"Chief Judge" means the Chief Judge of the Federal High Court; "Concurrent Writ" has the same meaning as provided in Order 3 Rules 19 and 20 of these Rules; "Court" means the Federal High Court; "Court Process" or "process" includes writ of summons, originating summons, originating motions, originating process, notices, petitions, pleadings, orders, motions, summons, warrants and all documents or written communication of which service is required; "Defendant” includes a defendant to a counter claim; "Judge" means judge of the Federal High Court; "Legal Practitioner" means a Law Officer, a State Counsel or a Legal Practitioner entitled to practice before the court; "Originating Process" means any court process by which a suit is initiated; "Plaintiff'" includes a Claimant in a counter-claim; "Pleading", does not include a petition, summons or. Preliminary act; "Process Server" includes Sheriff. Deputy Sheriff. Bailiff, Special Marshal and all other persons appointed to serve Court processes; "Registrar" means the Chief Registrar, Deputy Chief Registrar(s), Assistant Chief Registrar, Principal Registrar, Senior Registrar, Registrar, or any other officer acting or performing the functions of a Registrar "Registry" means the registry of the Federal High Court in Lagos or other Divisions; "Return Date" means the day endorsed on a court process for the appearance of the parties before the court or any other day the court may appoint or direct and in the case of order 12 of these Rules where a writ is marked "Undefended List" means the day fixed for hearing. Meaning of other words 6. Words other than those defined in order I rule 5 of these Rules shall have the same meanings as in the Act. ORDER 2 PLACE OF INSTITUTING AND TRIAL OF SUITS Place for trial of Suits. 1. (2) (1) Subject to the provisions of any law with respect to transfer of suits or to specific subject matters, the place for the trial of any suit or matter shall be as provided in this order. Suits relating to taxation, etc. All suits or actions relating to taxation of Companies and of other bodies established or carrying on business in Nigeria and of all other persons subject to Federal taxation shall be commenced and determined in the Judicial Division of the Court in which the headquarters or the principal office of the company or body is situate and in the case of a person subject to Federal taxation, where the person resides or carries on substantial part of his business.