Opinion - The Recolonization of the Black Man

RECOLONIZATION OF THE BLACK MAN

  The uniqueness of the black man is not only depicted in his intelligence and physicality but also in his ability to adapt and cope with difficult situations and an unpalatable economic  hardship.

   For centuries, decades and years,the black man has not only been constantly racially marginalised but also deprived of the ability to access a world of his own. Although,we believe colonization is long gone but I insist recolonisation is the Black's lot and indirectly we would continue to get robbed of our own views towards life and our ideas would only be made to look inferior. 

Presently,we are still colonized by the western world in almost all areas of our life both economically, morally,in sport and educationally.

  We live in a world where we are made to believe that the only key  to success is academic excellence without considering the capacity and interest of individuals.

No doubt it is,  but research has shown that the main aim of education  nowadays is to train pupils to work in big factories and industries and not necessarily to build individuals with the ability to think creatively, innovatively , critically independently with the ability to connect. I bet if Mark zuckerberg were to be a 'black' he wouldn't succeed that much. Because he would live his whole life  believing that ,"without education, he wouldn't succeed". So therefore, 'FACEBOOK' might only be in our dreams.

  From my little research, I learnt Chinese teens make torches and lamps,then send them to the dark continent (Africa).

Although,they are not overly better than us, but they have come to the realization that education is to be more practical oriented and rather than the policy of reading bulky pages and cramming without having the ability to reproduce what is  been learnt ( LA cram LA pour ),they have been imbibed with the mentality  that, "we are products of our innovations".

   Frequently , black gurus and the best brains among us leave our midst to develop the western world all because of the ideology that they wouldn't make it here and no matter how much they try, they wouldn't be appreciated nor would they be able to maximize their potentials over here. 

Dr Phillip Emeagwali, who designed the world fastest computer which performs computations at 3.1 billion calculations per second, using 65,000 processors is now a citizen of the United States with his work been used to predict the likelihood and effects of future global warming and to forecast the weather over there. Just to mention one of hundreds of them with special talents but who are now resources not contributing to the development of his fatherland.

   My contention is that until we come to the realization that the black man and black nation is a brand that can stand independently, valuing its own assets and  believing we have what it takes both mentally,  intellectually, physically and morally to develop ourselves, we would continue to be short —changed and our resources (both human and material ) would be carted away for use because we don't value them and this is the RECOLONIZATION PROCESS.

Just trying to make common sense. 

    

Adeleke David Temitope

THE ILLOGICALITY OF POWER By Ambassador Ademola Adeoye

The Illogicality of Power by Ambassador Ademola Adeoye

To start with, it is not contentious and debatable to say that Nelson Mandela was a servant leader par excellence. For most of his life, he quietly but firmly opposed the racist policies of apartheid in South Africa. In 1964, the White minority government condemned him to life in prison. As an effect of that judgment, he ended up spending 27 years in prison for the “crime” of speaking out against racism and oppression. Then in 1990, as South Africa came under an increasing pressure and difficulty from the international community, Mandela was released. In 1994, apartheid was formally abolished, South Africa held its first free elections, and Nelson Mandela was elected president!

In four years, he went from being a prisoner of his country to the leader of his country. Many people in his position would have seized the opportunity to turn the table on those who had stolen almost three decades of their lives, but Mandela chose to flex the power of love and moral authority rather than the power of the state. He demonstrated to the world that he was a new kind of leader, following a very old leadership model—the model of the greatest leader who ever lived, Jesus. The 21st century non-compliant leadership model of love.

A little over a year after Mandela came to power, South Africa agreed to host the Rugby World Cup Tournament in Johannesburg, the capital of this overwhelmingly black African nation. But the tournament inflamed a major national debate. Many black South Africans objected to the tournament, calling rugby a white man’s game. They demanded the removal of the South African team emblem, the springbok. The springbok, said the blacks, was a reminder of South Africa’s oppressive apartheid history.

White Afrikaners, however, demanded that the tradition of the springbok remain intact. The springbok had been the emblem of every rugby team South Africa had ever fielded. Tensions escalated. It was that time that Nelson Mandela needed to step in. He paid a visit to the South African rugby team and called a press conference. As the media cameras clicked away, he answered questions—and he was dressed in a springbok rugby jersey and a springbok cap. “Before democratic rule came to South Africa,” he said, “we were a divided country then, and the springboks represented oppression. But that is in the past. We are a united country now. Regardless of the past, the springboks are our team now. They may all be white, but they are our boys. The people of South Africa will get behind them and support them in this tournament.” Mandela understood the purpose of power and he used it to bring South Africans together. What a rare and unique servant-leader he was!

The following day, the white coach of the springboks gathered his players together and said, “There is no practice today. I want everyone to assemble in street clothes—suits and ties.” “Why?” the players asked. “Where are we going?” “You will see,” said the coach.

The coach put the team on a boat and took them out to Robben Island, to the prison where Nelson Mandela had spent so much of his life. The coach led his players into one of the cells and said: “This is the cell where Nelson Mandela was imprisoned. He was kept here for 27 years by the racist policies of our government. We white Afrikaners tolerated Mandela’s imprisonment for all those years—yet he came out yesterday and publicly supported all of us. We cannot let him down.”

The springboks were considered underdogs in the tournament, but they went out and played like champions, stunning the world by winning their match. They continued on through the tournament until they faced New Zealand—the perennial powerhouse in the world of international rugby. It was a rough game, and by the end of regulation time, the score was tied.

In the stands was Nelson Mandela, clad in a springbok’s jersey. Also in the stands was a choir of black South African children. During the time-out before overtime, the children began singing an old miners’ song, much like the Negro spirituals sung by slaves in the old American South. Mandela began singing with them. Soon, thousands of people in the stands joined in, and that song of hope swelled throughout the stadium.

As the song ended, the springboks took the field, and they seemed supernaturally energized and empowered. The New Zealanders could not stop them. At the end of the overtime period, the World Rugby Championship belonged to the springboks of South Africa. The Championship did not belong only to the whites on the team, but to all of South Africa, white and black alike. That night, whites and blacks celebrated and danced together in the streets of a united South African nation.

Nelson Mandela understood the ultimate illogicality of leadership: A leader is not truly a leader unless he is a servant leader, serving all the people as a force for change, a force for unity, a force for prosperity, a force for progress and a force for love.

In our days in Nigeria and on the continent of Africa as a whole, we are in a serious need of servant-leaders—who understand the purpose of power. There are too far many people in the corridors of power, in our promising country and across the continent of Africa, who do not understand a hoot the true purpose of power. They do not know that power is for selfless-service and not for personal aggrandizement. They do not know that power is supposed to be used to enrich the citizenry and not to enrich self. At the moment in Nigeria, power is being used to oppress the poor and voiceless and not to set the poor and voiceless free from the shackles of poverty and diseases. From Ghana to Gabon, from Niger to Nigeria, from Cameroon to Cape Verde, from Egypt to Equatorial Guinea, the problem is the same. The whole continent of Africa is in a dire need of leaders, servant leaders, who are capable of birthing love, unity, prosperity and progress amongst the people.

See you where great leaders are found!

TAXATION OF RELIGIOUS BODIES

INTRODUCTION

Tax can be viewed as synonymous with the words, ‘duty’, ‘levy’, ‘toll’, ‘dues’, ‘excise’ and ‘monies’, to be imposed on every citizen, corporate person, etc residing within a particular jurisdiction or control of the government of a state.
The term ‘TAX’ is popularly defined in the landmark Australian case of MATTHEWS V CHICORY MARKETING BOARD (1938) Vol 60 CLR 263 as:

‘A compulsory extraction of money by a public authority for a public purpose of raising money for the purpose of administering government budget by means of contribution from individuals’

Tax is enforced by the government as a means of funding its activities. Tax imposition, collection, enforcement and Utilization are authorized and draw validity fundamentally from the stipulations of the generally accepted grundnorm being the Nigerian constitution 1999 (as amended 2011). It is a federal offence not to pay taxes and in many instances tax returns are demanded of an individual to ensure taxes are being paid.

Religious organizations are viewed as unique entities under the law because of their nature, purpose and activities. They are entitled to special protections and exceptions. Some of the exceptions have existed for much of the nation’s history, originally devised for Christian churches but expanded to other faiths as the nation has become more religiously diverse.

From time immemorial, there has been a lot of controversy surrounding the issue of taxation and religious institutions (religious institutions in this situation referring to churches and mosques). The current situation of their exemption from paying taxes has been debated by a scholars. How come churches do not pay tax and yet they earn so much? Would taxing the churches amount to double taxation? Would lifting the blanket of tax exemption be inequitable and unjust? Or would the economy be bedevilled by this action? Would taxing the religious institutions cause be seen as a victimization of these religious bodies? All these and more are the questions arising from tax exemptions of religious institutions.

The Pointer Newspaper of Saturday, September 12, 2015 in a story entitled “RELIGIOUS INSTITUTIONS TO PAY TAX ON INVESTMENTS,” Barrister Frank Nwugo, a member of the Delta State Board of Internal Revenue stated thus:

“Sometimes I hear people ask whether it is lawful for religious institutions to pay tax, why not? The personal income tax law of the Federation, Section 73 talks about the exemption clause which specifies ecclesiastic industries- their earnings; offerings, tithes and perhaps donations. But a church that owns land, for instance, must pay tax for that land. The reason is because that land by law of the Federal Republic of Nigeria does not belong to that church, but the government. Ground rent again, for instance, is an indirect tax. If you have land whether it is for an individual or corporate body, then, you must pay tax for that land. The exemption clause, as I told you earlier that applies to the ecclesiastic, has nothing to do with ground rent. Any church for instance, that owns a school must pay tax for that school and the earnings of that school must be paid for. Even the bible records that Jesus Christ Himself paid Tax”

He concluded that churches will henceforth be taxed for investments such as school, vehicles, business outfits, and land acquisition. He added in his last paragraph that, “even Jesus Christ himself paid tax.”

