Now you can File your Tax Appeal Online and avoid the stress of journeying from one place to another. Litigants are to visit: htttps://etat.ng to file their appeal(s). This new development was made known by the TAX...
Law News
REPORTER’S DIARY: How Lagos judiciary officials extort at will, charge arbitrary fees for documents
The court, they say, is a beacon of justice but the officials of Lagos courts do not align with the age-long dogma. In this report, BUSOLA ARO exposes the shady practices perpetrated by judicial officials who extort...
‘Inibehe Effiong Lacks Mentorship And Decorum’ – Ex-AG Akwa-Ibom, Nwoko SAN, condemns Calls for Release, says conviction is proper
Former Attorney General of Akwa Ibom State, Uwemedimo Nwoko SAN, has slammed those calling for the release of human rights activist, Inibehe Effiong describing Mr. Effiong’s conviction as proper. The Senior Advocate in...
Sharia law only for Muslims, Sultan tells corpers
The Sultan of Sokoto, Alhaji Muhammad Abubakar, has assured the 2022 Batch ‘B’ Stream 11 corps members in Sokoto State that the Shari’a Law is not binding on non-Muslims in the state. The Sultan gave the assurance on...
Free Legal Resources
Ross McKenzie Kirkpatrick v. The Queen (Download Judgment)
SUPREME COURT OF CANADA Citation: R. v. Kirkpatrick, 2022 SCC 33 Appeal Heard: November 3, 2021 Judgment Rendered: July 29, 2022 Docket: 39287 Between: Ross McKenzie Kirkpatrick Appellant and Her Majesty The Queen...
[DOWNLOAD JUDGMENT] PDP v. INEC, APC, Umahi & Kelechi Igwe
The Federal High Court sitting in Abuja on Tuesday, March 8th, 2021 sacked Governor David Umahi of Ebonyi State and his Deputy, Dr Eric Kelechi Igwe, from their respective offices, following their defection from the...
Malabu Oil Saga, London court grants Nigeria leave to amend pleadings [Download Judgment]
This is an application made on 1 October 2021 by the claimant, the Federal Republic of Nigeria, to amend its pleadings. The court has in evidence the third witness statement of Mr Christopher Robinson, partner in...
Legal Updates
Buhari Swears In Ariwoola As Acting Chief Justice Of Nigeria
President Muhammadu Buhari has sworn in Justice Olukayode Ariwoola as the acting Chief Justice of Nigeria (CJN) following the sudden resignation of Justice Ibrahim Tanko on health grounds. Ariwoola thus becomes the...
Supreme Court of Nigeria on punishment for Blasphemy in Islam: See – SHALLA v. THE STATE (2007) 7-10 S.C. 107
CASE CITATION: ABUBAKAR DAN SHALLA v. THE STATE (2007) 7-10 S.C. 107 DATE OF JUDGMENT: FRIDAY, THE 5TH DAY OF OCTOBER, 2007 COURT: SUPREME COURT SUIT: SC. 245/2004 CORAM: SYLVESTER U ONU, JSC – (Presided)...
‘Private vehicle does not require roadworthiness certificate
IN THE COURT OF APPEAL IN ASABA JUDICIAL DIVISION ON FRIDAY 12TH MARCH 2021 BEFORE THEIR LORDSHIPS MOHAMMED A. DANJUMA, JCA JOSEPH EYO EKANEM, JCA ABIMBOLA O. OBASEKI-ADEJUMO, JCA BETWEEN THE GOVERNOR OF DELTA STATE OF...
Court of Appeal Rules, 2021 and Deposit against Costs: Need to have a rethink.
By Ibrahim Lawal It is no longer news that the Court of Appeal has given itself a new rules of court that will guide proceedings at the appellate court. The new rule, which commenced on the 1st day of November, 2021...
Arbitration: Enforcement of Arbitral Award in England against FAAN! (Download)
Case No: A1/2019/3127 IN THE COURT OF APPEAL (CIVIL DIVISION) ON APPEAL FROM VERONIQUE BUEHRLEN QC (SITTING AS A DEPUTY JUDGE OF THE HIGH COURT) TECHNOLOGY AND CONSTRUCTION COURT HT-2019-000060 Royal Courts of Justice...
