Category: Law

A real estate company, Grant Properties Limited, has urged the Economic and Financial Crimes Commission (EFCC) to determine how much it owes the Asset Management Corporation of Nigeria (AMCON).

The firm, in a petition by its Managing Director/Chief Executive Officer (CEO) Dr Olawunmi Olajide-Awosedo to EFCC Chairman Abdulrasheed Bawa, said it had repaid its N8.5billion debt to AMCON.

The company said AMCON, in a January 27, 2015 letter, stated that the balance of its debt was N6.5billion.

Grant Properties said after AMCON took over its properties and homes, the agency informed the company that its debt was N8.5 billion, including all recovery expenses.

“Shortly after this, they said the debt would be increased to N22 billion ‘based on your posture’. On  October 2, 2018, they wrote that the debt was N23 billion.

“On  August 21, 2019, they wrote that the debt was now N17.6 billion (based on a debt of N12.966 billion from a judgment, and N4.68 billion being claimed in a suit before the Federal High Court).”

Grant Properties believes it was “mathematically impossible for the debt to have grown to N22 billion, N23 billion or N17.6 billion.”

The firm added: “We also hold that even if the debt due was N17 billion as claimed in their most recent demand (on August 21, 2015), then we have paid it in full, with a significant excess of our assets in the hands of AMCON.”

Urging the EFCC to intervene, the firms claimed that assets taken from it and sold by AMCON were worth over N50 billion, “which is more than adequate to settle the debt…”

AMCON spokesman Jude Nwauzor said the matter was in court.

“This is a protracted court case. It is improper to comment on cases that are in court.

“Meanwhile, it is not in the place of the EFCC to determine how much an obligor is indebted to AMCON,” he said.

 

The Attorneys-General and Commissioners for Justice of the 36 states have elected their counterpart ìn Lagos, Mr. Moyosore Onigbanjo (SAN), as the interim chairman of the executive committee.

Onigbanjo was elected during the Forum’s inaugural meeting recently held on Monday at Abuja.

The forum also elected the Attorney General of Nasarawa State, Dr. Karim Kana as interim secretary amongst others.

The executive committee will run the affairs of the forum, arrange meetings, issue statements on behalf of all the 36 AGs, take positions on legal issues, advice the Attorney General of the Federation (AGF) and take legal action or review legal actions taken on behalf of all the States.

Part of the executive committee mandate includes the pursuit of true federalism, adherence to the constitution, rule of law, independence of the judiciary as well as liaison with the AGF on behalf of the states on legal issues.

Speakers at the maiden event includes the  Governor of Plateau State who delivered the welcome address whilst a former Attorney General of the Federation, Kanu Agabi (SAN) delivered the keynote address.

The next meeting of the Attorneys-General of the 36 States of the Federation will hold in the second quarter of 2022.

The Arewa Young Lawyers’ Forum (AYLF) has said there will be a debate competition at its maiden summit on March 31 and April 1 in the Federal Capital Territory (FCT), Abuja.

AYLF chairman, Olayinka Jimoh told The Nation that the debate is open to participants between 0-7 years post-call, adding that “Interested applicants should send in their essays of between 800 and 1000 words on the topic ‘Pupilage in law: should it be mandatory?’ on or before the March 25, 2022 to arewaylfsummit@gmail.com.

Jimoh said the best five essays would be selected to compete against each other at the debate finals.

“There would be prizes for only 1st, 2nd, and 3rd place winners”, he added.

He explained that the two-day event will feature, among others, an election to usher in new national officers.

Jimoh, who was elected as pioneer chairman in 2018, said having ended their tenure, he and his executive committee would hand over to new leaders.

The Council of Legal Education (CLE) has appointed Mr. Chinonso Mmuozoba as the Deputy Director-General (DDG) of the Nigerian  Law School campus at Port Harcourt, Rivers State.

Mmuozoba, a renowned author, teacher and former Director of Academics at Bwari campus of the institution, will thus head the newly created campus.

The Port-Harcourt campus is named after the late Dr. Nabo Graham Douglas, SAN.

Mmuozoba’s appointment followed the council’s recent meeting presided over by Chief Emeka Ngige, SAN.

The meeting unanimously approved the recommendation of the Prof. Isa Chiroma-led management.

The multi-billion naira campus at Port Harcourt with state of the art facilities is being constructed by the Rivers State Government with the commissioning date projected for June this year.

