Umar v. Labo [2013] 4 NWLR (Pt. 1345) 496 at 531, paras. A-B, per Orji-Abadua, JCA:

“…It is the law that once a returning officer made a declaration of the scores of the parties and returned a candidate based on that declaration, his decision is final and cannot be reviewed even by him, but, by the tribunal or by this court. The [Electoral] Act does not confer on him any other powers, be it power of cancellation.”

Notes:

It was important that the above clarification is made, and judicially too, in this era of all sorts of political manipulations, intimidation and blackmail during elections.