Following the resignation of all members of the previous appeals committee, the President of the Nigerian Bar Association, NBA, Mr Olumide Akpata has appointed a new appeals committee. In the new list of members, Senior...
Law News
Buhari Seeks Senate Confirmation Of Justice Ariwoola As Substantive CJN
President Muhammadu Buhari has asked the Senate to confirm Justice Olukayode Ariwoola as the substantive Chief Justice of Nigeria (CJN). This is contained in a letter read at Tuesday’s plenary by Senate President Ahmad...
ICPC arraigns court registrar over fraud
The Independent Corrupt Practices and Other Related Offences Commission (ICPC) has arraigned a Deputy Chief Registrar (DCR) of the Federal High Court in Port Harcourt, Nkem Apollonia Mba, for alleged involvement in...
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...
Free Legal Resources
Finally, FG Gazettes Order Proscribing Bandits As Terrorists [DOWNLOAD]
The federal government has released a gazette proscribing bandits as terrorists in Nigeria. The gazette proscribing bandit groups in the North as terrorists was made on November 25, 2021 but it was unfolded on Wednesday...
Ukala v. FIRS: Judgment of FHC, PortHarcourt Judicial Division on VAT collection [Download]
In a judgment delivered on 11 December 2020, the Federal High Court (FHC) in Emmanuel Chukwuka Ukala v. FIRS held that the powers of the National Assembly to make laws imposing taxes is limited to the profits/income of...
NYSC Certificate saga: Folakemi Adeosun v. Attorney General of the Federation (Download Judgment)
A Federal High Court in Abuja on Wednesday said that the former Finance Minister, Mrs Kemi Adeosun did not need the National Youth Service Scheme (NYSC) discharge certificate to take up any ministerial appointment or...
Legal Updates
Can A Judge Elevated To The Court of Appeal Return To The High Court To Conclude the Hearing and Determination of a Part Heard Matter?
CASE CITATION: OBIANWUNA OGBUNYIYA & ORS. v. OBI OKUDO & ORS. (1979) 6-9 S.C. (Reprint) 24 @ 32 -35 Para 40 – 40 DATE OF JUDGMENT: THURSDAY, THE 5TH DAY OF JULY, 1979 COURT: SUPREME COURT SUIT: SC. 13/1979...
When Recovering a Debt – should a debtor seek his creditor at his place of business in order to pay?
Should a debtor seek his creditor at his place of business in order to pay? CASE CITATION: NATIONAL BANK (NIG.) LTD. & ANOR. v. JOHN AKINKUNMI SHOYOYE & ANOR. (1977) 5 S.C. 110 DATE OF JUDGMENT: ON FRIDAY, THE...
Is It Proper To Simultaneously Claim For Possession, Trespass And Perpetual Injunction?
CASE CITATION: CHIEF M. A. OKUPE v. B. O. IFEMEMBI (1974) 3 S.C. 71 @ 78 Para 5-15 DATE OF JUDGMENT: ON FRIDAY, THE 29TH DAY OF MARCH, 1974 COURT: SUPREME COURT SUIT: SC. 223/72 CORAM: 1. GEORGE B. A. COKER (Presided...
Will Signing of a court process by a legal practitioner where multiple names were endorsed on the court process without ticking beside the Legal practitioner that signed it renders it incompetent?
CASE CITATION: FOLARIN ROTIMI ABIOLA WILLIAMS & ANOR. v. ADOLD/STAMM INTERNATIONAL (NIG.) LTD. & ANOR. (2017) 1 S.C. (PT. I) 1 DATE OF JUDGMENT: ON FRIDAY, THE 13TH DAY OF JANUARY, 2017 COURT: SUPREME COURT...
When is A Party Estopped?
CASE CITATION: JOE IGA & ORS. v. CHIEF EZEKIEL AMAKIRI & ORS.(1976) 11 S.C. (REPRINT) DATE OF JUDGMENT: FRIDAY, THE 12TH DAY OF NOVEMBER, 1976 COURT: SUPREME COURT SUIT: SC. 18/1975 CORAM: 1. GEORGE S...
