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An Overview of the Status, Duties and Responsibilities of Secretaries in Public Companies in Nigeria
0₦2,500.00Gogo Otuturu, Lecturer, Faculty of Law, Niger Delta University, Wilberforce Island, Bayelsa State, provides “An Overview of the Status, Duties and Responsibilities of Secretaries of Public Companies in Nigeria”. He draws a distinction between the secretary of a private company and the secretary of a public company in terms of the requirements for their appointment and removal from office. He notes that the secretary of a public company is not only a high-ranking officer but also the only employee in the corporate set up whose employment is protected by statute. He posits that the modern corporate practice of appointing the secretary of a public company in a dual capacity as Secretary/Legal Adviser, Secretary/Chief Accountant or Secretary/Head of Administration should lead to a rethink of the qualifications of the secretary of a public company.
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Registry Practice under the Land Registration Law of Lagos State 2015
0₦2,500.00Dr. Yusufu Dadem, Deputy Director-General, and Abigail Kahuwai, Lecturer at the Nigerian Law School, Kano Campus in their paper “Registry Practice under the Land Registration Law of Lagos State 2015” examine the Land Registration Law of Lagos State(LLRL) which repealed the Registration of Land Law of Lagos State, 2003; the Registration of Titles Law and Registration of Titles (Appeals) Rules 2003; the Lands Instruments Registration Law 2003; and the Electronic Documents Management Systems Law, 2007. Dadem & Kahuwai note that the variegated and disorganised systems of land administration made the LLRL imperative, for harmonisation of the different laws regulating registration of land and interests in the state. They analyse the provision of the law with respect to registration of interests, land register, records, and use of forms for transaction.
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Economic Termination of Employment and some Practices in Employment Relations in Nigeria
0₦2,500.00Professor Israel Worugji, Anthony Ekpoudo and John Egbe, all of the University of Calabar in their article, “Economic Termination of Employment and Some Practices in Employment Relations in Nigeria” examine some issues of economic terminations of employment and practices that are antithetical to job security and good employment relations in Nigeria. They examine the legal framework for redundancy, transfer of undertakings, lay-off and short-time work, outsourcing and casualisation. They argue that the inadequacies of the Labour Act, and its focus on manual labour makes it short of ILO standards and international best practices. They call for a new face of the law that addresses the practices that impact negatively on the right to work and security of employment, without necessarily compromising the business interest and managerial prerogative of the employer.
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Enforcement of Guarantees and Indemnities: Problems Arising
0₦2,500.00Kolawole Mayomi, Partner S.P.A. Ajibade & Co in his article, “Enforcement of Guarantees and Indemnities: Problems Arising” provides an in-depth analysis of the law relating to guarantees and indemnities. He notes that while the law relating to guarantee and indemnity contracts in Nigeria is case driven, the courts have conflated the principles undergirding them. The consequences being opening up a guarantor to unconditional liability or imposing onerous obligation on the creditor holding an indemnity contract. He examines how risks are covered, the difference between guarantee and indemnity contracts, and grounds for resisting enforcement of each.
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The Gravitas Review of Business & Property Law Vol.8 No.2 – Print
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.8 No.2, there are well researched articles on:
- Commercial Law & Practice
- Corporate Law & Practice
- Maritime Law
- Arbitration
- Economic Crimes & Sanction
- Trust Law
- Environmental Law
- Consumer Protection Law
- Taxation
- Case Review
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The Gravitas Review of Business & Property Law Vol.8 No.2 – E-Book
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.8 No.2, there are well researched articles on:
- Commercial Law & Practice
- Corporate Law & Practice
- Maritime Law
- Arbitration
- Economic Crimes & Sanction
- Trust Law
- Environmental Law
- Consumer Protection Law
- Taxation
- Case Review
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The Gravitas Review of Business & Property Law Vol.8 No.2
0₦5,000.00In this issue of The Gravitas Review of Business & Property Law Vol.8 No.2, there are well researched articles on:
- Commercial Law & Practice
- Corporate Law & Practice
- Maritime Law
- Arbitration
- Economic Crimes & Sanction
- Trust Law
- Environmental Law
- Consumer Protection Law
- Taxation
- Case Review
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Conviction without a Chemist’s Report: A Review of Nkie v FRN
0₦2,500.00Dr Moses Ediru, of the Faculty of Law, Benue State University in his article “Conviction Without a Chemist’s Report: A Review of Nkie v FRN“, argues that in the trial of drug possessory cases, where the offence is one constituted by expert evidence, presentation of a Chemist’s Report is imperative. In the case under review, the appellant was charged, tried and convicted based on the outcome of a preliminary colour test conducted by the arresting NDLEA officials using the United Nations Narcotics Identification Testing kits. The suspected substance was not analysed at the NDLEA Laboratory and a Chemist’s Report issued pursuant to the analysis, in proof of the nature of the suspected substance. The article argues that the offence being one constituted by expert evidence according to the National Drug Law Enforcement Agency Act, the leaning of the Supreme Court on the appellant’s confessional statement and plea of guilty in affirming his conviction and sentence without due regard to the scientific proof of the nature of the substance possessed rendered the conviction and sentence unlawful.
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Appraising the Constitutionality and Independence of the Nigerian Tax Appeal Tribunal
0₦2,500.00Idowu Akinloye, of the Faculty of Law, Ajayi Crowther University, Oyo in “Appraising the Constitutionality and Independence of The Nigerian Tax Appeal Tribunal”, examines the jurisdictional competence of the Tax Appeal Tribunal and the constitutionality of its enabling statute, the Federal Inland Revenue Service (Establishment) Act 2007, on several grounds including the likelihood that the appointment of members by the Minister of Finance may not secure the tribunal’s independence and impartiality, ousting of the power of the court in questioning the validity of the appointment of the members offends section 4(8) of the 1999 Constitution, and adjudicating on taxation of companies offends section 251(1) of the Constitution that vests exclusive jurisdiction in such matters in the Federal High Court.
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Abuse of the Nigerian State Powers of Taxation and the Boundaries of Discretion
0₦2,500.00Dr Animashaun Oyesola, of the Department of Business & Private Law, Kwara State University, Malete in his article, “Abuse of the Nigerian State Power of Taxation and the Boundaries of Discretion”, appraises the taxing powers of the Nigerian State giving examples of how the powers have been abused and distinguishing between wrongful and innocent abuse. He examines several instances of how state officials have misused their discretion and recommends how taxing statutes may be strengthened without violating the rights of the tax payer.
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An Appraisal of the Tax Implications of Derivative Instruments in Nigeria
0₦2,500.00Oluwaseun Ojo, Associate, Hoick and Duke in his article, “An Appraisal of The Tax Implications of Derivative Instruments in Nigeria”, examines how instruments like futures, swap, options and forward contracts are used to hedge against risks and fluctuations in the financial market. He traces the use of Derivatives in Nigerian financial market and its tax treatment under the Companies Income Tax Act, the Capital Gains Tax Act and the Value Added Tax Act.
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An Appraisal of the Consumer Protection Council Act and Consumer Rights in Nigeria
0₦2,500.00Adekunbi Adeleye Lecturer, Kwara State University, Malete in his article “An Appraisal of the Consumer Protection Council Act and Consumer Rights in Nigeria”, examines the legal framework for protection of consumer rights in Nigeria with emphasis on the Consumer Protection Council Act. He appraises the state of consumer rights in Nigeria and how effective the law has been in protecting consumers against unscrupulous suppliers, unfair market practices, defective products and false marketing strategies.
