The Respondent seeks to attack the ground of appeal as part of its response to issue no (i). The purpose of issues for determination, is to identify what the issues in the grounds of appeal are. An issue cannot be formulated out of a non-existent or invalid ground of appeal. Therefore, all the arguments canvassed by the Respondent attacking the legitimacy of the two grounds of appeal which were not predicated on the grounds of appeal filed in this appeal, are discountenanced and struck out.
– Yahaya, JCA. Petroleum Resources v. SPDC (2021)