If commissioned at the projected date, about 1,500 Bar Part II students for the 2022/2023 academic session would be posted to the campus.

Mmuozoba, Bar-man par excellence, was called to the Nigerian Bar in 1995.

He joined the Nigeria Law School in 2001 and has held the positions of Director and Head of Academics, Augustine Nnamani Campus, Enugu; Head, Department of Civil Litigation, Professional Ethics & Legal Skills, Corporate Law Practice respectively.

He was a member, Continuing Legal Education Committee, Nigerian Bar Association (NBA), Awka Branch.

The Nigerian Bar Association (NBA) has begun collating the details of lawyers in the Diaspora.

This followed the recent approval of the amendment of the NBA constitution which establishes Lawyers in Diaspora Forum.

The forum will serve as a platform to connect all lawyers qualified to practise law in Nigeria but resident abroad.

NBA National Publicity Secretary, Dr. Rapulu Nduka, stated this in a notice seen by The Nation.

The notice reads in part, “Recall that one of the innovations in the recently amended NBA Constitution 2021, is the establishment of a Lawyers in Diaspora Forum (LDF).

“The forum is to serve as a platform to connect and provide a voice for all persons qualified to practise law in Nigeria, but resident outside Nigeria.

“This forum will also serve as a structured platform through which all lawyers in the Diaspora may contribute their quota – individually and collectively – to the development of the Nigerian Bar, the Nigerian legal system, and the practice of law in Nigeria.”

According to Nduka, eligibility for joining the forum includes qualification to practise law in Nigeria and membership of an NBA Branch, among others.

The notice added: “To join this forum, a prospective member must (i) be qualified to practise law in Nigeria; (ii) belong to a branch of the NBA; (iii) have paid his/her Bar Practice Fees; and (iv) be resident outside Nigeria. Anyone who meets these requirements is urged to kindly complete the attached form – https://forms.gle/FduB6ACviQCRcYz76

“Kindly note that the personal data provided while completing this form will be used strictly by the NBA to maintain a central register for NBA lawyers in the diaspora and for communicating directly with its members on matters relating to the NBA generally, or to the forum specifically.”

The Nigerian Bar Association Section on Business Law (NBA-SBL), the Nigerian Exchange Limited (NGX) and the Institute of Directors, Nigeria (IoD) will launch the Corporate Governance Triangle on March 22.

It is an initiative designed to foster good corporate governance in Nigeria for members of the business law community, directors and managers of businesses, shareholders and other corporate stakeholders.

The launch will see the signing of the Corporate Governance Triangle MOU by the NGX, IoD and NBA-SBL, led by its Corporate Governance and Compliance Committee which initiated the Triangle.

“As key stakeholders in the corporate world, the CCGC, Nigerian Exchange Ltd, and IoD are in a position to influence their members, share best practices and develop frameworks that will enhance corporate governance in Nigeria,” Ayuli Jemide, Chairman, NBA-SBL, and Ayotola Jagun, Chair, Corporate Governance and Compliance Committee of the NBA-SBL, said in a note to stakeholders.

An agenda for the launch released by the organisers said there will be an unveiling of the Corporate Governance Triangle by the NGX CEO, IoD President, NBA-SBL Chairman, and all past NBASBL Chairs present.

The NGX Group, which operates critical capital markets infrastructure, is in this collaboration in furtherance of its commitment to the highest governance standards.

IoD Nigeria has been at the forefront of promoting good governance practices in Nigerian companies and the public sector.

The NBA-SBL Corporate Governance and Compliance Committee was set up to champion, increase awareness of and enhance corporate governance and compliance best practices across all industries in Nigeria.

Established in 2021, the Corporate Governance and Compliance Committee of the NBA-SBL seeks to harness the expertise, research and comparative knowledge flowing from other jurisdictions with a view to developing, expanding and reforming existing frontiers in the Nigerian corporate governance and compliance sphere.

The establishment of the Corporate Governance Triangle is in line with its role of advancing the corporate governance agenda.

The Chief Executive Officer (CEO) of the NGX Limited and President of IoD Nigeria will deliver the keynote addresses at the launch, while Oscar N. Onyema, the Group CEO of Nigerian Exchange Group Plc, George Etomi, Partner, George Etomi & Partners, and others will give the goodwill messages.