Also A former Minister of State for the Interior, CHIEF DEMOLA SERIKI, says that churches and mosques that own businesses should pay tax to the government. He said religious bodies, especially churches, had built large business empires including universities but many of them were not paying tax.

The ex-minister said:

“the wealth being made from these businesses was used in buying private jets with the government losing out”.

“Places of worship such as churches and mosques should not pay tax but when they go into investment outside their main focus, they must pay tax. For example, there are some churches that are into importing and exporting and they are benefitting from the economy.”

Argument for the retention of Tax exemption for ecclesiastical bodies has been that the tendency to impose double taxation on Nigerians is unacceptable. This is so because individual members of churches and mosques pay their taxes to the government. How will they now pay tax a second time at their places of worship? If we go by what was published in The Pointer Newspaper by the tax agent, it becomes double taxation. This is so because people give to the Church or Mosque out of their gains or profit and this is certainly after tax.

Also, religious institutions support the government and complement its effort to make the society safer and better for all and tax exemptions should be seen as a form of encouragement from the government.

WHAT DOES THE LAW SAY?

The Nigerian constitution which is the ground norm for which all laws of the land gains its legitimacy, provides in Section 24 the duties of the Citizen. Specifically Section 24(f) provides that:

It shall be the duty of every citizen to declare his income honestly to appropriate and lawful agencies and pay his tax promptly.

The Federal Republic of Nigeria has one major law that regulates taxation which is the Personal Income Tax Act. Section 19(1) of the Act read together with the Third Schedule thereto provides clearly that:

“The income of any ecclesiastical, charitable or educational institution of a public character in so far as such income is not derived from a trade or business carried on by such institution, shall be exempted from taxation”.

Similarly, Section 30 of the Tax Code states that:

“Non-stock corporations or associations organized and operated exclusively for religious or charitable purposes shall be exempted from income tax provided that no part of its net income or asset shall belong to or inure to the benefit of any member, organizer, officer, or any person”

Also, some International legislation also specify Churches and other religious organizations, like many other charitable organization’s qualification for exemption from federal income tax. The INTERNAL REVENUE CODE SECTION 501(C) (3) provides that generally ecclesiastical bodies are eligible to receive tax-deductible contributions. To qualify for tax-exempt status, the organization must meet the following requirements:

The organization must be organized and operated exclusively for religious, educational, scientific or other charitable purposes

Net earnings may not incure to the benefit of any private individual or shareholder.

No substantial part of its activity may be attempting to influence legislation.

The organization may not intervene in political campaigns.

The organization’s purposes and activities may not be illegal or violate fundamental public policy.

Conclusively, it would be legally wrong and inequitable to ask churches to pay tax not considering exemptions provided for them by law, in the United States of America (USA), when a church buys anything as a body or when people donate funds to a church, such resources are given tax exemptions. This is also the practice in Britain. By this concession, the government gives support to churches.

The laws should then be followed strictly especially in the Nigerian state where all these religious institutions contradict all these statutory guidelines and still lay claim to tax exemptions. Institutions established by the church solely for income generation or Organizations who are just acquainted to religious organization should not be included in such Tax exemptions, they should be made to pay Tax and punished when they fail to comply except their Organization is a non- profit entity as held in the case of American International School vs FIRS . However Religious institutions cannot be asked or forced, or punished for non-compliance to tax payment as they are rightly exempted by law.

Aka Oluwatimilyin Akintunde
Social Director,
Law Students' Society,
Faculty of Law,
Obafemi Awolowo University, Ile-Ife, Nigeria
07030486236
[email protected]
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How to Pass Law Exams Without Tears by Kehinde Adegbite ESQ

The primary purpose of education is to develop a critical mind which is not susceptible to misinformation and falsehood. However, as much as the importance of sound education which entails full development of one's mental faculty cannot be over-emphasised, a brilliant student must also have an impressive academic performance to showcase.

While exam success can be said to be an entitlement of a brilliant student, poor academic performance may be experienced by brilliant students who lack certain tips for exam success.
Therefore, in order for a brilliant student not to miss his or her entitlement, the following  tips must be noted. Although the tips may be found useful and helpful by students generally, they are more specifically tailored to address the needs of law students.

                *Tip #1* 

Read instructions carefully. If you are faced with questions broken into sections and you are asked to answer a question from each section, make sure you keep to such instructions.

Take, for instance, if you are to answer four questions in all with two from each section and you actually answer four questions but all the four are from a section, simply note that you have succeeded in answering only two questions and not four.

              *Tip #2* 

Understand a question before attempting it.

  An example:

Ms Abibat, a sixteen year old and an aspiring law student who made up her mind to become a lawyer from the age of 8 but she is always troubled with the possibility of handling divorce cases when she eventually becomes a lawyer. She strongly believes that "no one should put asunder what God has joined together ".

Explain to her the circumstances in which marriages may be terminated without passing through the divorce process.

Before you are told about how to answer a question of this nature, remember that, in law exams, there are three types of question that you may face in an exam.

1. There are questions that are regarded as essay types.

For example, if a question says -

*what is void marriage ?

*Void and voidable marriages are not the same. Discuss.

2. Another type is - problem question (this may also be called different names by different persons). Some call it case-study question or hypothetical question.

Example:

Tunde married his first wife under the Marriage Act but having been elected the Parliamentarian for his district, he decided to marry a second wife who is more educated than the first.

Upon discovering what Tunde did, the first wife has filed an action in court to set aside the second marriage, arguing that Tunde cannot marry a second wife under the Law.

Do you think her case can succeed? Support your answer with relevant statutory and judicial authorities.

This is a question that calls for the use of IRAC method.

I for Issue
R for Rule
A for Application, and
C for Conclusion.

The issue in the question is -

Can a person married under the Marriage Act legally contract a second marriage, while the first marriage remains undissolved?

The rule is -

By virtue of sections 33 and 47 of the Marriage Act, a married person is incapable of entering into a second marriage.

You apply the rule by stating that Tunde is not capable of marrying another woman because of his subsisting marriage with his first wife.

If you have any case that treats an issue like the one presented in the hypothetical question, cite it.

Conclude by stating that the case of the first wife has the prospect of succeeding based on the foregoing analysis.

3. The third one is mixed question,  that is, a question that has the nature of both essay and problem questions.

Now, let's come back to our question on Ms Abibat. It's an example of a mixed question. However, the IRAC method does not apply because the questioner has already identified what you are supposed to address.

What is the meaning of this question and what information are you expected to supply?

The focus of this question rests on the circumstances in which the lifespan of a marriage may be terminated without the divorce process.

You are therefore expected to discuss the grounds for the termination or annulment of void and voidable marriages.

Note further that a questioner will ask questions based on what was taught in class or contained in his or her lecture materials.

If the questioner has not taught you divorce, you have no reason to focus your answer on divorce and again, you should have noted that divorce process has been tactically removed from the issues that should engage your attention here.

To answer the question under our consideration properly, you have to briefly define void and voidable marriages and thereafter proceed to discuss grounds under which each type (i.e. void and voidable marriages)  could be annulled.

If your definition is incorrect, then you have laid a faulty foundation for whatever points or grounds you may later provide.

A void marriage is a marriage that is regarded to have suffered from some fundamental legal defects and therefore, it's not seen as a valid marriage at all.

A voidable marriage, on the other hand, is a marriage regarded to be valid until set aside at the instance of a party to such marriage.

Please - you do not have to write so much on the definition because it is meant to serve only as an introduction. Again, you do not have to waste time on differences between void and voidable marriages because if you do that, you will end up not answering the most important part of the question.

So, after the brief definition, go straight to provide and discuss grounds under which each can be annulled.

Note further that divorce does not apply at all to void and voidable marriages as they can only be ANNULLED and not be dissolved through DIVORCE.

             *Tip #3* 

Write legibly. This is very important because if your answer is correct but impossible to be read by an examiner, your answer is as good as being incorrect.

Some students' handwriting is so small that an examiner requires a magnifying glass to see through. This is not good at all.

Readable handwriting is legible and that's the most important thing, not necessarily a fine or beautiful handwriting. Your handwriting may not be beautiful but make it legible.

Please, do not punish an examiner with an illegible handwriting because you may end up punishing yourself very seriously.

            *Tip #4* 

Organize your answers in a distinct and clear manner, having in mind the comfort of an examiner.

Some students do not obey paragraphing and margin rules at all. Such is bad.

Do not let your work be rough.

           *Tip #5* 

Above all, study and know your teacher very well and give to him or her as you think will earn you good marks.


Kehinde ADEGBITE Esq teaches law at the Faculty of Law, Obafemi Awolowo University, Ile-Ife, Osun State, Nigeria

TENANCY LAW: 12 THINGS EVERY LANDLORD AND TENANT IN LAGOS STATE SHOULD KNOW

Akintunde Esan, Esq.

A. Introduction

There are a lot of misconceptions on the position of the Law regulating Landlord and Tenant relationship in Nigeria, particularly in Lagos State which has the highest number of Landlords and Tenants in Nigeria.

