decision must have finally decided the issues between the parties.” Per MARY UKAEGO PETER-ODILI, JSC in ADALMA TANKERS BUNKERING SERVICES LTD & ANOR v. CBN & ORS (2022-LCER-46528-SC) (Pp 41 – 42; Paras D – B)