Other speakers include Amb. Shuaibu Adamu Ahmed, CEO/Executive Secretary, Financial Reporting Council of Nigeria, who will speak on “Corporate Governance in Nigeria: Road Map for the Future”; NBA-SBL Chair Jemide will give the “History and Background of Corporate Governance Triangle”, while Ayotola Jagun, Chair, NBA-SBL Corporate Governance and Compliance Committee, will speak on “Aims & Objectives of The Corporate Governance Triangle”.

A FEDERAL High Court in Lagos Monday upheld an appeal by the Federal Inland Revenue Service (FIRS) on the alleged N54,263,899.50 tax liability of a firm, Ess-Ay Holdings Limited.

Justice Daniel Osiagor set aside the judgment of the Tax Appeal Tribunal delivered on September 10, 2020, which was in the firm’s favour.

The judge upheld Ess-Ay Holdings Limited’s tax liability of N54,263,899.50 for the 2014-2016 accounting year as set out in the Value Added Tax (VAT) Re-assessment Notice dated July 9, 2019, for Commercial Leases as different from residential buildings.

The FIRS filed the appeal, marked NO: FHC/L/11A/2020 against the judgment of the Tax Appeal Tribunal, Lagos Zone in Suit no: TAT/LZ/VAT/029/2019, between it and Ess-Ay delivered on September 10, 2020, by O.M. Lassise Phillips (Chairman).

Justice Osiagor held: “In the final analysis, the Appeal is meritorious and is allowed.

“The Judgement of the Tax Appeal Tribunal delivered on the 10th day of September 2020 is hereby set aside.

“The Respondent’s tax liability for 2014-2016 accounting year as set out in the VAT Re-assessment Notice dated July 9, 2019 for Commercial Leases as different from residential buildings is hereby upheld.”

The firm had appealed before the Tax Appeal Tribunal, Lagos Zone against the FIRS’ decision in respect of its alleged tax liability for the 2014-2016 accounting years as set out in the firm’s VAT Re-assessment Notice dated July 9, 2019.

It argued, among others, that the VAT assessment of N54,263,899.50 on rental income it earned in the period 2014 to 2016 unlawfully subjected its rental income to VAT contrary to the provisions of the VAT Act, 2004.

It contended further that the FIRS erred in law when it issued a Notice of Refusal to Amend VAT Additional Assessments dated 22 July 2019 (NORA) where it stated that “income from commercial rent is VAT-able income and the one from residential has administrative exemption”.

It added that the Information Circular No. 9701 issued by the FIRS dated 1st January 1997 and captioned “Detailed list of Items Exempted from Value Added Tax and upon which FIRS based its decision to impose VAT on the firm’s rental incomes “is ultra vires,nulll and void to the extent that it purported to subject commercial rents to VAT.”

The Tribunal in a September 10, 2020 judgment upheld the firm’s appeal.

Dissatisfied, the FIRS appealed the Tribunal’s judgment at Federal High Court. The FIRS, in its Notice of Appeal filed on November 13, 20,20 argued that the Tribunal erred in law when it failed to recognise Rent from Developed Land as consumable commodity chargeable to Value Added Tax (VAT), holding that such transactions are outside the scope of VAT.

It further contended that the Tribunal misdirected itself when it upheld the Appellant’s Appeal setting aside the VAT Re-Assessment Notice dated July 9, 2019, as well as the interest and penalties accrued.

It sought three reliefs, including an order allowing this Appeal, an Order setting aside the Tribunal’s judgment and an order upholding the respondent’s tax liability for the 2014-2016 accounting years as set out in th2 VAT Re-Assessment Notice dated July 9, 2019.

 

 

A businesswoman, Uche Ukpaka has claimed that the Federal Government is unlawfully using the Police Special Fraud Unit, (SFU) to detain her husband, Mr. Ignatus Ukpaka over a civil dispute pertaining to a land in Banana Island.

She alleged that the police continued to bother her husband ìn spite of three high court judgments striking out and discharging him of charges brought against him by the SFU, and also declaring him as  owner of the land.

Speaking to journalists in Lagos Mrs. Ukpaka alleged that the police on March 8, 2022 re-arrested her husband – who she said is suffering an underlying ailment – under the guise of executing a warrant of arrest for an alleged criminal charge largely over the ownership of same land.

She said this would be the third time the charge would be brought before the Federal High Court, Lagos.

