A CRITICAL ANALYSIS OF PRESIDENTIAL POWERS UNDER THE 1999 NIGERIAN CONSTITUTION

A CRITICAL ANALYSIS OF PRESIDENTIAL POWERS UNDER THE 1999 NIGERIAN CONSTITUTION

Abstract:

Constitutional power, being the power fashioned out through the sovereign free will of the people, is basically meant to regulate the conduct of both the government and the governed. It is central to politics. The 1999 Nigerian Constitution vests executive powers in the President who is the Chief Executive. Similarly, the 1999 Constitution confers on the President, the power to assent to bills and modify existing laws. Even though there is provision for delegation of powers, such delegates act only for and on behalf of the President hence such acts are acts of the President. In a country like Nigeria, whose history, especially as regards executive Presidency dates back only to 1979, it is obviously difficult to attempt to imbibe the political model of the United States of America whose executive Presidency is centuries old, without obstacles. When such powers as are conferred by sections 5, 58 and 315 as well as other specifically granted powers in the Constitution are vested in one man called the President, without effective checks and balances, and without a clear frontier as in section 5(1)(b), the tendency is that such powers will be misused. Power, it is said, “tends to corrupt; absolute power corrupts absolutely”1. It is in the light of the foregoing that this thesis examines the gamut of the powers vested in the President, particularly as exercised since the coming into being of the 1999 Constitution.

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The Legal Framework On The Rights Of Persons With Disability In Nigeria

THE LEGAL FRAMEWORK ON THE RIGHTS OF PERSONS WITH DISABILITY IN NIGERIA

INTRODUCTION

A disabled person can be defined as a person who has a physical or mental impairment, which has substantial and long-term effect on his abilities to carry out day-to-day activities. In Nigeria, the World Health Organisation estimates that there are about 19 million persons with disabilities and this constitutes approximately 20 per cent of the country’s total population.

A person can become disabled from birth through genetic conditions, neurological conditions, infectious diseases, accidents, factory waste exposure, to mention but a few. From time immemorial, persons with disabilities have suffered discrimination from loved ones and the society. Consequent of the stigma attached to the birth of disabled babies, some people end up dumping their babies either in the bush, near a stream, orphanage or a motherless baby’s home.

In spite of Section 42 of the constitution which provides for the right to freedom from discrimination based on ethnic group, place of origin, sex, religion or political opinion but made no reference to persons with disabilities, the constitution did not make specific provisions regarding the right of persons with disability

However, during Gen. Babangida’s defunct military rule, a Decree titled “Nigerian with disabilities Decree 1993” was purportedly promulgated. The law provided that the disabled persons shall be guaranteed equal treatment with able bodied Nigerians. However the search for this Decree proved abortive as the Decree was not listed in the current laws of the Federation of Nigeria

In addition to the societal discrimination that disabled persons encounter, access to public facilities still calls for concern. Most public buildings in Nigeria are not designed and built for ease of access of persons with disabilities for further reading . The UN Convention on Rights of disabled persons makes provision for accessibility to buildings, roads, transportation and other indoor and outdoor facilities, including schools, housing and medical facilities and workplaces. The Convention establishes global benchmark for disabled people’s rights in all spheres of life.

It is recommended that Laws be enacted to protect disabled persons, expressly stipulating their rights which accords them equal treatment with other citizens irrespective of the nature of disability. Furthermore, the UN Convention on Rights of persons with Disabilities should be ratified and domesticated in Nigeria.Download Full Material-N5000

AN APPRAISAL OF OFFENCES AND PENALTIES UNDER THE NIGERIA INCOME TAX LAWS

AN APPRAISAL OF OFFENCES AND PENALTIES UNDER THE NIGERIA INCOME TAX LAWS

ABSTRACT

It is a well known historical fact that all over the world people regard tax payment as something detestable and a form of punishment especially when it has t do with them parting with their hard earned money. From time immemorial tax masters who are seen having no concern for the welfare at the society forced people to pay taxes. It is because of this hostile regard of taxation that today, tax payers have devised more legitimate means to perpetrate tax offences as it relates to tax payment. The cardinal objective of this research work is to assess the tax offences and penalties in the Nigerian Income Tax Laws ad critically analyze the implementation of these penalties on the tax offences, the efficiency of tax administrative machinery in dealing with such offences and finally to make a survey into other possible ways which may most likely present appreciable improvement of the Nigerian Tax system. The short coming involved in the collection of tax in Nigeria include staffing, inadequate communication system, lack of coordination between government departments, problems of identification of tax payer place of residence, the way tax collected us being spent, lack of coordination from tax payer. The various observations were made. Having considered some of the main set back in our tax system there is need to advance certain recommendations which may bring about some improvement in the system.

