Thus, even though the Rules of court are to be followed, in cases whereby an Act of the National Assembly provides for a special procedure to be adopted by the courts in doing a thing, the Act of the National Assembly shall supersede the provisions of the High Court Rules. We must not lose sight of the fact that the High Court Rules are adjectival rules rather than substantive law and can never supersede an enactment of the National Assembly.
– H.M. Ogunwumiju, JCA. ITV v. Edo Internal Revenue (2014) – CA/B/20/2013