I only wish to restate here that it is the law that a ground of appeal attacking an obiter dictum is incompetent and it is liable to be struck out. See Alhaji Dahiru Saude v. Alhaji Halliru Abdullahi (1989) 4 NWLR (Pt. 116) 387 and Xtoudos Services (Nig.) Ltd and Anor. v. Taisei (W.A.) Ltd. and Anor. (2006) 15 NWLR (Pt. 1003) 533. As a rule, a ground of appeal should relate to, and be an attack or a challenge to the ratio decidendi of the decision appealed against. See Lasisi Ogbe v. Sule Asade (2009) 18 NWLR (Pt. 1172) 106 and Rt. Hon. Michael Balonwu and Ors. v. Governor of Anambra State and Ors. (2009) 18 NWLR (Pt. 1172) 13 … To conclude this judgment, I find no merit in this appeal and it is hereby dismissed. The decision of the trial Court dismissing the appellants motion on notice, including the order for costs is hereby affirmed. There, however, no order for costs as the parties are hereby directed to bear their respective costs in this Court.
— M.A.A. Adumein JCA. Anibor V. EFCC (CA/B/305/2012, 11 DEC 2017)