Accordingto her, the government brought the charge over the land before the Federal High Court in 2014 against her husband, adding that the court declared the charge illegal, unconstitutional and discharged him.

She further stated that the Police  in 2018 brought another charge over the same land against her husband and the court in 2019 dismissed the charge declaring it unconstitutional and unlawful and also discharged her husband.

Ukpaka said that to settle the issue of the ownership of the land, her husband filed a suit at the Lagos High Court. According to her, after five years of litigation between the parties, the Lagos High Court presided over by Justice Taofikat Oyekan-Abdullai in a judgment delivered in September, 2020 declared her husband and his company, owners of the same land.

She said the court ordered the government to facilitate their perfection of title documents of the land.

She alleged that in breach of the rule of law, the respondents refused to abide by the judgment as well as the two earlier judgments of the Federal High Court but have now brought a new criminal charge for the third time on the same land before the Federal High Court.

She said: “In further breach of the rights of my husband without serving him any notice of the new criminal charge, policemen from the SFU stormed my husband’s office on March 8, 2022, forcibly took him away, detained him in their cell and forcibly brought him to court on March 9, 2022 under a warrant of arrest that stated that he didn’t come to court on November 26, 2021 when the court didn’t even sit.

“On that March 9, 2022 when he was brought to court, the court also did not sit but the police refused to let my husband go and are still detaining him in their cell.

“It is really surprising what an ordinary Nigerian citizen is going through for owning a land which agents of the Federal Government are interested in.”

Over the years, the debate has been on the justiciability of Chapter Two of the Constitution. But lawyers, judges and other stakeholders, at a Town Hall Meeting of the Nigerian Bar Association Section on Public Interest and Development Law (NBA-SPIDEL) held last week agreed that it was high time the debate on socio-economic rights was shifted to enforcement, ADEBISI ONANUGA reports

Lawyers, judges and other stakeholders in the justice sector gathered in Lagos last week to develop measures for enforcement of fundamental rights as enshrined in Chapter two of the constitution. The chapter, titled: ‘Fundamental Objectives and Directive Principles of State Policy, is supposedly unenforceable.

But activist-lawyer Femi Falana (SAN) holds a contrary view. He believes socio-economic rights can be enforced, notwithstanding the limitations of Chapter two of the Constitution. This, he argued, is possible by also relying on the African Charter on Human and Peoples Rights (Ratification and Enforcement) Act, Cap A9, Laws of the Federation of Nigeria, 2004.

He said it is high time the debate on socio-economic rights shifted from desirability to enforcement.

Falana stated this in the lead paper delivered at a hybrid Town Hall Meeting of the Nigerian Bar Association Section on Public Interest and Development Law (NBA-SPIDEL) held last  Monday at Lagos Marriot Hotel, Joel Ogunnaike Street, GRA, Ikeja. The theme was: “Justiciability of Chapter Two of 1999 Constitution: Pragmatic Measures for Government’s Accountability”.

 

How to enforce socio-economic rights

He noted that in spite of several court decisions, lawyers are penalised for filing public interest litigations.

He also disagreed with the notion that socio-economic rights are not enforceable in the courts, insisting that lawyers are armed with the vital skills and tools to enforce fundamental rights of the Nigerian people.

To buttress his position, he provided accounts of judicial decisions and laws enacted by the National Assembly for the promotion of the socio-economic rights.

“The Nigerian courts should borrow from the reasoning of Yakoob, J., in Government of the Republic of South Africa v. Grootboom, where he held that: Socio-economic rights must all be read together in the setting of the Constitution as a whole. The state is obliged to take positive action to meet the needs of those living in extreme conditions of poverty, homelessness or intolerable housing. Their interconnectedness needs to be taken into account in interpreting the socio economic rights, and, in particular, in determining whether the state has met its obligations in terms of them.”

Falana said it is no longer sufficient to campaign for the justiciability of the provisions of chapter 2 of the constitution in view of the fact that  Government has disregarded many cases in which the socio-economic rights of citizens have been upheld. He said the campaign must move to enforcement of the rights.

The activist lawyer berated government for disregarding over 150 judgments bordering on socio-economic rights in defiance of the rule of law.

 

‘Sanction AGs for disobedience to court orders’

Falana urged the Nigerian Bar Association (NBA) and the human rights community to wage a serious campaign against disobedience of court orders.

