It is settled law that issues for determination must relate to and arise from the grounds of appeal filed by the appellant and any issue that is not distilled from the grounds of appeal is incompetent and must be struck out. A respondent must formulate his issues from the grounds of appeal and he has no business to raise any issue outside them when he did not file a cross appeal or a respondent’s notice that the judgment of the court should be affirmed on other grounds. See:- “ Carlen (Nig.) Ltd. v. University of Jos and Anor (1994) 1 SCNJ 72 Agwundu and Ors v. Onwumere (1994) 1 SCNJ 106 Godwin v. C.A.C. (1998) 14 NWLR (Pt. 584) 162 Shitta Bey v. Attorney-General of the Federation (1998) 10 NWLR (Pt. 570) 392.
— Opene JCA. United Bank for Africa (UBA) v. Samuel Igelle Ujor (CA/C/134/99, 20 FEB 2001)