A critical appraisal of the powers of the Tax Appeal Tribunal (TAT) in the settlement of Tax disputes in Nigeria stems from the fact that taxation is fast becoming the pivot and bane of Nigeria’s Development. This research examined the legal frame work that established and clothed this tribunal with powers, functions and jurisdiction of the TAT.T... Continue Reading
Just as it is common for conflicts to arise in every human relationship, the relationship between an employer and an employee is not left out in this. The importance of collective bargaining is so enormous in order to bring about amicable settlement of trade disputes. It was discovered in this work that, countries the world over have at one time be... Continue Reading
Diplomatic immunity is one of the oldest elements of foreign relations, dating back as far as ancient Greece and Rome. Today it is a principle that has been codified into the Vienna Convention on Diplomatic Relations regulating past customs and practices of Diplomats. This convention has been influenced by three theories during different eras namel... Continue Reading
It is natural and common in human society to have between individuals a kind of dispute that may probably arise. Islamic Law had laid down and provides the procedures through which such dispute can be judicially determined. Nigerian Courts are enjoined to apply principles and Rules enunciated by Makili School of jurisprudence. Complete application ... Continue Reading
Customary international law and treaties have evolved over the centuries by the willing and active commitments of nations to subdue criminals tendencies by punishing fugitive offenders who attempt to escape from justice by seeking refuge in another nations. Extradition has been adopted to effectively prosecute fugitive offenders without offending t... Continue Reading
This dissertation entitled: „An Appraisal of the Crime of Genocide in International Law: A Case Study of Its Applicability to Some Incidences in Nigeria?, explored the crime of genocide in international law, with particular focus on some Nigerian crises. Consequently, the dissertation from a general perspective is aimed at examining the problem o... Continue Reading
This dissertation entitled “An Appraisal of the Development of Legal Foundation on the Concept of Crimes against Humanity in International Law” aimed at examining the various constitutive legal instruments on the field of crimes against humanity in international law vis-à-vis the obligation of states to take practical measures to endure respec... Continue Reading
This thesis entitled : An Appraisal of the Legal Framework of the National Emergency Management Agency (NEMA) in the Protection and Assistance of Internally Displaced Persons (IDPs) in Nigeria is aimed at examining the constitutive legal instruments guiding the National Emergency Management Agency in the protection and assistance of Internally Disp... Continue Reading
This thesis aimed at studying the roles played by the international community in the prevention and punishment of the crime of genocide under international law. In other words the research work deals with the roles of the international criminal tribunal/ courts in the prevention and punishment of the crime of genocide under international law. The j... Continue Reading
The writer was motivated to write on the subject of unionism with reference to the Nigeria Labour Congress owing to criticisms labeled by Nigeria on the role played by the congress. The writer’s desire of changing this negative perspective of the role of unionism became the motivation for the work. Trade unions are not perceived as a potent press... Continue Reading
Marriage as an institution has been for ages the image of unity despite differences in culture, religion and civilization, and to some extent, has reflected the belief that neither man nor woman is perfect or complete without the other. This institution of marriage is today under serious attack from many quarters such that any keen observer can dis... Continue Reading
Differing is inevitable among people, because of individual natural differences regarding thinking, understanding, power of assimilation, intellect, etc. Thus, differences and contradictions are a natural outcome. Incidentally people have grossly misconceived differences of opinion among the jurists either due to their ignorance or lack of understa... Continue Reading
This study critically analyzes the impact of the concept of ijbar on the practice of child marriage under Islamic law. While child marriage is widely criticized by the feminists on the basis of human rights, its practice is nevertheless defended on the basis of Islamic law and culture. This is because, ijbar is a concept related to marriage guardia... Continue Reading
The right of divorce (talaq) is vested in the husband by Islamic law to terminate a marriage that fails to achieve its objectives, in order to protect the couples from the possible evil that may result from the failure of marriage. However, in the case of this research, the finding of the writer is that this right of divorce has turned to a tool, f... Continue Reading
The Capital Gains Tax was introduced into Nigeria by the Capital Gains Tax Decree (Decree No. 44) in 1967. The decree was enacted on 19th October, 1967 but retrospectively took effect from 1st April, 1967. It came into being two years after the Capital Gains Tax Law of United Kingdom (Finance Act, 1965). The Decree (Now Capital Gains Tax Act, Cap. ... Continue Reading