The Chief Judge of the Federal High Court, John Terhemba Tsoho, is facing allegations of breaching Nigeria’s Code of Conduct laws after an investigation claimed he failed to declare multiple bank accounts in his asset declaration form.
A month-long investigation by PREMIUM TIMES reported that documents and interviews reviewed by the newspaper indicate that Justice Tsoho did not disclose several naira and domiciliary accounts when he submitted his asset declaration to the Code of Conduct Bureau (CCB) on April 29, 2024.
According to the report, three accounts domiciled with United Bank for Africa — 3000087154, 3000201901, and 3000075689 — were allegedly omitted from his declaration.
The investigation further claimed that Justice Tsoho did not disclose ownership of account number 1756816871 domiciled with Access Bank.
Under Nigeria’s Code of Conduct regime, public officers are required to declare all assets, including bank accounts and funds held in them. Non-disclosure or false declaration constitutes a breach of the law and may attract severe sanctions, including removal from office.
PREMIUM TIMES noted that it remains unclear whether its findings would prompt investigations by the Code of Conduct Bureau or other anti-corruption agencies.
Justice Tsoho did not respond to multiple phone calls seeking comment. He also did not reply to a message informing him of the findings and requesting clarification.
What the Law Provides
Section 15 of the Code of Conduct Bureau and Tribunal Act mandates every public officer to declare all properties, assets, and liabilities immediately after assuming office and at specified intervals thereafter. The provision states that any statement in such declaration found to be false shall be deemed a breach of the Act.
The law further provides that any asset acquired after a declaration — and not reasonably attributable to legitimate income, gifts, or approved loans — shall be presumed unlawfully acquired unless proven otherwise.
If found guilty by the Code of Conduct Tribunal, Justice Tsoho could face removal from office, disqualification from holding public office for up to 10 years, and forfeiture of improperly declared assets. The tribunal also has the power to order the vacation of office and the seizure of property acquired through abuse or corruption of office. Its decisions are appealable to the Court of Appeal.
Echoes of the Onnoghen Precedent
Any conviction for false asset declaration would draw inevitable comparisons with the case of former Chief Justice of Nigeria, Walter Onnoghen, who was convicted and removed from office by the Code of Conduct Tribunal on April 18, 2019, for failing to declare some of his bank accounts.
At the time, the tribunal ordered the forfeiture of five bank accounts belonging to Onnoghen. However, on November 4, 2024, the Court of Appeal reversed his conviction following a settlement agreement between the former Chief Justice and the federal government.
As of press time, no formal charge has been announced against Justice Tsoho, and there has been no official statement from the Code of Conduct Bureau regarding the allegations.