This edition focuses on some key points of the Lagos State Tenancy Law
enacted in 2011 which every Landlord android  Tenant in Lagos State ought to know in order to avoid evitable embarrassments, trauma , disputes, court cases, imprisonment or payment of fines or damages.
B. 12 Important Points of Law to Note

1. Landlord: The person entitled to the occupy ate  reversion of the premises

2. Tenant: Includes a sub-tenant or any person occupying any premises whether by payment of rent howsoever or by operation of law and not persons unlawfully occupying any premises under a bona fide claim to be the owner.
In African Petroleum Ltd v. J.K. Owodunni (1991) LPELR-213 (SC) , it was held by the Supreme Court per
Nnaemeka Agu,JSC at p. 27, para B illuminated that:
"A tenant who enters upon premises by reason of a contract with the landlord is a contractual tenant. Such a tenant holds an estate which is subject to the terms and conditions of the grant. Once that tenancy comes to an end by effluxion of time or otherwise and the tenant holds over without the will or agreement of the landlord, he becomes a tenant-at-sufferance. This is strictly a common law concept.
But sometimes there is a statute which gives security of tenure to such a tenant after his contractual tenancy has expired. When: such a statute exists he now holds the premises no longer as a contractual tenant because there no longer exists a contract between him and the landlord. But he none-the-less retains possession by virtue of the provisions of the statute and is entitled to all the benefits and is subject toall the terms and conditions of the original tenancy."

3. "Tenancy" Means holding of interest in land or property by a tenant under a tenancy agreement.

4. Tenancy Agreement: An agreement whether written or oral , express or implied between a landlord and a tenant regarding possession of premises and use of common areas and includes leases and sub-leases.

5. Notice to Quit: Where there is no agreement or Tenancy Agreement as to the notice to be given by either party to determine the tenancy, The nature of a tenancy shall, in the absence of any evidence to the contrary, be determined by reference to the time when the rent is paid or demanded as follows -
a tenant at will – one (1) week’s notice
a monthly tenant - one (1) month’s notice
a quarterly tenant - three (3) months notice
a half-yearly tenant - three (3) months notice
a yearly tenant – six (6) months notice
Though,  it is settled that, a notice to quit in order to be effective ought to determine the tenancy at the end of the current term of the tenancy, however, under the Lagos State 2011 Tenancy Law a notice to quit need not terminate on the anniversary of the tenancy but may terminate on or after the date of expiration of the tenancy. S.13(4).

6. Payment of Advance Rent:

a. A sitting or new tenant who offers or pays rent in excess of one (1) year for a yearly tenancy and six (6) months for a monthly tenant shall be guilty of an offence and shall be liable on conviction to a fine of One Hundred Thousand Naira (N100,000.00) or to three (3) months imprisonment.
b. A landlord or his agent who demands or receives from a sitting or new tenant rent in excess of six (6) months from a monthly tenancy and one (1) year from a yearly tenant in respect of any premises shall be liable on conviction to a fine of
One Hundred Thousand Naira (N100,000.00) or to three (3) months imprisonment.

7. Ejecting a Tenant:
a. It is a criminal offence for a Landlord to demolish, alter or modify a building
with a view to ejecting a Tenant and
without the approval of the Court ; or
b. It is a criminal offence for a Landlord to attempt to forcibly eject or forcibly ejects a tenant.
c. It is a criminal offence for a Landlord to threaten or molest a tenant by action or words, with a view to ejecting such tenant.
d. It is a criminal offence for a Landlord to wilfully damages any premises with a view to ejecting a Tenant.
e. Any Landlord found guilty of a, b, c and d above shall be liable to a fine not exceeding Two Hundred and Fifty Thousand Naira (N250, 000.00) or a maximum of six (6) months imprisonment and any other non-custodial disposition. S. 44.

8. A Licensee means a person who comes into occupation by mere permission, without the creation of a landlord and tenant relationship and has no estate or legal interest in the premises. Where a person is a licensee and upon the expiration or withdrawal of his licence, he refuses or neglects to give up possession, he shall be entitled to service of a seven (7) days’ notice of the owner's intention to apply to recover possession.

9. Grounds for Application for Order of Possession (S.25) : Unless are are  Tenancy Agreement expressly stipulates otherwise, the Court shall have power to make an order for possession upon proof of any of the following grounds –
a. arrears of rent;
b. breach of any covenant or agreement;
c. where the premises is required by the landlord for personal use
d. the premises is being used for immoral or illegal purposes;
e. the premises has been abandoned;
f. the premises is unsafe and unsound as to constitute a danger to human life or property; or
g. the tenant or any person residing or lodging with him or being his sub-tenant constitutes by conduct, an act of intolerable nuisance or induces a breach of a tenancy agreement.

10. Abandoned Premises (S. 15): A premises will be deemed to be abandoned where the-
a. tenancy has expired ;and
b. Tenant has not occupied the premises since the tenancy expired and has not given up lawful possession of the premises.

11. Premises: Includes premises used for business, residential and non-residential purposes.

12. The Lagos State 2011 Tenancy Law is not applicable in Apapa, Ikeja GRA., Ikoyi, and Victoria Island.

C.Conclusion

Most of the Landlord and Tenant disputes are based on misunderstanding of the expectations of the parties the Landlord is an investors who wants returns from his or her property, while the Tenant is a consumer who wants value for his or her money.
Though, there are terms which are statutorily implied in a Landlord and Tenant contract, it is better to have a
Written Tenancy Agreement where some common areas of dispute would have been proactively sorted out in advance. I have seen many Landlords shoot themselves in the foot by not consulting a Lawyer for a standard Tenancy Agreement or before attempting to eject a Tenant from their Premises.

Copied By
Wale Adeagbo Toheeb, Dir. Of Litigation
Justice Chambers
Obafemi Awolowo University, Ile-Ife, Nigeria.

AFRICA THINK by OLUWAJUEDALAW

AFRICA THINK

A brave personnel is relevant than a multiple dozen of powerful men:- Juedalo 2017

Many critics were emphasised on Africa and Africa itself is on a deep sleep to proof or defend itself from the uncanny critics.
Africa, lot of things were said while you were asleep and I hope you wake up from your hibernation to stop the  propaganda.

I smell seeth and unwarranted melancholy because it wont be bearable. What you bargain with your people is fading and falling, Africa has been defaced with unpleasant paint, the bigotry of your habitants is the chaos that will never be solve.

    AFRICA SUPPOSE REPLICATE             'AFRICA IS FALLING'

Forgetting the path of your source will surely entice undiluted wrath. When the time comes the Excruciation might be unbearable.

Moreover situations leads to catastrophe, we lack intensive conciliation, we made them conceive the idea of inferiority, they are chauvinistic but the fact is we make them feel superior by condoning there obliges, we make them feel 'EUPHORIC' which is an 'ORDEAL' to our necessitated plans its time 'AFRICA WAKE FROM IT DEEP SLEEP'.

With no opprobrium, conclusion has been reached with their diagnoses. We have been settled with their sentimental oblongata that we have been posit to a permanent numeric post (third world)Africa where are thou? Your back is slippery.  They have chock your people to an encumber state without any harbinger of change.

Another aspect where my fatherland is witnessing devastation is leadership. Africa is chanced with the role of leadership.
Why are  we denied the best leaders? Our train of leadership is filled with mediocre. Our train is colliding. Its suffering from weak excavation and drained morals.

We need to inculcate the act of dimensional and conceptual ideas in our pre-actions, we need revolution in our leadership and most African youth need to be reoriented in leadership skills and acquisitions.

Its disgusting seeing an endowed continent being ruled by lustful bunches,  mediocre, those who cares only about there  personal welfares not for the love of its habitats.

This scenario is weakling the agile men of Africa. Its obvious that the dubious rulers only mimic the western heads in which they are not gifted with standard charisma but substandard ideas. They make more of exploits rather than positive political exhibition.
Africa have been exploited that's the main reason for being deposed in our independent thought.

To conclude the contention, its time, Africa youth we need to rejuvenate our mental  strength to face up the realities, challenges, unpleased situations we find ourselves, we are tired of hide and seek games. Its time for the truth to prevail, let the world know we are tired of the chaotic government brought to us by the retarded people. Let stand firm for one voice.

'PEOPLE MAY CRITICISE THE BLACK ACT OF THE BLACK PEOPLE BUT BELIEVE ME IF I'M CHOSEN TO COME TO THIS LIFE AGAIN I WILL LIKE TO LIVE IN THE DEEP FOREST OF THE BLACK AFRICANS':-JUEDALAW 2016.

AYEBIELE KHALIL
OLUWAJUEDALO
(JUEDALAW)
LLB1

WHY NOT HAVE ONE NIGERIA?

The idea of “One Nigeria” is one multifarious, notorious as well as controversial issue, even up to the international scene. In 2005, the United States’ Crime Investigation Agency (CIA) published a report warning that Nigeria, the seventh most populous country in the world, could disintegrate within 15 years. At the time, that prophecy was dismissed by most Nigerians as baseless alarmism. However, recent events have prompted a re-evaluation of that gloomy forecast. Sometime in January 2012, Nigerian Nobel laureate Wole Soyinka stated that Nigeria is "already progressing towards a defacto break up." Many have begun questioning the result 1914 British colonial decision to lump together more than 250 ethnic groups, differing in culture and social structure. What seemed to be a blessing in disguise is turning out to be disguised curse!

A number of snags seem to plague the current structure, as well as the very existence of the country. One of these problems, and perhaps the predominant, is the surge in ethnic and religious hostility fuelled by the bigoted violence, a problem which the “central government” has been incapable of quelling. The Independent People of Biafra as well as the Boko Haram will be taken as case studies to shed more light on this scorn.