Does A Wrongly Headed Appeal Vitiate An Appeal Where the parties are not in doubt?
CASE CITATION: ERASTUS B. O. AKINGBOLA v. THE FEDERAL REPUBLIC OF NIGERIA (2018) 5-6 S.C. (Pt. I) 116 DATE OF JUDGMENT: FRIDAY, THE 18TH DAY OF MAY, 2018 COURT: SUPREME COURT SUIT: SC. 306/2015 CORAM: 1. IBRAHIM T...
Can a Senior Advocate of Nigeria ( SAN) appear or file processes before a Magistrate Court?
IN THE MAGISTRATES’ COURT OF LAGOS STATE IN THE BADAGRY MAGISTERIAL DISTRICT HOLDEN AT COURT NO. 1, BADAGRY WEDNESDAY THE 17TH DAY OF JUNE 2015 BEFORE HIS HONOUR: MAGISTRATE M.A. ETTI SUIT NO: MISC/MCB/418/2014...
Can The Court Grant A Stay of Execution To A Party in Disobedience of Its Orders?
CASE CITATION: IBRAHIM UMAR & 22 ORS. v. ALL PROGRESSIVES CONGRESS (2018) 7-10 S.C. 195 DATE OF JUDGMENT: MONDAY, THE 22ND DAY OF OCTOBER, 2018 COURT: SUPREME COURT SUIT: SC. 764/2018 CORAM: WALTER SAMUEL N...
Is the Evidence of An Investigating Police Officer (IPO) Hearsay?
CASE CITATION: IBRAHIM KAMILA v. THE STATE (2018) 1 S.C. (Pt. IV) 114 DATE OF JUDGMENT: FRIDAY, THE 19TH DAYOF JANUARY, 2018 COURT: SUPREME COURT SUIT: SC. 489/2016 CORAM: 1. MARY UKAEGO PETER-ODILI (Presided) 2. MUSA...
Business & Tax Information
Finance Act: Fresh crisis looms over stamp duties charge collection
Indications emerged weekend of crisis brewing between the federal government and labour union over who has the responsibility to collect stamp duties charge. The Finance Act which was recently signed by President...
Ondo State to Sanction Land Use Defaulters from December 1
The Ondo State Government has announced that it would begin to sanction defaulters of its Land Use Charge from December 1, 2021. This was disclosed by the Chairman of the Ondo State Internal Revenue Service (ODIRS), Mr...
Lawyers, experts fault 50% compulsory deposit for tax appeals
As part of efforts to conform with the modern global tax administration system and ensure a just and seamless tax dispute resolution mechanism, the Minister for Finance, Budget and National Planning, Mrs. Zainab Ahmed...
Buhari has ordered FIRS to tax digital transactions, says SGF
President Muhammadu Buhari has ordered the deployment of technology to tax digital transactions carried out across the country. Boss Mustapha, the secretary to the government of the federation (SGF), said the president...
Legal Articles & Commentaries
Appraising Justice Tanko Muhammad’s proposal to alter provisions of the Constitution concerning Judiciary
On June 3, 2021, the Chief Justice of Nigeria (CJN), Justice Tanko Muhammad submitted some proposals to the National Assembly to alter some provisions of the Constitution concerning the Judiciary. The proposals, a 17...
THE COURTS AND INTERNAL DEMOCRACY IN POLITICAL PARTIES By Dr Muiz Banire
In Nigeria, the biggest and most constant headache that confronts the legal adviser of any political party in Nigeria is the non-observance of internal democracy by the party hierarchy. In the Nigerian political...
Review of Some Significant Decisions on Labour & Employment 2021 by Folabi Kuti SAN
By Folabi Kuti, SAN In line with the general trend in recent years, case law during the period under review has been driven, largely, by the far-reaching adjudicatory work of the National Industrial Court of Nigeria...
An agenda for the bar and the bench in 2022
The year 2021 tested the Bar and the Bench in their joint commitment to justice and defence of the Rule of Law, in various respects. Whereas the Covid-19 pandemic and its attendant lock-downs had crippled activities in...
