• A Tax System of Many Colours that Our Country has Made for Us

    A Tax System of Many Colours that Our Country has Made for Us

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    Professor Taofeeq Abdulrazaq, Tax Partner, Nolands Nigeria Professional Services, waxes lyrical in “A Tax System of Many Colours that Our Country Made for Us”. He examines the legal status and validity of the Voluntary Assets and Income Declaration Scheme (VAIDS) and extra-statutory concessions, generally. He explores other judicial remedies available to a tax payer in light of the non-composition of the Tax Appeal Tribunals, and concludes that “conclusions are meaningless in a state of flux”.

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  • A Critical Examination of Forensic Evidence in the Trial of Drug Offences in Nigeria

    A Critical Examination of Forensic Evidence in the Trial of Drug Offences in Nigeria

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    Dr. Moses Ediru of the Benue State University, Makurdi, in his article, “A Critical Examination of Forensic Evidence in the Trial of Drug Offences in Nigeria”, unravels the nature , mode of procurement, and conditions for admissibility of circumstantial evidence required for conviction in a drug case. He considers salient evidential issues that should engage the attention of counsel in trial of drug offences including the role of the analyst as an expert, the laboratory as an institution, the techniques used in analysis, the report of the laboratory analysis, and persons qualified to testify on the Report.

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  • An Evaluation of the Application of Private Law to Recovery of Bribes in Nigeria

    An Evaluation of the Application of Private Law to Recovery of Bribes in Nigeria

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    John Omughele, Legal Practitioner and researcher, in his article, “An Evaluation of the Application of Private Law to Recovery of Bribes in Nigeria”, notes that the usual approach to the problem of bribery is to employ public law, through criminal law, against bribe-takers. He highlights the limitations of this approach and argues that as in the United Kingdom, Nigeria can also employ private law to recover bribes and accretions to bribes from bribe-takers, using the concept of fiduciaries as a unifying basis for both public and private sector bribery cases, as well as imposition of constructive trusts.

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  • Lis Pendens and Insecurity of Title to Land in Nigeria: A Call for Legislative Intervention

    Lis Pendens and Insecurity of Title to Land in Nigeria: A Call for Legislative Intervention

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    Is a sale transaction pendente lite void or voidable? Gbenga Ojo, Lecturer, Lagos State University, and Kanyinsola Ojo, Partner, Gbenga Ojo & Co, in their engaging article, Lis Pendens and Insecurity of Title to Land in Nigeria: A Call for Legislative Intervention”, review Supreme Court decisions on the nature of title transferred during litigation. They argue that the legal immunity given to a bona fide purchaser for value without notice, and the indefeasibility of title conferred on a purchaser under the (repealed) Registration of Title Law (now replaced by the Land Registration Law of Lagos State, 2015) will not avail a purchaser pendente lite. They call for compulsory registration of pending litigations on land, as done in some other jurisdictions, to serve as notice to prospective buyers, and reduce insecurity of title.

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  • Copyright Choice of Law and Jurisdiction in the Digital Age

    Copyright Choice of Law and Jurisdiction in the Digital Age

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    David Ike of the Imo State University in his article, “Copyright: Choice of Law and Jurisdiction in The Digital Age”, argues that the internet is a legal and jurisdictional “no-man’s land”. He reviews international conventions and treaties on copyright disputes, and concludes that the existing legal framework for deciding jurisdiction and choice of law rules (domestic laws and international instruments on copyright, and private international law rules), are ill-fitted to respond to the needs of copyright infringement on the internet.

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  • Dispute Resolution in the Nigerian Capital Market: An Examination of the Role of the Administration Proceedings Committee

    Dispute Resolution in the Nigerian Capital Market: An Examination of the Role of the Administration Proceedings Committee

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    Professor Augustine Agom, Head of Department, Commercial Law Ahmadu Bello University, Zaria in his article, “Dispute Resolution in the Nigerian Capital Market: An Examination of the Role of the Administrative Proceedings Committee”, considers the role of the Administrative Proceedings Committee in the resolution of disputes, its creation, constitution, and procedure. He tackles the criticisms against the Committee especially the allegations of determination of issues with elements of crime, and of violation of fair hearing by the Committee due to the all-pervading influence of the Securities and Exchange Commission.

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  • An Examination of the Right of Hot Pursuit and the Nigerian Maritime Zones

    An Examination of the Right of Hot Pursuit and the Nigerian Maritime Zones

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    Chibueze Muobuikwu, Associate, Marine Partners, conducts “An Examination of the Right of Hot Pursuit and the Nigerian Maritime Zones”. He explains that the customary international law right of hot pursuit, allows a coastal state to pursue, up to the high seas, arrest and/or escort a foreign vessel that violates its laws and regulations while in its coastal zones. He notes that the right of hot pursuit has been codified by the Geneva Convention on the High Seas 1958, and adopted by the United Nations Law of the Sea Convention 1982. Chibueze examines the right of hot pursuit, the rationale, the conditions for its exercise, and the drawbacks, and the extent of its application in the protection of Nigerian maritime zones.

