1. Section 116 of constitution states that funds in federation account shall be paid to 3 tiers of govt, so does not contemplate a joint account between States and LGCs
2. The constitution did not intend for states to retain and disburse funds on behalf of LGCs
3. Court ruled Federation Account to directly send LGCs fund to LGCs since states have continued to retain and use LGC funds
4. Section 162(5) payment through states overruled, federation to henceforth pay LGC allocations directly to the LGCs
5. Government At LGAs: Section 77 Mandatory duty on States to ensure the existence of LGCs
6. A democratically elected Govt does not exist at the whims and caprices of State Government or a mere parastatal of State Govt. Existence of democratic elected LGA Govt is sacrosanct
7. LGC Chairmen and elected councillors cannot be whimsically removed by State Govts
8. The State Governor has no power to constitute Caretaker Chairmen
9. Governors and State Assemblies have no power to use state power using laws enacted by State House of Assembly to dissolve democratically elected Local Govt Administration and appoint Caretaker
10. Immediate compliance ordered
11. It declared any action contrary in above as illegal and a breach of the Constitution of Nigeria
12. State Assemblies lack authority to pass any law to dissolve democratically elected LGCS
13. The decision of the Supreme shall be enforced by all organs of Governments across the federation.