Investigation Reveals Federal High Court Chief Judge Tsoho's Undeclared Bank Accounts, Breach of Conduct Law

Justice John Terhemba Tsoho, serving as the Chief Judge of the Federal High Court, has been found to have affirmed non-compliance with the

Nigeria’s Code of Conduct law by not declaring several bank accounts on his asset declaration form, according to a thorough investigation by PREMIUM TIMES that spanned a month.

The examination of various documents and interviews conducted revealed that in the asset declaration form he submitted to the Code of Conduct Bureau on April 29, 2024, Justice Tsoho did not list numerous bank accounts, both in naira and foreign currency, as legally mandated.

It was discovered that he had omitted to mention three separate accounts with the United Bank for Africa, bearing the numbers 3000087154, 3000201901, and 3000075689. Furthermore, he did not disclose his ownership of another account numbered 1756816871, registered with Access Bank.

Under Nigeria's Code of Conduct enforcement framework, public officers are obliged to fully declare all forms of assets, including bank accounts and the capital held within. Failure to disclose or provide false information in these declarations constitutes a breach of the law, which can lead to serious repercussions, such as removal from office.

The consequences of our findings regarding Justice Tsoho's undeclared accounts remain unclear, particularly whether they will initiate inquiries by the Code of Conduct Bureau or other anti-corruption bodies in Nigeria.

Despite repeated attempts to reach Justice Tsoho for comments regarding this report, he did not respond to calls or texts seeking clarifications on these findings.

According to Section 15 of the Code of Conduct Bureau and Tribunal Act, every public servant is mandated to declare all assets promptly after assuming office and at specified intervals thereafter. Any declaration that is found to be misleading or false is considered a violation of the law.

Moreover, the law stipulates that any assets obtained after a declaration that cannot logically be attributed to legitimate income, gifts, or authorized loans will be presumed to have been acquired unlawfully unless proven otherwise.

If found culpable by the Code of Conduct Tribunal, Justice Tsoho could face removal from his judicial position, disqualification from holding any public office for up to ten years, and forfeiture of any improperly declared assets.

The Tribunal is empowered to demand the relinquishment of office and confiscation of properties acquired through malpractice or corruption. Decisions made by the Tribunal can be challenged in the Court of Appeal.

The situation surrounding Justice Tsoho's failure to declare his assets bears resemblance to the case of Walter Onnoghen, the former Chief Justice of Nigeria, who was convicted and dismissed from his position by the Code of Conduct Tribunal on April 18, 2019, for similar reasons of failing to declare certain bank accounts.

The Tribunal had mandated the forfeiture of five accounts held by Mr. Onnoghen. However, a Court of Appeal ruling on November 4, 2024, overturned his conviction following a settlement reached between the former Chief Justice and the federal government.

Justice Tsoho first took on the role of Acting Chief Judge of the Federal High Court on July 26, 2019, appointed by the then Chief Justice of Nigeria, Tanko Muhammad. Subsequently, on October 23, 2019, the National Judicial Council recommended his permanent appointment to President Muhammadu Buhari, who approved it on October 30, 2019, with the Senate confirming his position on November 5 of the same year.

Born on June 24, 1959, in Mbaduku, situated in the Vandeikya Local Government Area of Benue State, Justice Tsoho completed his primary education at St. Anthony’s Primary School in Chenge-Mbaduku and attended St. Michael’s Secondary School in Aliade. He graduated from the University of Lagos with an LLB (Hons) in 1984 and was called to the Nigerian Bar the following year after attending the Nigerian Law School in Lagos, as detailed on the National Judicial Council's website.

He began his judicial career with the Benue State Judiciary in 1986, progressing from Magistrate Grade II to Chief Magistrate Grade I. In 1998, he ascended to the Federal High Court as a Judge and subsequently became Chief Judge in 2019.

Justice Tsoho's tenure has not been without controversy, although allegations directed at him in the past have remained unsubstantiated. Last November, he faced significant criticism for reassigning a receivership case involving FBNQuest Merchant Bank/First Trustees and the Nestoil Group amid suspicions of misconduct.

In June 2023, a group of anti-corruption advocates raised concerns about potential favoritism when Justice Tsoho chose not to approve a detention order for Godwin Emefiele, the then-governor of the Central Bank of Nigeria, who was under investigation at that time.

On publicly available records, Justice Tsoho’s year of birth is noted as 1959. However, some critics allege he may have misrepresented his age, claiming a birth year of 1955. Should this allegation be substantiated, he could face charges of forgery, punishable under Sections 363 and 364 of the Penal Code.

Our investigation into Justice Tsoho coincides with a time of increased scrutiny within the judiciary. As previously reported, the National Judicial Council, presided over by the Chief Justice of Nigeria, Kudirat Kekere-Ekun, has initiated a comprehensive inquiry into allegations facing senior judges, including instances of false asset declarations.

Sources indicate that these investigations stemmed from “serious and alarming petitions” lodged against unnamed judicial officials.

Justice Kekere-Ekun has committed to enacting substantial reforms aimed at reinstating transparency, integrity, and public trust in the judiciary. Since she took office, the NJC has retired and sanctioned numerous judges for misconduct.

It remains uncertain whether the accusations against Justice Tsoho will lead to formal investigations and subsequent actions by the Code of Conduct Bureau or Tribunal as of this report's time of publication.