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.

INTRODUCTION

The scope of Intellectual Property (IP) is very wide. The field encompasses such legal concepts as trademarks, patents, design as well as copyright. Other legal concepts treated as species of IP are trade secrets, confidential information, utility model and geographical indications. All these deal in one way or the other with the protection of the fruits of man’s creative efforts. It might be a poem that you write, the name your hairdresser thinks up to sell his or her service or a mother’s invention for a non spill cup for babies¹.

The man who thinks up a distinctive and original name, device or get-up to market his goods in order to make the goods easily recognizable or even more attractive to the average purchaser and had over a period of time procured through the quality of his goods substantial goodwill for the name, device or get-up deserves some protection for such name²Download Full Material-N5000

AN APPRAISAL OF THE REQUIREMENTS OF PROOF IN THE HEARING AND DETERMINATION OF ELECTION PETITION IN NIGERIA

Abstract:

Election petition is the only viable and recognized alternative open to any person or party dissatisfied with the conduct of an election under our laws to ventilate his or her grievance(s). Over the years litigants/petitioners have continued to patronize the election petition tribunals/courts with minimal or no success as most of the petitions ended up being thrown out for noncompliance with the applicable electoral legislation or want of proof. What provoked this research was the need for an appraisal of the requirement of proof in the hearing and determination of election petition with a view to unearthing why it is a near impossibility to prove election petition anchored on some grounds. This research adopts a doctrinal method. Relevant legislations, textbook, literature and particularly case laws are explored for a good understanding of the requirements of proof under the Electoral Act, 2010 as amended. Although there is an attempt by the Electoral Act 2010 as amended to address the issue of time frame for hearing and determination of petition, it failed to address the age long agitation of technicalities in the dispensation of electoral justice. The requirements that noncompliance must not only be substantial but must substantially affect the result of the election and sundry other requirements of proof appear to be a clog in the proof of election petition. It is advocated that electoral umpire and judges should uphold substantial justice over and above technicalities. The requirement of proof of noncompliance should be made optional and a mid-course approach should be adopted in proof of corrupt practices instead of proof beyond reasonable doubt as currently practiced. The thesis contains more revelations and startling recommendations