On 30 May, 1967, the eastern part of the country, dominated by the Igbo ethnic group (including Efik, Annang, Ibibio, Ijaw), announced secession under then Colonel Ojukwu after a pogrom of Igbos living in the north, and referring to themselves as The Republic of Biafra. The state was given official recognition by Gabon, Haiti, Ivory Coast, Tanzania and Zambia and even received assistance from Israel, France, Spain, Portugal, Norway, Rhodesia, South Africa and the Vatican City, to mention but a few worldwide support the Republic acquired (as at that time). However, the central government eventually battled the breakaway republic into submission, at the cost of more than 1 million lives. In the fantasy that these idealists had laid to rest their cravings to secede, around the early parts of 2015, the whole Biafra talk resurfaced amidst the political, economic and ethnic tensions in the country. Ralph Uwazuruike of the Movement for the Actualization of the Sovereign State of Biafra (MASSOB), a rogue group, is said to have been the tool in rekindling this movement. One Nnamdi Kanu of the Independent People of Biafra, another Biafran compatriot, who afforded the movement greater impetus was since charged to court until recently when the ECOWAS court cleared him of all charges. This has also led to another imminent tribal clash as the Northern Youth Coalition wrote an open letter, dated on the 19th of June, 2017, to the Acting President, Prof Yemi Osinbajo, formally demanding that the Igbos be allowed to form Biafra, but that they must “vacate our (North) land peacefully”.

On another pedestal, the north-eastern based Boko Haram Islamic extremist are currently wreaking havoc in Nigeria, posing menace against western education, ramping up their terrorist attacks and demanding that Sharia law be implemented throughout a country where roughly half the population is Christian. Since its insurgency started in 2009, it has killed about 20,000 persons and displaced about 2.3 million from their homes and was even ranked as the world’s deadliest group by the Global Terrorism Index in 2015. Its most notorious action was the abduction of the 276 schoolgirls from Chibok in April 2014, for which the federal government received worldwide criticism. Boko Haram has said, per its former leader, Abubakar Shekau, that those originally from the south who are now living in the north should return to where they came from or face death. In response, some southern leaders have threatened retaliation against the northerners living in their region.
The question at this point is whether, in the face of all these, we really require a breakup? Many Nigerians have opined that we should engineer a peaceful breakup and let new nations build more functional political entities with rulers who share the same values as their citizens. This sounds simple and straight forward, but on reflection, the belief of a breakup improving the state of things is based on false premises. The first of these is that there is a viable configuration under which Nigeria could split today in a peaceful manner. In reality, even a simple north-south divide or even a north-east-west divide simply won't fly. In light of the "winner-takes-all" mentality that pervades modern-day Nigerian society, no ethnic group will want to accept the role of "second fiddle" in a new entity. Prima facie, there are 3 major tribes in Nigeria, but under these major tribes are other major and minor ethnic strata. With the “second to none” mentality of these various major ethnic groups, a division will have to see a couple of new countries, posing a threat of anarchy. The Former Minister of Aviation, Femi Fani-Kayode, a supporter of Biafra’s movements for secession recently stated that “Oduduwa Republic shall be established no more than 6 months after Biafra has been created. Then we shall be free. Time for referendums!”
How many of these regions will eventually be able to subsist independently? Are conflicts between and among them not inevitable, such as between Ethiopia and Eritrea for example? At least, the post-Yugoslavian states could count on the European Union for help. Post-Nigerian states would have no such luxury has many states and bodies international on the international have shown displeasure to secession. On the 6th of July 2017, Mr Paul Arkwright, the British Envoy in Nigeria, in dismissing the claims by some secession agitators in parts of Nigeria that the British government is backing their agitation to break Nigeria stated, “In a word, No. We have nothing to do with any agitations and acts to break up Nigeria. We strongly support the unity of Nigeria.”
It is noteworthy that the issue of secession is not one peculiar to Nigeria alone. One example was where David Cameron, the former British prime minister, allowed Scotland to hold an independence referendum in 2014, although Scots voted against independence. Another was in Spain, where Catalonia held a nonbinding independence vote in November 2014. However it has been declared by Carles Puigdemont, the President of the region, that Catalonia will hold a referendum on independence on October 1, 2017.
In my humble opinion, a solution to the socio-political and economic problems in this country is not a break up, but true Federalism. For a state to work out, its socio-political structure must match and be in tandem with its legal system. We often refer to Nigeria as a federal state, as the provisions of the constitution gives us reason to do so. Nevertheless, what we operate is a superficial federalism, or to put aright, a unitary system of government, where the center wields powers, over and above other component parts. True Federalism is unity in diversity. This system allows for division of power between two or more levels of government with equal status. Both the federal and the state governments would have power to make laws and both governments would be autonomous of the other. This means that States should be given authority to manage some local concerns affecting themselves such as police, schools, hospitals, road maintenance, mineral resources, a level of the judiciary and so on. Under this arrangement, the Federal Government will be expected to manage other affairs such as the army, diplomatic/consular issues, citizenship, railways, Airways, Foreign Affairs, certain aspects of banking policy, and Judiciary.
Until and unless the Federal government of Nigeria becomes less powerful than it is now, we will continue to have the existing clashes that have become so prevalent and obvious in the country. Powers should be shared between the Federal and states to the extent that centre will be less lucrative than it is now. What we have in Nigeria now is purely unitary system where authority rests with the national government and the state is only able to exercise those authorities handed down to them by the national government.
In the words of the Apostle of the gospel of Restructuring in Nigeria and former Vice-President of the Federation, Alhaji Atiku Abubarkar, the most potent catalyst of ethnic disharmony is the over-concentration of powers in the Federal government. On the first reported case of the attacks in the East by Fulani Herdsmen, the state governor, was incapable of gearing up the police into action as the power to control the police is vested in the President and him alone. The Niger Delta Militants rose up because they felt the federal was to corrupt in handing “their oil” and the sharing of resources. These and many other examples can be likened to excessive powers in the federal government.
Although it will be efemira to dwell on rhetorics when practicability is required, it’s pertinent to point out the popular saying which states that "united we stand, divided we fall". The call for the country's break up should not be seen as a solution but collective wisdom and effort of her citizens.


Fabusiwa Tayo O.
Faculty of Law
400L

Retour: Obergefell v. Hodges 576 U.S. ___ (2015) by OYIKI Great LLB 5

P.S This was written in 2015, eight days after the Same-sex marriage case was decided.

The world does not ask for precision and logic in literature nor in inspirational pop-philosophy; it demands them in the law. This discourse is based on the recent decision by the Supreme Court of the United States in the case of Obergefell v. Hodges 576 U.S. _ _ _ (2015). The writer is of the opinion that the court redefined the meaning of marriage thus creating a new right; rather than interpreting the meaning of marriage as it has been known from time immemorial.

The judiciary as it is well known, is saddled with the responsibility of interpreting the law. To interpret simply put, means to explain the meaning of something. It thus follows that where there is nothing to be interpreted the power of the judiciary is inertia. As it would be an exercise in futility to place something on nothing an expect it to stand.

It is not the eight wonder of the world that the Supreme Court of the United States in the case supra, has deviated from the age-long definition of marriage being "the legal union between a man and a woman" to "the legal union between a man and a man or a woman and a woman". I do not disagree with the above definition on any other consideration, but one: the legal soundness of the decision in view of the function of the judiciary.
To interpret who a man or a woman is, needs no formal education as this is elementary knowledge to a pupil in elementary school and to the illiterate mother selling pepper in Lagere Market.

Forsooth, judges, in the course of interpreting the law, make laws. This, however, is done by interpreting an existing law and not by usurping the power of the legislature to make laws.

Judges, if my elementary knowledge of Legal Method is to go by, interpret the law within the confines of three major canons of interpretation: the Golden Rule, the Mischief Rule and Literal Rule.

In defining the Golden Rule, Lord Keith Lindblom in Alice Ellen Cooper v. Dean Charitable Foundation v. Greensleeves (2015) UKUT 320 (LC), quoting Lord Neuberger said: "in using the Golden Rule to interpret statutes words are prima facie to be given their ordinary meaning".

In consideration of the above definition, can we say that the majority in Obergefell's case adopted this canon of interpretation? We do not need the interpretative ability of Lord Denning to answer this question in the negative. Reason being that the definition of a man or a woman is clear to the legally blind.

In defining the Mischief Rule, Justice Barrett in Ocs One Complete Solution Ltd v. Dublin Airport Authority Plc (2014) IEHC 306, said: "the Mischief Rule assumed that the legislature does nothing without a reason, and so that there is a reason for the passing of every Act and every provision within it; this reason is the legal or social mischief that the Act or provision therein is intended to address: grasp that mischief you grasp what the Act or provision is intended to mean." The poser that will be put forward here is that is it a mischief for a man to get married to woman? Arguendo it were a mischief, I would come to the irresistible conclusion that the legislators who passed the law that defined marriage as the union between a man and a woman were gays. Still on that assumption, I would ask if they were gays, how did they give birth to their children? Well, I do not expect that question to be answered as I am not concerned with that in this discourse.

The third canon, as stated earlier is the Literal Rule. In defining this, we do not need to travel out of the continent to get a definition as our very own Kekere Ekun J.S.C in FRN v. Ya'u Mohammed (2014) LPELR-22465 (SC) said in defining the Literal Rule that: "the guiding principle in the interpretation of statutes is that where the words used are precise and unambiguous they must be given their ordinary and natural grammatical meaning." An attempt on my part to comment on the above dictum would be a restatement of what has been said earlier.

