This court in the case of Macaulay v. R. Z. B. Austria (2003) 18 NWLR (Pt.852) 282 at pp. 298H -299 A – B, per Kalgo, JSC observed as follows: “By this provision, irrespective, regardless or inspite of any other provision in the 1990 Act, any judgment of a foreign country including United Kingdom to which part 1 of that Act was not extended, can only be registered within twelve months from the date of the judgment or any longer period allowed by the court registering the judgment since the provisions of Part 1 of the said Act had not been extended to it. Section 4 of the 1990 Act which speaks of registering a judgment within 6 years after the date of judgment only applies to the countries where Part 1 of the said Act was extended, that is to say, when the Minister made an order under the 1990 Act; and in this case it was not.”
SIX YEARS FOR REGISTRATION OF JUDGEMENT CAN ONLY APPLY WHERE MINISTER HAS EXERCISED HIS POWER
In 1961, the Foreign Judgments (Reciprocal Enforcements) Act (Cap. 152) Laws of the Federation of Nigeria was enacted. Under section 4(1), the period within which a foreign judgment may be registered in Nigeria was extended to six years from the date of such judgment. But section 3(1) of the Act makes the applicability of the six years’ period subject to an order by the Minister of Justice directing that Part I of the Act [which includes section 4(1)] shall extend to a relevant foreign country … Section 9 of the Act preserves the effect of the Reciprocal Enforcement of Judgments Ordinance until an order envisaged under section 3(1) is made by the Minister. This relates to all foreign judgments including those given in the United Kingdom which should be registered within 12 months or such longer period the court may allow them.
— S.O. Uwaifo, JSC. Macaulay v RZB (2003) – SC.109/2002