INTERNATIONAL JOURNAL OF COMPARATIVE LAW AND LEGAL PHILOSOPHY (IJOCLLEP)
type: channel
description: International Journal of Comparative Law and Legal Philosophy (IJOCLLEP) is a peer blind reviewed periodical that provides a dynamic platform for dissemination of ideas on comparative law and philosophy of law. As it is hard, in our contemporary globalized world, to confine developments in law to one jurisdiction and isolate them from another, the Journal is a podium for reports on developments in the field of comparative law from all parts of the world. As also a philosophy of law forum, IJOCLLEP provides an opportunity for spread of the results of analysis of transnational legal history and theory, private international law/conflict of laws, and the study of legal systems, cultures, and traditions.
language: en
publication name: INTERNATIONAL JOURNAL OF COMPARATIVE LAW AND LEGAL PHILOSOPHY (IJOCLLEP)
items: PROFESSIONALISM IN TAX PRACTICE: TAX INTERMEDIARIES, MARINES TAXATION, AVIATION TAXATION, BANKING TAXATION, INSURANCE TAXATION AND BANKRUPTCY TAXATION
items: EXPOUNDING THE SALIENT PROVISIONS OF THE NEW TAX REGIME IN NIGERIA
items: THE LEGAL STATUS OF CHILDREN BORN OUT OF WEDLOCK IN NIGERIA: PROGRESS AND GAPS
items: TO WHAT EXTENT DOES MARITIME PIRACY IN THE GULF OF GUINEA AFFECT THE LIABILITY OF CARRIERS UNDER CONTRACTS OF CARRIAGE OF GOODS BY SEA?
items: NEW STATE CREATION IN NIGERIA WITHOUT POLITICAL RESTRUCTURING AND GOOD GOVERNANCE: ASSESSING THE IMPLICATIONS
items: EXAMINATION OF THE LEGAL FRAMEWORK FOR COMBATING CYBERCRIMES IN NIGERIA
items: THE EFFECT OF FLAGS OF CONVENIENCE ON NATIONALITY OF SHIPS
items: JUDICIAL ACTIVISM: A CATALYST FOR GENDER EQUALITY IN INTESTATE SUCCESSION
items: COMBATING XENOPHOBIA IN NIGERIA: A CRITICAL EVALUATION OF DOMESTIC, REGIONAL, AND INTERNATIONAL HUMAN RIGHTS INSTITUTIONS
items: THE RIGHTS OF FEMALES TO INHERIT UNDER NIGERIAN CUSTOMARY LAWS: HOSTILE FACTORS EXOGENOUS TO CUSTOMARY LAWS
items: ELECTRICITY BAND SEGREGATION IN NIGERIA: EXAMINING ITS IMPACT ON FUNDAMENTAL RIGHTS AND THE PRINCIPLE OF EQUALITY
items: PROBLEMS BEDEVILING COMPARATIVE TAX LAWS: THE WAY FORWARD
items: UNIFORM COMMUNITY ADMINISTRATION IN A HETEROGENEOUS CULTURAL SETTING: AN ASSESSMENT OF THE BAYELSA STATE COMMUNITY ADMINISTRATION BILL, 2024
items: EVALUATION OF THE NIGERIA CORRECTIONAL SERVICE SYSTEM: LESSONS FROM THE UNITED KINGDOM
items: REMEDIES FOR UNFAIR DISMISSAL UNDER NIGERIAN LABOUR LAW
items: INTERNATIONAL JOURNAL OF COMPARATIVE LAW AND LEGAL PHILOSOPHY (IJOCLLEP), VOLUME 7 NO 2, 2025
items: THE LEGAL REGIMES OF THE NIGERIAN MARITIME ZONES
items: RECOGNITION AND ENFORCEMENT OF INTERNATIONAL COMMERCIAL ARBITRAL AWARD: NEW YORK CONVENTION IN FOCUS
items: THE CHALLENGE OF DEFINING THE ENTITY ENTITLED TO THE EXERCISE OF THE RIGHT OF SELF-DETERMINATION UNDER INTERNATIONAL LAW
items: CRITICAL AREAS UNDER THE NIGERIAN COPYRIGHT ACT FOR URGENT LEGISLATIVE INTERVENTION: COMPARING WITH THE UNITED STATES COPYRIGHT ACT*
items: NIGERIA’S APPROACH TO STATE IMMUNITY IN INTERNATIONAL COMMERCIAL ARBITRATION: A CASE FOR THE ENACTMENT OF NIGERIA’S FOREIGN STATE IMMUNITIES ACT
items: ECONOMY, POLITICS, LAW AND ENERGY: HOW CAN NIGERIA RECOVER THE LOST YEAR OF 2021?