Having reiterated some of the trite principles of law guiding the interpretation of statutes, one would thus ask whether the Court in the case at hand gave consideration to any of the aforementioned canons? or it went on a wild goose chase by redefining the age-long meaning of marriage, thereby usurping the function of the legislature? I will, without the fear of being disagreed with, answer the latter question in the affirmative.
What the Supreme Court of the United States has done by premising its decision on the Fourteenth Amendment to the United States Constitution, the Equal Protection Clause, Due Process Clause, has paved way for a number presumably ridiculous law suits seeking for the enforcement of their "liberty".

If we are to go by the logic in the argument- which prima facie supports the action of the Court to make law- used in coming to the decision in the instant case, why would a person who has sexual relations with an animal be considered insane? Morevover, marriage is not defined, or has not been defined in Obergefell's case as "the union between two CONSENTING adults". You would agree with me that the Court, going by the the doctrine of stare decisis, interpreted "liberty" in the said Fourteenth Amendment to include the right to be legally married to an animal. It is in this wise, the Chief Justice of the United States Supreme Court, while dissenting said "if there is dignity in the bond between two men or two women who seek to marry and in their autonomy to make such profound choices why would there be any less dignity in the bond between three people who, in exercising their autonomy seek to make the profound choice of marry? "

What the majority of the United States Supreme Court has done is that they sat as super-legislatu
re to weigh the wisdom of legislation. The result of this in time to come, would be calamitous for both the people and the law. No better dictum captures this than that of the United States Supreme Court in Dred Scott v. Sandford 60 U.S (1857) when it said: "When fixed rules which govern the interpretation of laws are abandoned and the theoretical opinions of individuals are allowed to control the Constitution's meaning, we have no longer a Constitution; we are under the government of the individual men who for the time being have power to declare what the Constitution is, according to their own views of what it ought to mean".

Moving on, assuming without conceding, that the judgement is spot on in legal principle, I would assert that case-laws (from unelected Justices) do not carry equal operational force as laws made by the legislature (from elected representative) as the former is only a secondary source of law.

In conclusion, I will adopt the concluding paragraph of Chief Justice Roberts as mine. He said: If you are among the many Americans – of whatever sexual orientation – who favor expanding same-sex marriage, by all means, celebrate today's decision. Celebrate the achievement of a desired goal. Celebrate the opportunity for a new expression of commitment of a partner. Celebrate the availability of new benefits. But do not celebrate the Constitution. It had nothing to do with it."

MEANING AND SOURCES OF NIGERIAN LAW OF EVIDENCE

By WALE ADEAGBO TOYIB. Director of Litigation, JUSTICE CHAMBERS, FACULTY OF LAW, OAU, ILE-IFE.

Despite the existence and relevancy of the Evidence Act 2011 as an instrument regulating the whole mantra of evidence in Nigeria, the word evidence still strives for a statutory definitions. The academia and the judiciary have however helped out in this regard. Thus, to have a handful grasp of what evidence means, recourse shall be made to case laws and textual authorities.

According to PHIPSON, evidence means ‘the testimony whether oral, documentary or real which may be legally received in order to prove or disapprove some facts in dispute’. In his own attempt, C.D. FIELD scholarly defined judicial evidence thus (in the following words):
Evidence received by court in proof or disproof of facts, the existence of which comes a question before them …..Known as judicial evidence.

In fact, AGUDA also adopts the tag of judicial evidence in his text on the Nigerian Law of evidence, He comments that judicial evidence is the totality of how facts are established in a court of law excluding arguments and inferences. CROSS stated that evidence consists basically of testimonies, documents as he quipped thus:

The testimony, hearsay, documents, things and facts which a court will accept as evidence of facts in issue in a case.

According to COCKLE in Cockle on Evidence, the term evidence as used in law, which is also called judicial Evidence has the same means as is commonly used, to wit: the means by which facts are made evident or established to the satisfaction of persons enquiring into them, granted that such facts are credible and sufficient to satisfy or convince prudent minds.

The Court of Appeal in ONYA-v- OGBUJI (2011) ALL FWLR (Pt556) 493 per Salauwa, J.C.A defined evidence in an encompassing manner and self-comprehensive one.

The term evidence has been aptly described as any specific of proof, or probative matter legally presented at the medium of witnesses, records, documents, exhibits, concrete objects, etc. for the purpose of inducing belief in the mind of the court or jury as to their contentions.
This definition has enjoyed adoption by Nigerian courts in various cases, and so was of judicially amplified in KOLO-v-LAWAN (2011) ALL FWLR (Pt597) 725 CA also in AWUSE -V- ODILI (2005) 16 NWLR (Pt952) 416 at 496 CA.

In essence, Evidence can be said to be the means by which facts in issue are established by a judicial tribunal. Such evidence could be oral testimony of a person who actually perceived the facts, through any one of the documents to prove facts which are in issue, or real evidence which is the production of material objects other than documents.

The importance of evidence in deciding the success or otherwise of a party’s case cannot be over emphasized. Virtually, all a party needs to do in order to achieve success in a court of law hangs upon the Law of Evidence. It is of course a reality that judges who hear matters are not superhuman, neither could they penetrate human minds in passing their judgements. Rather as a matter of procedure, they merely bound to act on facts as presented to them or as are adduced by the disputants. This has been given credence in ONIOMOH -v- UNIJOS (2006) ALL FWLR (Pt304) 552 CA that:

Evidence whether oral or documentary consists of facts, and facts are the fountainhead of the Law. It is facts that determine the fate of any proceedings…By law, cases are invariably decided…on their peculiar facts and circumstances, see UGWU V ARARUME.

According to the learned authors of C.D. FIELD’S LAW OF EVIDENCE, the function of the law of evidence is to narrow down the matter which have a logical, probative value. They conclude that because the law of evidence prevents judgements based on prejudice or illogical conclusions, it is indeed an aid to the administration of justice.

Because of the umbilical relationship that Nigerian had with the British colonialists, hardly will there be any law in Nigeria that its distance source will not hang on the Received English law comprising the common law, doctrines of equity, and the statutes of General Application in force in England as at 1st January, 1900. This was the case on the law of evidence as applied in Nigerian courts before 1945 at which the Evidence Ordinance No 27, 1943 came into force.

This ordinance enjoyed series of amendments from 1950, 1955 (twice). In 1958, it was re-enacted as the Evidence Act. This Act was in force till1990 when it statutorily baptized as Evidence act Cap112 LFN 1990. The provisions of the 1990 act further slightly amended were reproduced verbatim to form the Evidence Act 2004, which was on the 3rd Day of June, 2011 repealed and was replaced by the Evidence act 2011 Cap. E14, LFN.

By the provisions of S.2 & 3, the Evidence Act has been put at an arena of superiority on evidence-related issues in the light of any other enactment on litigation procedure. The Evidence act though acknowledges the existence of any other act, or any other legislation validly in force in Nigeria as part of the laws in which resort can be made to, however, they are of lower rank to the Evidence act.

It should be noted that no matter how superior an enactment can be in Nigeria, and in any other democratically-oriented nations, it will still be subject to the provisions of the Constitution which in our jurisprudence called the grand norm. By S. 23 of PART I of SECOND SCHEDULE, the CFRN 1999 makes evidence a matter within the exclusive legislative competence of the National assembly. Further affirming the constitution as a source of law of Evidence in Nigeria are the provisions in S. 36 (1) and (4), (5), (6) d & e CFRN 1999.

In an unprecedented manner, the Evidence Act 2011 has added another source to the Nigerian evidence law. By S.255, it is now permissible for the Minister of Justice and Attorney-General of the Federation to make regulations generally prescribing further conditions, though with respect to admissibility of evidence that may be relevant under the act.

In summary, the sources of the Nigerian law of evidence are:

•The Evidence Act 2011;
•Other local legislations, Statutes or Rules of court;
•Judicial opinions of justices of courts of record in Nigeria;
•Opinions of courts of foreign jurisdiction (persuasive effect);
•The received English law where applicable;
•The constitution of the Federal Republic of Nigeria, 1999 and
•Regulations, practice or reference directions made by the Attorney General of the Federation.

LAW & PHILOSOPHY by Akinade ADESOKAN (DOVE)

LAW & PHILOSOPHY by Akinade ADESOKAN (DOVE)

When Fallacies Make Sense in Justice (WFMSJ - Part 1)

To start with, philosophy and law are two sides of a coin in the sense that while philosophy ignites the fire of questions, law extinguishes it. Fallacy simply means an error in reasoning. It is the use of invalid or otherwise faulty reasoning or ‘wrong moves’ in the construction of argument. An argument is a series of statements typically used to persuade someone of something or to present reasons for accepting a conclusion or judgment. Most fallacies are in form of appeals: appeal to authority, appeal to ignorance, appeal to pity, appeal to emotions, appeal to moderation, appeal to hypocrisy, inter alia. Others include begging the question, red herring, slippery slope, ad hominem, among others.
Fallacies are considered to be bad, however, nothing is absolutely bad. This is reflected in the Yoruba saying that ‘omo buruku ni ojo ti e loto’ meaning ‘a bad child has his own good days,’ which tends to discourage the act of disowning a child due to his bad attitude since he will still be useful in a way. In the light of this, there have been a plethora of cases where these so-called errors were employed as instruments of attaining justice and maintaining peace. In this part, only three fallacies will be considered:

1.As regards Fallacy of Moderation otherwise known as False Dilemma which asserts that conclusion must be found as a compromise between two opposite positions:

•A typical example is the procedure adopted by King Solomon in reaching his judgment between two mothers living in the same house. In this case one of the babies had died, and each claimed the living one as her own. Calling for a sword, King Solomon declared his judgement: ‘the baby would be cut into two, each woman to receive half.’
One mother did not contest the ruling, declaring that if she could not have the baby then neither of them could, but the other begged the King to spare the baby’s life and to give the baby to the other woman. The king declared the second woman the true mother, as he concluded that a mother would do anything to save her baby’s life. This judgment became known throughout all of Israel and was considered an example of profound wisdom.