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APPLICATION OF SOME EQUITABLE MAXIMS IN NIGERIA

APPLICATION OF SOME EQUITABLE MAXIMS IN NIGERIA

Abstract:

One of the objectives of law is to achieve or ensure social justice in the society, but law may not necessarily achieve this in every case. Jegede has attributed this inability of law to do justice in every case to the fact that “every case present different problems and law being of rules applicable to certain definate and factual situations, makes no provision for unforeseen cases, nor does it permit any variation in peculiar individual circumstances”1. Developed systems of law have often been assisted by judicial discretion to do justice in particular cases where a strict application of rules of law cause hardship. In England this was what gave rise to the evolution of the principles of equity by the chancery Courts to mitigate the harshness of the common law. The pre-occupation of equity in its formative period was by the chancellors who developed the principles.of equity by their ideas of concerned themselves with working out the details of what has now become English and Nigerian principles of equity. Therefore right from the formative period the principles of equity vary like the chancellor’s foot. 1: Jegede (1981) Principles of Equity, Ethiope Publishing Corporation, Ring Road Benin City. Page 9. The exercise of equitable jurisdiction by the Courts of Chanoery was based on certain general principles. These principles have been embodied into what is know as Maxims of equity. They do not cover the whole ground of equity and each should not be considered in isolation from others, but as an integral part of the whole. They are principally twelve equitable Maxims applicable in Nigeria. But for the purpose of this research work, the application of the following first four below will be discussed in detail, these are: (1) Equity Will not suffer a Wrong to be Without a remedy. (2) Equity Acts in Personam. (3) He Who Comes to Equity Must Come with Clean Hands. (A) Delay defeats Equity or Equity Aids the Vigilant and Not the indolent. The rest of the Maxims are: (5) Equity follows the law. (6) He Who Seeks Equity Must do equity. (7) Equality is equity. (8) Equity looks to the intent rather than to the form. (9) Equity looks on that as done which ought to be done. (10) Equity imputes an intention to fulfil an obligation. (11) Where there is equal equity, the law shall prevail. (12) Where the equities are equal, the first in time shall prevail. Kodilinye has rightly submitted that “they should not be regarded as rigid formulae for the application of equitable rules, but rather as a collection of general principles which can be moulded or adopted to suit the circumstances of the individual case2. Organisational Structure This thesis is divided into Five Chapters. Chapter 1 which is the introductory Chapter briefly examines the various objectives of application of law in the society. This leads to the definition, origin and nature of equitable principles evolved by the chancery Court in England and its inter-relationship with the common law which incorporates the equitable Maxim “Equity will not suffer a wrong to be without a remedy”. These discussions will form the solid foundation for an examination of the historical background of reception of the principles of equity into the Nigerian legal system. The concluding aspect of the Chapter discusses relationship between equity and the repugnancy doctrine as perceived and applied by the Nigerian Courts. Chapter 2 makes an analysis of the Maxim “Equity Acts in Personam”. By this is meant that equity has jurisdiction over the defendant personally. The Maxim has received a lot of judicial expositions from the courts. Therefore attempt will be made to analyse some of these cases in England and other common law countries with the main focus on Nigeria. 2. Kodilinye (1975) Introduction to Equity in Nigeria, London Sweet and Maxwell. Page 12. Chapter 3 is devoted to the Maxim ” He who comes to equity must come With clean hands”. By clean hands is meant that the conduct which is regarded as unclean must be related to the case at hand, as it is not a general depravity, if it is not related to the case in hand it is irrelevant. Chapter 4 discusses the Maxim “Delay defeats equity or Equity Aids the Vigilant and Not the Idolent” (Vigilantibus Non Dormentibus jura subverniant). this means that a person will not be granted an equitable remedy if he has been guilty of undue delay and the other party has altered his position to his detriment. It ends with a brief discussion of application of statutes of limitation. Chapter 5 which is the last chapter of this thesis will be entirely devoted to suggestions for reforms on the application of some equitable principles.

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