AN ANALYSIS OF DOMESTIC IMPLEMENTATION OF THE KYOTO PROTOCOL ON CLIMATE CHANGE IN NIGERIA

AN ANALYSIS OF DOMESTIC IMPLEMENTATION OF THE KYOTO PROTOCOL ON CLIMATE CHANGE IN NIGERIA

Abstract:

The global nature of climate has become very well appreciated in the developing as well as developed world. For example, in its recent Summit in Gleneagles, Scotland, in the United Kingdom, the leaders of the G8 nations very significantly remarked that climate changed is happening now, that human activity is contributing to it, and that it could affect every part of the globe. In its resolutions, the G8 leaders noted thus “The Gleneagles plan of Action which we have agreed demonstrates our commitment. We will take measure to develop markets for clean energy technologies, to increase their availability in development countries, and to help vulnerable communities adapt to the impact of climate change.

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SEARCH AND SEIZURE IN NIGERIAN LAW WITH PARTICULAR REFERENCE TO THE NORTHERN STATES

SEARCH AND SEIZURE IN NIGERIAN LAW WITH PARTICULAR REFERENCE TO THE NORTHERN STATES

Abstract:

The centrepiece of this thesis is the study of the Nigerian law or. search and seizure with special reference to the Criminal Procedure code. BasicalTv, search and seizure,is a process employed to recover either from the “body of a person or from a premises, material needed for the purpose of law enforcement. Hence, the police tan make use of the process to recover criminal evidence, in the course; of their investigation or, where necessary, in order to forestall the commission of crime,. Bv employing the process of search and seizure, therefore, the police may, for example, recover a hidden weapon from the body of a suspect or retrieve stolen property from the place or premises where such property is kept. Let me hasten to state at this point that although the law in Nigeria empowers law enforcement agents to conduct search and seizure in the performance of their respective functions, this power is not absolute. The provisions of the Criminal Procedure Code and the Criminal Procedure Act relating to search and seizure provide the legal framework for the exercise of this power. As a background to my treatment of this subject, it is deemed appropriate, as a first step, to undertake a survey of the development of English common law principles on search and. seizure. This is because of the close historical connection between the common law and Nigerian law as well as the pursuasive nature of English court decisions in Nigeria. – V – This thesis is divided into six chapters. Chapter one i.-e., the introductory chapter, identifies the main probelm connected with the, exercise of the power of search and seizure which the law strives to eliminate or control. And that concerns the balancing of the private and public interests involved in search and seizure in such a way as to ensure the protection of citizens in their p r i – vacv without prejudicing the process of effective law enforcement in any way. Chapter two discusses the common law position on the subject with special reference to England and the United States, In doing so, the chapter c r i t i c a l l y examines the applicable common law principles in this area, the circumstances when search is allowed, and the limits of seizure. It may be noted here that, subject to some exceptions. ,the orthodox common law view’is that search is allowed only when (i) it is conducted with the consent of the person to be searched, or ( i i ) it follows a lawful arrest, or ( i i i ) it is conducted on the authority of a search warrant. Some of the exceptions to this common law position include (i) the frisking of suspects ( i i ) search, in emergency s i t u a t i o n s, and ( i i i ) cases of items taken in plain view. Chapter three is devoted to the study of the Nifrnrian law on search and seizure. Against the “background of the provisions of the Criminal Procedure Code and the Criminal Procedure Act, this chapter considers when search of a – vi – person or place can “be made with or without warrant, what property may “he seized, and the powe^ of retention of the seized property. It further considers the procedural requirements for the issue and execution of search warrants. Finally, as a means of securing the liberty of persons wrongfully or unlawfully detained, the chapter contains a “brief comparison “between n search warrant issued for that purpose under section 77 of the Criminal Procedure Code and the habeas corpus procedure. Chapter four focuses on the question of admissibility of evidence obtained bv illegal search nnd seizure. It “begins “by defining an “illegal” search “before proceeding to treat the admissibility aspect. Here, the Nigerian position is considered in line with other common law jurisdictions, such as, India, England and the United States. The question of what remedies are available to a victim of unlawful search and seizure is considered in chapter five. The chapter discusses “both the preventive options open to an intended victim and the remedial options available to an actual victim. For instance, while the intended victim may exercise a right of resistance or petition the courts for an injunction, an actual victim may “bring an action to recover damages for trespass, assault the courts or “battery, or petition/for restoration of the items seized. Chapter six is the concluding chapter. It highlights the shortcomings of the law in its present form and the problems associated with its application. It concluded by recommending the implementation of some specified measures with a view to attaining an overall improvement in the situation.

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THE ROLE OF THE PUBLIC COMPLAINTS COMMISSION IN PROTECTING WORKER’S RIGHTS AGAINST ADMINISTRATIVE INJUSTICE AND MALADMINISTRATION IN NIGERIA

THE ROLE OF THE PUBLIC COMPLAINTS COMMISSION IN PROTECTING WORKER’S RIGHTS AGAINST ADMINISTRATIVE INJUSTICE AND MALADMINISTRATION IN NIGERIA

Abstract:

This research project is titled “The Role of the Public Complaints Commission in Protecting Worker’s Rights against Administrative Injustice and Maladministration in Nigeria”. The research work has been prompted by the observation made on the decline in the discharge of its roles in some state offices of the Commission, despite overall achievement of organizational target. The main purpose of this research therefore was to find out what must have been responsible for the decline. To achieve this, data were collected and interview conducted. In the data collected, simple descriptive presentations in Annual reports were consulted. In the course of this research, findings revealed that limitations of the Act have made a negative impact on the performance of Commission’s staff, but that the staff encounters problems while carrying out their respective jobs. Responses also revealed that the Commission needs to continually conduct training programmes especially on investigation, as that will boost staff performance. Finally, the argument in this work is that, although the PCC has recorded some achievements regarding the discharge of its mandate from the time of its inception to date, it might not be rated high on its score board. In this regard, (the researcher/study) have made recommendations that will have far reaching significance and they are sure to make the commission more focused, more robust and more dynamic, if they are judiciously implemented.

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ASSESSMENT OF PETROLEUM PROFIT TAX UNDER THE NIGERIAN TAX LAWS

CHAPTER ONE


1.0 GENERAL INTRODUCTION

Petroleum Profit Tax Act provides that: Assessment of tax shall be made in such form and in such manner as the Board shall authorize… But neither the Petroleum Profit Tax Act nor any other tax law in Nigeria made any provision for the definition of the term “tax” or the phrase “assessment of tax” or “the assessment of petroleum profit tax”. In an Australian case of Mathews v. Chicory Marketing Board. a tax has been defined as “a compulsory exaction of money by a public authority for public purposes, or taxation is raising money for the purpose of government by means of contributions from individual persons.”In addition, Mr. Justice Roberts, in an American case of United State v. Butler, defined tax as follows: A tax in general understanding of the term and as used in constitution, signifies an exaction for the support of government.”Accordingly, tax is not an optional payment or voluntary donation to the government. It is rather, a kind of an enforced contribution exacted in accordance with the legislative authority. Therefore tax, in modern period takes the forms of pecuniary burden laid upon individuals or property to support government. It is normally imposed by statute.

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