•Similar to this is the Indian Jataka story dealing with Buddha in one of his previous incarnations as the sage Mahosadha. He arbitrated between a mother and a Yakshini who kidnapped the mother’s baby and claimed he was hers. The sage announced a tug war: he drew a line on the ground and asked the two to stand on opposite sides of the line, one holding his feet and the other his hands – the one who would pull the baby’s whole body beyond the line would get the baby. The mother released the child when she could not bear the pain the child was experiencing. Hence, she wept as she surrendered the baby to Yakshini. When the sage saw that, he turned the baby back to the hands of the true mother, exposed the identity of the Yakshini (a female mythical being) and subsequently expelled her.

2.As regards Fallacy of Tu quoque otherwise known as ‘You Too’ fallacy which intends to discredit the opponent’s argument by asserting the opponent’s failure to act consistently in accordance with its conclusion(s):
•The biblical account of the judgement given per Jesus Christ in the case of The Adulteress v. The Teachers of Law and the Pharisees (John 8). In this case the plaintiffs claimed that the accused was caught in the act of adultery and that she deserved to be stoned to death in accordance with the Law of Moses. While applying the principle of equity (grace), the Arbitrator said,
‘Let anyone of you who is without sin be the first to throw a stone at her.’
Subsequently, everyone disappeared leaving only the Arbitrator and the accused person at the scene of the trial.  Hence, she was discharged and acquitted saying,
‘go and sin no more’.

•In The case of Ojukwu v. Mil Gov of Lagos State [1986] 1 NWLR (pt 18) p.621, the clean hands principle was upheld to the effect that equity will not favour a party in maintaining a status quo created by his own wrong doing. The Supreme Court in this case refused to hear the appeal of the Military Governor of Lagos State since it had initially flouted the order of the Court of Appeal. This could then be taken to mean that the plaintiff’s misconduct automatically relieved the defendant of his liability.

3.As regards argument from analogy or fallacy of questionable analogy which involves drawing conclusion upon the basis that two or more things share similar properties;
•The Latin phrase ‘stare decisis et non quieta movere’ which means ‘to stay by and not to disturb settled matters’ has birthed the doctrine of Judicial Precedents of which courts are now greatly enamoured and applied in the process of dispensing justice. In his book ‘Learning the Law,’ Glanville William wrote,
‘What the doctrine of precedent declares is that cases must be decided the same way when their facts are the same. Obviously, it does not require that all the facts should be the same. We know that in the flux of life all the facts of a case will never recur, but the legally material facts may recur and it is with these that the doctrine is concerned.’
Also, according to Coker J.S.C., precedent must be followed regardless of whether it was wrongly or rightly decided.

Fallacy like Nazareth - Many would ask, in astonishment, if any good thing could come out of Nazareth and I would reply, ‘yes!!!’ Tell me my argument is fallacious and I will proof to you that albeit it is fallacious, it is justifiable!

Akinade ADESOKAN (DOVE)
LL.B 5

WE ARE THOUSANDS, AND YET YOU TREAT US THUS

We are Thousands, and yet you treat us thus

If one is to attempt a fair appraisal of the struggle against imperialism and political high-handness evident in the recent occurrences in our union, I know for a fact that the fierce perorations of Daniel O'Connell in 1883 when he was addressing the House of Commons on the ugly realities of the Irish Disturbances Act must be a reference point.

Mr O'Connell was at the peak of his emotional erudition when on the floor of that hallowed chamber, he quipped on behalf of the Irishmen "We are eight millions, and yet you treat us thus".

I cannot resist the temptation to direct a paraphrase of that 'O'Connellic' conclusion to the office of the President, 'The Rebranded Great Ife Student Union' I say, "Mr President, We are in our thousands, and yet you treat us thus"

Well, persons of pristine moral persuasion have stood their ground and they have related sordid accounts of the tragicomedy that punctuates our Union's diary.

Hon Koye-Ladele of the "Black and White" Faculty registered his  eyewitness accounts of recent happenings in our Union in his "Let's talk about the Doctor and his Doctored Congress"
Similarly, Comrade O'Zik, also of the 'white and black' orientation submitted with panache that the "President Presides, the Speaker Speaks". Again, Kazeem Olalekan Israel of the Judicial Council concluded among other things, that the Congress held on the 8th day of June, 2017 was nothing but a doctored arrangement!. Many more have written and are still writing.

These men and women wrote with passion and common sense in  time  when men are suffering from the starvation of these iconic virtues.

These brings me to a Mark-Twain type of ironic dillemma, without prejudice to medical nor doctoral students and also with no malicious intents to all persons bearing Omole, either as a Surname or name, I'm inclined to submit that Doctor and Omole are arguably the most dangerous lexicon in the dictionary of our Union. Is it just sheer coincidence that the 'Omole' of yesterday and the Omole of "this day (newspaper.. Lool) have no respect whatsoever for fundamental human rights, constitutionalism, due process and every other thing incidental to progress and decorum?

Well, I believe it's sheer coincidence but again, they say coincidences are God's way of remaining anonymous.

Testimonies abound from those who have had close contact with the presidency stating among other things that the Omole Dr will rather disregard the express provisions of the constitution.

Some informed colleagues are of the opinion that on a scale of preference, the political machine of the president comes before the attainment of parliamentary resolutions. I laughed when I heard that our Doctor will not release the keys to  union committee rooms in order for the various committees to kick start their statutory duties because the doctor holds the opinion that the committees were partially . What sort of political insecurity is that?

In fact, I heard the Doctor or (Dictator...synonyms?) obstructed the peaceful bonfire party organized by Angola hall excos. The presidential obstructionism was said to have been punctuated with Kodlinye and Aluko type of battery and assault. It makes me laugh and wonder, what sort of rebranding is this one tori olohun ehn? Kangaroo Congress? Inside Ramadan? Well, maybe the doc-dictator has forgotten that men die and if their death happens to be questionable, a coroner's inquest becomes unavoidable, that is, an autopsy will have to be conducted by Doctors! Doctors in every sense of the word not some phoney Doc-dictators.

May the doctors in the Student Representative Council wake up to this important duty and conduct a long overdue autopsy on the Presidency.

And again Mr President, I hope you know what John Wilkes Booth shouted after he assassinated Abe Lincoln, he said "Sic Semper Tyrannis--thus always to tyrants!"

Too bad you don't even have  'Lincolnic' antecedents.
It's not too late Sir.

Wole Zangani
Faculty of Law
10-6-17

THIS 'KUNG FU' UNION NEEDS REFORMS by Jigan

The most powerful nation in the world isn't America after all, but imagination- Zig Ziglar.

Not one or two persons I've said that I'm too idealistic. That I fail to see the true picture of things. That most times what ought to is not what is. Well, while I won't disparage these assertions, my reply has always been that I'm a 'way-forwardist'. That my brain is wired to immediately trace the rot in any society I find myself, after which I immediately set out to tackle these issues. I hardly rant. Name calling and tantrum throwing is not my thing. I just want progress!

The events of the preceding weeks and in fact days have further entrenched our position as  a 'gidigbo' and a 'Kung Fu' Union. The latest uprising was incited by a President, who in a flagrant disregard for Congressmen, put an abrupt end to the most powerful gathering of Great Ife Students. Dr. Ibk, in an ostensive display of dictatorial tendencies, decided to prematurely kill a promising Congress, and of course students got irate. Students got mad, the same way a husband will get mad at a wife who suddenly says no more to love making after clothes have been done away with.

It is clear that mob actions don't necessarily bring way forwards and as such they should not be encouraged in any form or manner. I must however say that the mob culture is a culture ingrained deeply into the OAU Culture. A last resort that has obviously brought no tangible result for a while now.

My opinion of the Union was formed right from my early days as an active participant in her dealings. It was clear to me from inception that that our Union needs reforms. It is clear that both constitutional and cultural reforms are salient if this union is to stand the test of relevance. It is conspicuous that so many salient proceedings that have no constitutional provisions have left much to the question, hence the intrusion of constant mob attacks. If the constitution we so cite and uphold  was drafted by Students like us some thirty seven years ago, what are we bequeathing to the incoming generation of Unionists? Imagine if we had a constitution with express provisions that "a President shall not moderate a Congress if the Congress is to deliberate on matters pertaining to allegations against him in the performance of his official duties"

One must not however forget that people make up institutions, and that institutions are as strong as the people want them to be. It is apposite to state that mob actions won't stop if Union leaders keep defying and flagrantly disobeying the express wishes of the people. Truth is only people can strengthen institutions. 

Lastly, I want to adduce that an orderly society is possible. A society of progress propelled by strong institutions is possible. A seamless Union where constituent parts know their functions  and carry them out to the latter is possible. But then, the underlying question is, are we ready to reform this Union, make up to date laws and strengthen our institutions? Or are we content to rant, and rant, and keep fighting 'gidigbo' and 'kung fu'?

Jigan

Parliamentarian representing the Faculty of Law

Obafemi  Awolowo University

08107232208

LAW & GRACE; COMMON LAW & EQUITY By ADESOKAN AKINADE [Dove] LL.B 5

According to H.L.A Hart in his book, ‘The Concept of Law,’ few questions concerning human society have been asked with such persistence, and answered by serious thinkers in many diverse, strange and even paradoxical ways as the question: ‘What is Law?’