“As far as I am concerned, the  Attorney-General who disobeys a court order should be penalised by the Legal Practitioners Disciplinary Committee. Judges should invoke the powers of contempt to deal with officials who treat court orders with disdain.”

Others who aligned with the views of Falana included Justice of the Supreme Court, Justice Helen Ogunwumiju, the Executive Secretary, Nigerian Human Rights Commission, Anthony Ojukwu (SAN).

 

Why Chapter Two must be elevated

According to Justice Ogunwumiju  who chaired the town hall meeting, noted that chapter two of the constitution stated that the socio-economic rights are justiciable while chapter 16 (6) said they are not.

“The society expects that the three arms of government not to shy away from these laws. The society’s expectation is that the three arms of government, the executive, legislative and judiciary should elevate the law from mere obligation to mandatory rights for Nigerian society. These rights affect all of us. These obligations expected must be supported by all and made justiciable”, she emphasised.

Ojukwu, the NHRC scribe, also advocated for the justiciability of Chapter 2 of the 1999 Constitution in order to ensure a responsible government for the country.

“The pragmatic way to go is to make sure that our elected representatives, our elected executives are made to abide by their oath of office, abide by the constitution, because the constitution says that every organ of government, everybody is supposed to apply Chapter 2 of the 1999 Constitution in governance, and that is the so-called dividend of democracy.

“So, if people don’t realise the dividends from Chapter 2, they have no take away, there is nothing there for them. And of course if there are judgments and people don’t reap the fruit of these judgments, it makes nonsense of Chapter 2.

“What we have to do is to start holding our elected representatives responsible. If a judgment is given and there is any official of government who has the duty to implement that and he doesn’t do that, we have the duty to sue that person and you know that it is not only under the Constitution that you can sue for Chapter 2.

“The trends of the cause is that if you sue under the African Charter on Human and Peoples’ Rights, these economic rights are justiciable, so by the time you get a judgment on African Charter on Human and Peoples’ Rights and there is an official who has a duty to make sure that that judgment is still effective and it is not done, our lawyers and our courts should be proactive to take it against that office, by suing that office either for contempt of court or enforcement of those rights.

“I think if we can adopt some of these proactive ways, there will be a change. What  is happening now is that we keep begging for our rights to be enforced, we keep begging for these judgments to be enforced but I think we should change the pattern going forward and I believe we will get some results.”

 

‘Black book for recalcitrant AGs’

The Chief Judge of Abia State, Justice Onuoha Ogwe, a discussant rose in support of the judiciary which he insisted have not exhibited any timidity in delivering judgment in favour of socio-economic rights.

To ensure enforcement of socio-economic rights, Justice Ogwe counseled the NBA to open a “black book” for every Attorney General who is part of disobedience to court orders,

The judge who told the story of a local government committed to prison for disobeying court orders, also stressed the need to put pressure on the executive to obey court orders.

Social crirtic, Prof Pat Utomi aligned with Justice Ogwe that if AGs who misbehave are sanctioned, it would go along way in enforcing the justiciability of Chapter two of the constitution in favour of Nigerians.

Chairman, House of  Representatives Committee on Judiciary, Oniofiok Luke, said the House has not shirked in its responsibility in ensuring the enforcement of Chapter two of the constitution.

 

NBA’s task for lawyers in National Assembly

NBA President, Olumide Akpata also said that the association will ensure that its members in the National Assembly understand how and what they should be voting for at the plenary sessions and listed them to include passage of local government, judiciary and States House Assembly, total autonomy from both Federal and State governments’ interference.

 

Time for enforcement is now

Chairman of NBA-SPIDEL, Monday Ubani in a welcome address said that its  time to enforce the fundamental objectives and directive principles of state policy in Nigeria.

 

 

According to Ubani, “the continuous non-enforceability of fundamental objectives and directive principles of state policy in the constitutions in Nigeria render them more of decorative declarations, incapable of advancing the aims of good governance and sustainable development—a social contract between the government and the citizens..

He said the very essence of government which is the provision of security and welfare for the people. The 1999 Constitution under Chapter 2 with the heading “Fundamental Objectives and Directive Principles of State Policy” made elaborate provision for those things that make life worth living, education, health, employment, security and  welfare of the citizens. These no doubt should be the focus and form the fulcrum for every government.

He, however, regretted while the socio-economic rights provided in the constitution appear on the face value, the same constitution divest the courts of its enforcement.