Commentaries

Between The Federal Government And The Rivers State Government Who Is Constitutionally Empowered To Impose And Collect Value Added Tax: A Legal Opinion On The Recent Judgment In Attorney General Of Rivers State V Federal Inland Revenue Service

By Arekhandia Zebedee The recent judgment of Honourable Justice S. D. Pam of the Federal High Court, Port Harcourt Division, in the case of AG Rivers State v FIRS & Anor[1]  has generated a lot of legal commentaries. The judgment is novel because the suit from which it arose is the first case where a …

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Effect Of Failure To Prove An Essential Ingredient Of An Offence

In the Supreme Court of Nigeria Holden at Abuja On Friday, the 19th day of February, 2021 Before Their LordshipsNwali Sylvester NgwutaJohn Inyang OkoroIbrahim Mohammed Musa SaulawaAdamu JauroEmmanuel Akomaje AgimJustices, Supreme CourtSC.896/2016 Between ENGR. MICHAEL OKIGBO EMEKA APPELLANTAnd INSPECTOR GENERAL OF POLICE RESPONDENT (Lead Judgement delivered by Honourable Ibrahim Mohammed Musa Saulawa, JSC) Facts The …

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The President’s Grazing Routes – TheNigeriaLawyer

By Ebun-Olu Adegboruwa SAN Very recently, President Muhammadu Buhari shocked the entire nation when he announced that he had discovered 368 grazing routes across the country. It was also reported that the President will proceed to take over these grazing routes, demarcate them appropriately and ultimately develop them for the use of herders and their …

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Virtual Private Network (VPN): Privacy And Information Security Concerns

By Olumide Babalola Introduction Since the Federal government’s ban or suspension of Twitter in Nigeria in June 2021, more citizens have become aware of the Virtual Private Network (VPN) as an alternative route to circumvent the political censorship of the most-utilized social media network and keep tweeting regardless. With the uneven scramble for VPN came …

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“Unwarranted Court Orders: APC Unveils The Faces Of Erring Judges” A Rejoinder

By S. Long Williams Esq. I read and listened with utmost dismay in the print, social and electronic media to the nauseating statement published on Thursday, 2nd September 2021, titled “unwarranted court orders: APC unveils the faces of erring judges”, in which Chief Ogbonna Nwuke, writing as “spokesman” of the Amaechi faction of Rivers APC …

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Internally Displaced Persons In Nigeria: Issues, Problems & Solutions

By Emmanuel Agherario, Esq ABSTRACT Internally displaced persons are those who have been forced or obliged to leave their homes behind, notably for reasons related to armed conflict or other violence, and who remain within the borders of their country. There is no universal, legally binding instrument equivalent to the United Nation Guiding Principles on …

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2Face Has NEVER Committed Adultery: A Biblical And Godly Analysis

By Ena Ofugara Nigeria is 50 percent Christian, 50 percent Muslim, and 100 percent African Traditional Religion (It is true. You all use kolanut to pray and pour drinks on women’s feet in marriage and drinks on the floor for ancestors, and have one coded Ifa or babalawo, and or do one or two “cultural” …

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Pendulum: The Threat Against Broadcast Media In Nigeria

By Dele Momodu Fellow Nigerians, I was supposed to give the speech, largely reproduced below, two days ago in Ibadan, but I was in Accra, Ghana, so opted to speak via Zoom. The occasion was the seminar on Broadcast Media and National Security organised by the Foundation for Ibadan Television Anniversary celebration at the Press …

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An Evaluation Of Value Added Tax (Vat) And The Decisions In Al-Maseer Law Firm Vs. FIRS. (2019) 12 NWLR) (Part 1687)555 @573., Emmanuel Chukwuka Ukala V FIRS (Reported) & Ag Rivers V FIRS (Unreported)

By O. G. Ogbom, Esq. Taxation is recognized as a very important tool for development and growth in most societies. One of the major indices by which development and growth can be measured in any society is the amount of wealth, which is created by economic activities undertaken in that society. Again, one of the …

An Evaluation Of Value Added Tax (Vat) And The Decisions In Al-Maseer Law Firm Vs. FIRS. (2019) 12 NWLR) (Part 1687)555 @573., Emmanuel Chukwuka Ukala V FIRS (Reported) & Ag Rivers V FIRS (Unreported) Read More »

What If . . .

By Abubakar D. Sani, Esq. Roles were reversed; Or, perhaps, re-ordered; And women did the heavy-lifting; Not necessarily literally - Beyond that – in everything; If they did most of the fighting – In combat, and in tackling crime; And sat less at home, bidding time. Why is their demographic superiority – Inversely …

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FRSC: Revenue Generating Or Traffic Management Agency

By Jonathan Nda-Isaiah The Federal Road Safety Corps ( FRSC) was created in 1988 and operates in all Nigerian states as well as the federal capital territory (FCT) and is the leading agency in Nigeria on road safety administration and management. Their mandate is to prevent or minimise accidents on the highway; clear obstructions on …

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$418m Judgment Debts And Contempt Of Court: Why Director-General Of DMO Has To Be Jailed

By Johnmary Chukwukasi Jideobi, Esq. INTRODUCTION: On the 27th day of July, 2021, the Federal High Court, Abuja, rendered the ensuing Ruling: “An interim Order of this Honourable Court compelling the Respondents, particularly the 1st and 2nd Respondent, to issue in favour of the Applicants, Promissory Notes in line with the recommendation of the 2nd …

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The Judiciary And The Menace Of “Black Market” Injunctions.

By Raymond Nkannebe The phrase, “abuse of judicial process”, is probably one of the most popular expressions in the realm of adjectival law. Though incapable of a precise definition given its diverse manifestation, it has come to be associated with any unwholesome or unscrupulous use of the process of Court to achieve nefarious ends often …

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Govt’s Call For Self Defence: A Sad Admission Of Failure To Secure Lives And Properties (2)

By Afe Babalola SAN LAST week, I discussed the call by some Governors for the citizens of their state to take up arms against their invaders. As I noted, not only is such a call impracticable in view of the nature of sophisticated weapons utilized by the said invaders, it also amounts to a betrayal …

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Evidence Of Allegation Of Financial Fraud Or Crime, Not Sufficient To Freeze Customers Bank Account

By Stanley Maduabuchi Ofoegbu Esq. The fact that banks and their customers are usually in a fiduciary relationship cannot be denied. Banks are usually obligated to their customers in so many ways. It is a trite law that customers monies in the hands of the banker are not in the custody or under the control …

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Acquisition Of Land On A Faulty Agreement- A Loophole For Fraud

By S.O. Giwa Esq It is no news that the preparation of land sale agreements for parties to the land sale transaction is not an exclusive act to legal practitioners in Nigeria. Without mincing words, many Nigerians prefer the preparation of their land sale agreements by lawyers to non-lawyers for reason best known to them. …

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