Section 105: Jurisdiction.

(1) An offence under this Act shall be tried in a court of competent jurisdiction.
(2)
Prosecution for offences under this Act shall be instituted before the court in the name of the Federal Republic of Nigeria by the Attorney-General of the Federation or such officer in the Federal Ministry of Justice as the Attorney-General of the Federation may authorise.
(3)
Without prejudice to the provisions of the Constitution of the Federal Republic of Nigeria 1999 (as amended), the Attorney-General of the Federation may-
(a) after consultation with the Attorney-General of any State, authorise the Attorney-General of a State or any officer in the Ministry of Justice of that State; or
(b) where the Commission so requests, authorise any legal practitioner in Nigeria, to carry out the prosecution of offences under this Act directly or assist therein.
(4)
In the exercise of powers under this Act, a court of competent jurisdiction referred to under sub-section (1) of this section -
(a) shall conduct its proceedings in such a manner as to avoid undue delay;
(b) may lift the corporate veil of a body corporate, where it is necessary for the purpose of revealing members of the corporate entity that may be guilty of an offence under this Act; and
(c) may, subject to this Act, adopt any procedure, where it is expedient, to ensure speedy and just determination of any case before it.