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  • True in Rem and Quasi in Rem Claims: Does Order 5 Rule 1 of the Nigerian Admiralty Jurisdiction Procedure Rules 2011, Apply to Both

    True in Rem and Quasi in Rem Claims: Does Order 5 Rule 1 of the Nigerian Admiralty Jurisdiction Procedure Rules 2011, Apply to Both

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    Dr. Chukwuechefu Ukattah, Senior Associate, Olaniwun Ajayi LP, in his article, “True In Rem and Quasi In Rem Claims: Does Order 5 Rule 1 of the Nigerian Admiralty Jurisdiction Procedure Rules, 2011, Apply to Both?”, notes that an in rem action could either be ‘true in rem’ or ‘quasi in rem’. He argues that Nigerian courts and counsel, have however failed to appreciate the distinction between the two types of in rem action, with a resultant impact on practice and procedure. Against the background of the confusion, he reviews the provision of the Admiralty Jurisdiction Act, the Admiralty Jurisdiction Procedure Rules, and decided cases, with respect to parties, claims and service of processes in true in rem and quasi in rem actions.

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  • Section 20 of the Admiralty Jurisdiction Act 1991 - Limited Interdiction or Tempering the Doctrine of Pacta Sunt Servanda

    Section 20 of the Admiralty Jurisdiction Act 1991 – Limited Interdiction or Tempering the Doctrine of Pacta Sunt Servanda

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    Olabode Olanipekun, Managing Partner, Wole Olanipekun & Co, in his article, “Section 20 of the Admiralty Jurisdiction Act 1991 – Limited Interdiction or tempering the Doctrine of Pacta Sunt Servanda“, benchmarks the provision of section 20 of the Admiralty Jurisdiction Act, 1991, which invalidates any contractual provision that ousts the jurisdiction of Nigerian courts in the circumstances listed in the section, against the time honored and judicial sanctioned contractual principle of pacta sunt servanda, which anticipates that parties to a contract will adhere strictly to its terms in all its ramifications including the venue of the determination of any dispute that arises from the contract. He reviews the issues against the background of decided cases, noting the position in other jurisdictions, and concludes with a thought on the Hamburg Rules and dispute resolution.

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  • An Examination of Female Employee Rights under Nigerian Law

    An Examination of Female Employee Rights under Nigerian Law

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    David Eyongndi of the Department of Private and Commercial Law, Bowen University, Iwo, in his article, “An Examination of Female Employee Rights Under Nigerian Law“, examines employment rights that are peculiar to women in Nigeria. He identifies laws and regulations that discriminate against women, and recommends an improvement in the current legal regime to expand the scope of female employee rights in Nigeria in accordance with modern economic realities and international best practices.

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  • A Review of the Procedural Jurisdiction of the National Industrial Court of Nigeria on Grey Area Claims

    A Review of the Procedural Jurisdiction of the National Industrial Court of Nigeria on Grey Area Claims

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    Professor Offornze Amucheazi of Nnamdi Azikiwe University, Awka, and Partner, Amucheazi, Ozioko & Co, in his article, “A Review of the Procedural Jurisdiction of the National Industrial Court of Nigeria on Grey Area Claims”, examines the National Industrial Court’s exercise of jurisdiction over ancillary matters ‘arising from, related to or connected with’ subject matters within its core jurisdiction. He argues that despite being empowered in that regard, the NIC, from a review of several cases, appears to have restricted itself strictly to the core subject matters of its jurisdiction enumerated in the Constitution, and excluded adjudication on ancillary subject matters inextricably linked with the underlying labour and employment matters. He concludes that this cautious approach may leave aggrieved claimants without a judicial forum for their grievances, or lead to multiplicity of claims in different courts over issues arising from the same subject matter and the same set of facts.

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  • The Gravitas Review of Business & Property Law Vol.8 No.3

    The Gravitas Review of Business & Property Law Vol.8 No.3 – Print

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    In this issue of The Gravitas Review of Business & Property Law Vol.8 No.3, there are well researched articles on:

    • Commercial Law & Practice
    • Labour Law
    • Land Law
    • Corporate Law & Practice
    • Banking Law & Practice
    • Data Protection & Piracy
    • Intellectual Property
    • Economic Crimes & Sanction
    • Litigation Practice & Procedure
    • Taxation
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