‘Unarguably, issues No. 1 and 2 were distilled from ground 1, albeit with other grounds of appeal Mr Ajayi for the appellant, had no answer to the contention of Mr. Falana, for the respondents, on this vital issue of law Thus, I take it that he has conceded to it. The law is that a ground of appeal is not to be split into two issues. That is, a ground of appeal is not to carry two issues or put in another way, two issues are not to be formulated from a ground of appeal. See the more recent decision of the Supreme Court in Adekunle Teriba v. Ayoade Tiamiyu Adeyemo (2010) 4 SCNJ 59 at P.67. Thus, whilst one issue for determination is permitted to be distilled from one ground of appeal or two or more grounds of appeal, two issues for determination cannot be distilled from one ground of appeal, otherwise both the issues and the ground of appeal will be liable to be struck out as being incompetent. See: Odoemena Nwaigwe and Ors v. Nze Edwin Okere (2008) 5 SCNJ 256; Yadis Nig. Ltd. v. Great Nigeria Insurance Co. Ltd. (2007) 5 SCNJ 86.’
— T.S. YAKUBU, JCA. Fayose v ICN (2012) – CA/AE/58/2010