Generally speaking, the concept of law may mean different things to different people. The physicists speak of the law of gravity or Newton’s law of motion, the economists - the law of supply and demand, the biologists - Darwin’s law of evolution, inter alia.

According to John Austin, laws are general commands issued by a sovereign to members of an independent political society, and backed up by credible threats of punishment or other adverse consequences (sanctions) in the event of non-compliance.

The German jurist, Von Savigny, opposed this definition which, according to him, is a condition precedent to the right understanding of the science of all law. To him, law is derived from the SPIRIT of the people (the volksgeist)  just like language and culture. In other words, law developed from popular consciousness and traditional values of the society.

Austin was an English lawyer who was the first lecturer of Jurisprudence at this the University of London and thus the most influential figure in English jurisprudence for the last third of the 19th century and for much of this century. He was a positivist. Positivist school, though deals basically with human laws, derived its ideas from the biblical command by God to the first man and woman not to eat from the tree planted in the middle of the garden, and he backed it up with credible threats of punishment which was death as in Genesis 2:16 & 17.
They flouted the order and faced the consequence.

Similarly, He gave the Ten Commandments in Exodus 20 and listed sanctions in Exodus 21 & 22. As a matter of fact, the punishments for murder and manslaughter are contained Exodus 21:12; for kidnapping in Exodus 21:16.

Most of these laws were as strict as the common laws of England. The common laws of England were the origin of most laws of the common law countries which established Savigny’s definition of law. I am not particularly concerned about definition: according to Felix Cohen, ‘good deal of fruitless controversy has arisen out of attempts to show that a definition of law… is either true or false. A definition of law is useful or useless. It is not true or false, any more than a New Year’s resolution or an insurance policy.’

The Common Laws of England were strict, formal and full of legalism. They were judges-made laws. These were itinerant judges who moved from one region to the other to administer justice. As a historical fact, England had no unified system of law prior to the Norman conquest of 1066 and the subsequent enthronement of King Williams I. Actions were originated through royal writs which were inadequate and ineffective since some rights were not entrenched in the writs which were expected of any applicant to obtain.  Even those that were entrenched could not provide the aggrieved party adequate remedies. The only forms of remedy were damages in form of monetary  compensations  just as death was the only form of punishment for whosoever sinned in the old testament of the Christian Bible.
As a result of this obvious harshness, grace was introduced by God as contained in the New Testament while equity was introduced to mitigate that of common laws of England. Grace means unmerited favour which was inaugurated following the crucifixion of Jesus Christ. Equity was introduced following the decision of Earl of Oxford’s case (1615)1 Rep. Ch. 1. In that case it was ruled that in the event of conflict between a doctrine of equity and a rule of common law, equity should prevail. Similarly, with grace comes mercy, and according to James 2:13 mercy triumphs over judgement.

One would think that equity has come to destroy the law, whereas, equity follows the law. Maitland wrote, ‘the two streams have met and still run in the same channel, but their waters do not mix.’ Cardozo in Graf v. Hope Building, 254 N.Y.I at 9 (1930) states that ‘equity works as a supplement for law and does not supersede the prevailing law.’ Similarly, in Matthew 5:17, ‘do not think that I have come to abolish the Law or the Prophets, I have not come to abolish them but to fulfil them.’ Jesus said this so as to bring to the attention of his people that obedience to law is expected of them while cautioning them not to get carried away by abundance of grace.

Finally, both equity and grace have limitations. A maxim states that, ‘he who comes to equity must come with clean hands.’ This shows that equity will not favour whosoever has his hands soiled. Just as every law has its exception(s), equity does as well. Hence, the question raised in Romans 6:1 that, ‘… shall we continue in sin, that grace may abound?’ Then the next verse, ‘God forbid.’

Keep God’s commandments and endeavour not to abuse His grace!

ADESOKAN AKINADE
[Dove]
LL.B 5
Faculty of Law
Obafemi Awolowo University

June 12 Declaration: An Act of Approbriation or Desperation?

Barely two weeks after the conventional commemoration of the nation's Democracy Day on the 29th of May, the President of Nigeria, Muhammadu Buhari announced another historic day as Democracy Day. This has however generated a whole lots of commendations as well as knocks on Mr. President. This is not disconnected from the fact that not many saw the announcement coming. As the road to the future always starts from the past, it is pertinent we acquaint ourselves very succinctly with the rationale behind this celestial decision.

After the successful coup led by Gen. Ibrahim Gbadamosi Babangida which overthrew the military government of Gen. Muhammadu Buhari (as he then was), the government of the day took it upon itself to ensure the transfer of power back to a civilian government. This culminated into the 1993 general elections. The military government made for two-party system. With *Chief MKO Abiola* being the flag bearer of the *Social Democratic Party (SDP)* and *Alhaji Bashir Tofa* being that of the defunct *National Republican Convention (NRC)*,  the presidential election was conducted on the 12th of June, 1993 by the then National Electoral Commission (NEC) under the chairmanship of Prof. Humphrey Nwosu. Some declassified information had it that the then military government believed that Tofa would win the election and that it would be easier to handle Tofa if the election had to be annulled. However, the election which saw Chief Moshood Kashimawo Olawale Abiola as the acclaimed winner with an unreported total votes of *8,341,309 (58.36%)* was eventually annulled by IBB. Irrespective of this, in a bid to protect and deliver this mandate given to him, history had it that Chief MKO Abiola kept on parading himself as the acclaimed President without a formal and official announcement of the election result which eventually led to his incarceration. History also has it that the subsequent government of *Sani Abacha* promised to acquit MKO Abiola provided the latter let go of his mandate, but Abiola declined. It was however while at the prison that MKO had his last breath. Since then, many Nigerian, particularly from the South West has had the notion that June 12 should be celebrated as Democracy Day. The spirit of nationalism shared reflected also in the way some Nigerians named their children after "Abiola". *Alhassan Ado-Dogura* (Chief Whip, NA) even went ahead to name her daughter after Abiola's wife, "Kudirat". After 25 years of this agitation, on the *6th of June 2018* specifically, President Buhari officially endorse and declared June 12 as the nation's Democracy Day.

Several groups, both regional and national, including the Nigerian Senate has praised Mr. President on this development, as this day (June 12) is even more significant as far as Nigeria's democracy is concern. In the words of *Senator Ahmad Lawan* (the Majority Leader), _" There is not history that could link May 29 to the actual democratic evolution of Nigeria that is greater than June 12"_.
This declaration on the other hand has been greeted with several knocks.  Notable among this criticisms is that of a former Chief Justice of Nigeria, *Alfa Belgore* who questioned the legality and constitutionality of the declaration. *Dino Melaye* though admitted that Buhari's intention is right, he is of the opinion that his action is illegal. Citing _*Chapter 43(2) of the National Honours Act 1963*, he said, _"I am a democrat, I believe very sincerely that Chief MKO Abiola deserves even more than the president has pronounced because he was a true patriot, philanthropist and should be so decorated. But, we are governed in the country by the constitution and extant laws. No matter how beautiful a situation is, the law of the land remains the law of the the land. We should not be emotional about this. The law remains the law"_.

The declaration nonetheless is not without certain implications. The declaration, coming just about 9 months to another general election has been conceived by many, even in the South West as a mere political cake to please the Yorubas. *Ayo Adebanjo*, a leader of the Afenifere said, "Buhari shouldn't think Yorubas are fools". The question now is, if Mr. President really had the intention of this declaration in mind, why must he have to wait till few months to another general election, in which he himself is seeking re-election? Another implication is that of the declaration going against the *National Honours Act 1963* which frowns at national awards given to dead persons, save soldiers or other servicemen for their bravery. It should be noted that Buhari is to confer on Abiola, the highest title in the land, _Grand Commander of the Federal Republic (GCFR)_, with his acclaimed Vice-President, *Ambassador Baba Gana Kingibe* and *Gani Fawehinmi* _Grand Commander of Order of the Niger (GCON)._ The last but not the least is the alteration of the *Public Holidays Act* which provides for May 29th as the country's Democracy Day.

Conclusively, I am of the opinion that efforts should be geared by our leaders to ensure the fortification of our hard-earned democracy for the betterment of the citizens and not as a mere machinery. *Richard Brookhiser* once said, _*"The most important form of honesty, especially in a leader, is discerning the great course of action and forthrightly pursuing it"*_. Much more than declaring June 12 as the nation's Democracy Day, our public and private institutions, parastals and agencies should be more strengthened, free from all unhealthy rivalry and political masturbations, in order to ensure their efficiency. Government at all levels should seek first the comfortability of the citizenry, and all other things can be added.
 

The labor of our heroes past shall never be in vain. God bless Nigeria!

 

Adesanya Abiodun Samuel is a student of Law, Obafemi Awolowo University

THE INTERRELATEDNESS OF ACCOUNTING AND LAW AND THE NON EXISTENCE OF ONE WITHOUT THE OTHER -- HAJIYA KUDIRAT A. (AUDITOR-GENERAL FOR FCT AREA COUNCILS)

THE INTERRELATEDNESS OF ACCOUNTING AND LAW AND THE NON EXISTENCE OF ONE WITHOUT THE OTHER.

Accounting is a multifaceted discipline of identifying, measuring and communicating of an organization’s economic health. The discipline of accounting is best understood when one has strong conceptual understanding of other interconnected disciplines. The other disciplines which accounting is increasingly seen to interact with are: Economics, Mathematics, Statistics, Law and Management. Let’s discuss in brief the interrelatedness of accounting and the law and the non-existence of one without the other.