THE EXECUTIVE ORDER NO. 10 IS A SUBVERSION OF THE NIGERIAN CONSTITUTION – OLATUNDE ADEJUYIGBE, SAN
1.0 THE AGITATION FOR FINANCIAL AUTONOMY OF THE NIGERIAN JUDICIARY The Constitution of the Federal Republic of Nigeria 1999 which is anchored on a tripod of the Executive, Legislature and the Judiciary made...
When are exemplary damages awarded and object of? Whether need be specifically claimed? – CBN & 6 ORS. v. AITE OKOJIE
CASE CITATION: CENTRAL BANK OF NIGERIA & 6 ORS. v. AITE OKOJIE (2015) 5-6 S.C. (Pt. II) 173 @ 214 DATE OF JUDGMENT: ON FRIDAY, THE 5TH DAY OF JUNE, 2015 COURT: SUPREME COURT SUIT: SC. 127/2004 CORAM: 1. IBRAHIM T...
Can the National Assembly Legislate over the practice and procedure in a State High Court?
CASE CITATION: FASAKIN FOODS NIGERIA LIMITED v. MARTINS BABATUNDE SHOSANYA (2006) 4 S.C. (Pt. II) 204 @ 13-14 PARA 10 – 25 DATE OF JUDGMENT: ON FRIDAY, THE 28TH DAY OF APRIL, 2006 COURT: SUPREME COURT SUIT: SC...
Can the Federal High court Order the transfer (even Suo Motu) of a matter over which it had no jurisdiction to the appropriate court vide S.22 (1) & ( 2) of the Federal High court, Act?
CASE CITATION: FASAKIN FOODS NIGERIA LIMITED v. MARTINS BABATUNDE SHOSANYA (2006) 4 S.C. (Pt. II) 204 @ 13-14 PARA 10 – 25 DATE OF JUDGMENT: ON FRIDAY, THE 28TH DAY OF APRIL, 2006 COURT: SUPREME COURT SUIT: SC...
Business & Tax Information
Court of Appeal upholds the FIRS’ powers to collect VAT on goods and services consumed in hotels, restaurants and event centres
In 2009, the Lagos State Government enacted the Hotel Occupancy and Restaurant Consumption Tax Law of Lagos State (“Consumption Tax Law”). The Consumption Tax Law imposes a Consumption Tax of 5% on goods and services...
Trade expert advises importers, exporters on Customs, trade matters
In a bid to cut down importers’ cost of doing business in the nation’s ports, International Trade Advisory Services Limited, (ITASL), has advised that businessmen and women should seek trade expert advice on Customs...
Tax Obligations: Why FIRS Seeks Improved Service System For Nigerians
Taxes are critical to government spending on social services such as security, education, power, health and other development initiatives that improve the welfare of citizens. In Nigeria, the major source of government...
Tax Residence: An Analysis Of The Decision In Honeywell Flour Mills Plc V Ogun State Internal Revenue Service – Appeal No: TAT/IB/034/2018
by Nnamdi Oragwu , Patience Obiagbaoso and Favour Babajamu PUNUKA Attorneys & Solicitors Introduction Generally, the basis for imposing and collecting personal income tax under the Personal Income Tax Act as amended...
Legal Articles & Commentaries
Complying with Hotel occupancy and restaurant consumption law
The road to compliance for the Hotel Consumption Tax began with the enactment of the following laws by the Lagos State Government: The Hotel Licensing Law Cap H.6, Laws of Lagos State of Nigeria 2003; The Hotel...
We need diversity on the bench – Ejembi Eko, JSC
Says stringent bail conditions amount to no bail at all. “The manner of recruitment is important too. That is where the problem is. Are you bringing a judge because he’s a hand-clapping alleluia Christian, because he’s...
How Nigerian Prison Officials Arrange For Young People To Serve Jail Terms For Criminals, Convicts— Falana
human rights lawyer, Femi Falana (SAN) has alleged that some officials of the Nigerian Correctional Service (NCS) allow criminals to escape court verdicts by getting young men who will serve jail terms for criminals...
THE ANTI-LAND GRABBING LAW OF OGUN STATE – ITS EFFECT ON LAND ACQUISITION, LAND SURVEYING AND THE GENERAL PUBLIC
• Paper delivered by Honourable Justice Abiodun A. Akinyemi at the Public Lecture organised by the Association of Private Practising Surveyors of Nigeria (Ogun State branch), on Thursday, the 10th of February, 2022, at...