DEFINITION OF TERMS/CONCEPTS

DEFINITION OF ACCOUNTING

The American Institute of Certified Public Accountants (AICPA) defines accounting as“ the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are in part at least of financial character, and interpreting the results thereof”.

Accounting: is the measurement, processing and communication of financial information about economic entities such as business and corporations. It refers to the process of summarizing, analyzing and reporting these transactions to oversight agencies, regulators and tax collection entities, business owners, investors, and other stake holders.

 DEFINITION OF LAW

Law is the set of rules which a particular country or community recognizes as regulating the actions of its members, which may be enforced by the imposition of penalties. It is a system of rules that a society or government develops in order to deal with crime, business agreements, and social relationships. Law is a rule or set of rules for good behavior which is considered right and important by the majority of people for moral, religious, or emotional reasons. (https- // Merriam – Webster.com/ dictionary)

The main sources of regulation which interrelate accounting with law includes:

• Accounting standards
• Company law; and
• For listed companies, the listing rules of the relevant stock exchange.

ACCOUNTING  STANDARDS:  are authoritative statements of how particular types of transactions and event are reflected in the financial statement. International Financial Reporting Standards are used in Nigeria (IFRS) for Companies while, International Public Sector Accounting Standards (IPSAS) are in use for public sector establishments (Government).

COMPANY LAW:  this is the primary source of company Law in Nigeria. Among other things, it establishes the requirements for financial reporting by all companies in Nigeria. It sets out rules for determining profit available for distribution, issuing and redeeming share capital, the reserves that a company must have etc. The main company law status in Nigeria is Companies and Allied Matters Act (CAMA) 2004 as amended.

THE INTERRELATEDNESS OF THE SUBJECT MATTERS

Accounting is interrelated with law, as it operates within a legal environment. Thus, all the transactions are governed on the basis of different Acts. Business organizations are governed by their respective statues that provide many aspects pertaining to the preparation of accounts. However, it’s likely that accounting influences law and is also influenced by law. In this way, accounting is also related to law because of the variety of many legal aspect and procedures. Accounting is guided by regulatory frame work and it is regulated by law particularly Business /Commercial Law. 

The relationship between accounting and law reveals itself in many forms as company law consists of detailed rules. Accounting standards may be rules based or principle-based. International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are mainly principles based, or a mixture of both rules and principles. This clearly show the interrelatedness of accounting and law. 

Nigeria has a regulatory system in which company and business law deals with specific matters. For instance the Sales of goods Act, Insurance law, Hire purchase transactions, Agency, partnership Act, 1890, Banking Laws Bank and other financial Institution Decree (BOFID) No. 25 of 1991, Central Bank Decree No. 24 of 1991 which repealed the Central bank of Nigeria (CBN) Act of 1958. This was effectively an effort to ensure they fit between the CBN Act and the general Bank and other financial Institution (BOFID). All these laws/Act are interrelated and complement the accounting principles and standards in terms of preparation and presentation of financial statements.

THE INSEPRABLE LINK AND NON EXISTENCE OF ONE  WITHOUT THE OTHER

In a report presented to the Essex County (New Jersey) Bar Association by a joint committee of lawyers and accountants, the following were noted as examples of interrelatedness of activities requiring the services of both accountants and lawyers:

(1)  Planning the type of legal entity to conduct a new business, having in mind the subject of Federal, State, and Local Government taxes.

(2) Upon incorporation of businesses, the opening of books of account and installation of accounting software.

(3) Problems involved in the dissolution of partnerships and corporations.

(4) Problems involved in the consolidation, merger, acquisition and reorganization of corporations.

(5) Determination of extent of damages and profits in patent and other infringement suits.

(6) Determining losses covered by fire insurance policies and preparation of proof of claim.

(7) Matters arising in receivership and bankruptcy cases, including, Examination of books and records of the bankrupt and an analysis of Financial statements.

(8) Determination of rights of life tenant and remainder man, especially with regard to distribution of corporate dividends.

(9) Income tax matters, including presentation of cases before the

Commissioner of Internal Revenue and before the Tax Appeals Tribunals. Example Self assessment done by tax payers.

(10) Preparation of registration statements for the Securities and Exchange Commission etc. (see Byerly, Relationship between the practice of Law and Accounting 1998).

In addition, other areas of interrelatedness of accounting and law are:

(a) The preparation or interpretation of lease contracts, particularly where valuation of property or the determination of income is involved, or where there are lease security deposits.

(b)  Problems relating to the declaration of dividends.

(c) The preparation of documents creating trusts, either living or Testamentary.

(d) Preparation of evidence for presentation in court where accounting records constitutes an important part of the evidence (Forensic Audit).

(e)The preparation of uniform legislation, particularly where it affects the interpretation of such terms as earned surplus, capital surplus, stated capital, dividends, insolvency, and many other matters which relate to both accounting and law. (Journal of Accounting the North Carolina review 2003)

Furthermore, financial transactions recorded in books of accounts are affected by law in the sense that in so many cases, accounting data must comply with the requirement of a particular enactment. 

In the case of Nigeria  For instance, there is no statutory obligation upon sole proprietorship or partnership firm to prepare final accounts. Whereas,  Joint stock companies have a statutory obligation to keep accounting records and to prepare financial statements as required under Section 331 and 334 of Companies and Allied Matters Act (CAMA) 2004 as amended. For instance;

Duties of a Director

Section 305 (3) duties of a director as amended “shall have regard to the impact of the company’s operations on the environment in the community where it carries on business operations”. Thus, there is now a codified requirement for Directors to be conscious of the community and environment in areas where the company carries out business.

 This provision is most welcome and long overdue, considering the fact that environmental issues are fast taking the front burner in the global business community and businesses in the 21st century are proffering ways of conducting their activities in more environmentally friendly manner.

Additional Financial Statements

Section 375 (2) makes provisions for additional financial statements required to be prepared by the directors of a company in respect of each year of the company.  These additional statements include a statement of cash flow as an alternative to a statement of the source and application of fund; and changes in equity. These essentially align with International Financial Reporting Standards. (www.Nigeria Law.org / Companies and Allied Matters Act) as amended.

More so, accounting is interrelated with law in area of forensic accounting and auditing. The Forensic accountants are often engaged to quantify damages in instances related to fraud and embezzlement as well as on matters involving insurance, personal injury, business disputes, business interruption, divorce and marital disputes, construction, environmental damages, cyber-crime, products liability, business valuation and many more. The investigation is likely to ultimately lead to legal proceedings against one or several suspects. The lawyers and accountants who are members of the investigative team must be comfortable with appearing in court to explain how the investigation was conducted, and how the evidence was gathered.

"It has been my observation however, that training in the elements of bookkeeping and accounting are very valuable to a lawyer. Many at times, I noticed from experience that, the lawyer who is familiar with books of account has a greater advantage over an opponent unfamiliar with such matters. In fact, so much of the litigation which is profitable to the lawyers, requires the examination of books of account that all lawyers who accept to trial cases ought to possess knowledge of Accounting."

"Accounting is especially valuable in the examination of witnesses in the trial of cases; also for the understanding of a client's business and business problems." For instance, in the field of the patent law: 

(i) Deals of all kinds for the manufacture and articles for sale, machines, etc. Whether on a royalty or other basis, requires a thorough understanding of accounting and law.

(a) For the negotiation of the deals, and (b) for the drafting of definite, certain and workable contracts; and 

(ii) In connection with recoveries for infringement, a large body of law has been built up, which is generally referred to as “the law of patent accounting”. The recovery is absolutely dependent upon knowledge of accounting, and such knowledge is necessary to the application of the law itself. This has special reference to Cost Accounting and to such items as the proper classification of law and accounting terms of cost and the spreading of overheads, as well as such items as depreciation and depletion.

The lawyer whose practice includes any substantial amount of advisory work for business enterprises, whether corporations or partnership, has frequent need for the ability to understand and analyze financial statements. These statements clearly indicate the relationship between law and accounting. 

One explanation of the interrelationship between these Two (2) fundamentally dissimilar decipline was presented by (A. A. Berle, Jr. and Frederick S. Fisher, Jr. Journal of Accounting, North Carolina, law review 1993).

After exhaustive research to determine the extent to which the courts have undertaken, to impose rules of accounting as rules of law: “Every day, lawyers and courts predicate legal effects on the results of accounting. It may fairly be said that rules of accounting are for many purposes rules of law or conversely that rules of law entail rules of accounting".

The respective tasks of a lawyer and accountant here intermingle so closely that neither can proceed without the other. To a much larger degree than perhaps either profession realizes, this intermingling has already taken place. Courts have in fact and in form laid down rules which bind the accountants, or they have themselves adopted accounting conventions. 

Once these rules of account have found their way into the body of law, it becomes legally obliged to be followed. Not only do the courts adopt and lend sanction to accounting principles as exemplified in accounting practice.

CONCLUSION

From the foregoing, there is practically a universal agreement amongst practicing lawyers, that the services required of the lawyer today (outside of a very few specialized fields) demand a certain amount of accounting training for most competent performance.  Therefore, simultaneous consideration of the legal and accounting aspects of certain problems, may suggest the necessity of important modification of accounting practice in order to reflect the results of the legal rules.

There are undoubtedly many other points at which lawyers and accountants should unite their activities in the endeavor to render to clients a service which is complete, adequate and satisfying for the specific purpose at hand. However, the examples listed in this discussion constitute a fair sample, and in themselves offer substantial proof of the interrelatedness of Accounting, Law and the non-existence of one without the other. 

Thanks for your attention and God bless you.

HAJIYA KUDIRAT A.  ABDUL-HAMID
AUDITOR-GENERAL FOR FCT AREA COUNCILS