items: THE NEED FOR OIL AND GAS SECTOR REFORMS AND THE ROLE OF TAXATION IN NIGERIA⃰
items: MENTALLY ILL OFFENDERS VIS-A-VIS THE CHALLENGES OF ADMISSIBILITY OF OPINION EVIDENCE IN NIGERIA
items: YOUTH AND CHILD EMPOWERMENT IN NIGERIA: A LEGAL APPRAISAL
items: THE DEATH OF QUEEN ELIZABETH II: IMPLICATIONS FOR THE PRINCIPLE OF PACTA SUNT SERVANDA
items: CRIMINAL LIABILITY UNDER THE NIGERIAN CRIMINAL JURISPRUDENCE
items: AN APPRAISAL OF THE LOCAL GOVERNMENT PROPERTY TAX COLLECTION IN NIGERIA: ECHOES FROM SOME OTHER JURISDICTIONS
items: A JURIDICAL REVIEW OF TRADE MARKS INFRINGEMENT, DEFENCES AND REMEDIES UNDER THE NIGERIAN LEGAL SYSTEM
items: MEDICAL NEGLIGENCE ERROR AND MALPRACTICE AS VIOLATION OF THE RIGHT TO THE PROHIBITION AGAINST TORTURE, CRUEL, INHUMAN AND DEGRADING TREATMENT OF PATIENTS IN NIGERIA

PROFESSIONALISM IN TAX PRACTICE: TAX INTERMEDIARIES, MARINES TAXATION, AVIATION TAXATION, BANKING TAXATION, INSURANCE TAXATION AND BANKRUPTCY TAXATION
type: item
description: Professionalism in tax practice is central to the integrity, efficiency, and legitimacy of any modern tax system. Nigeria being an economy increasingly reliant on internally generated revenue and confronting persistent fiscal constraints, the professional conduct of tax practitioners assumes heightened significance. Lawyers, accountants, tax consultants, and other intermediaries serve as the operational bridge between taxpayers and the tax authorities; their expertise, ethical judgement, and compliance with statutory mandates fundamentally shape the quality of tax administration and the outcomes of tax governance. The research highlights emerging issues particularly the expanding role of tax intermediaries, the influence of digital technology and electronic filing systems, and the challenges posed by aggressive tax planning and cross-border transactions. A comparative reference to selected jurisdictions underscores the widening gap between Nigerian practice and international best standards in tax professionalism, compliance culture, and regulatory oversight. This paper undertakes a doctrinal, analytical, and comparative examination of professionalism within Nigerian tax practice, interrogating both the legal frameworks and the ethical parameters that define the responsibilities of tax professionals. Anchored on key legal instruments such as the Federal Inland Revenue Service (Establishment) Act 2007, the Companies Income Tax Act, the Personal Income Tax Act, and the Chartered Institute of Taxation of Nigeria (CITN) Act 2004, the study explores the statutory obligations, regulatory expectations, and disciplinary mechanisms designed to guide tax practitioners. It further employs a sectoral analysis to illuminate the complexities and specialised professional demands inherent in marine taxation, aviation taxation, banking and financial services taxation, insurance taxation, and bankruptcy/insolvency taxation, each of which possesses unique regulatory nuances that test t…
subject: Articles
  topic: section
subject: Aviation taxation, Banking taxation, Insurance taxation, Marine taxation, Professionalism in tax practice, Tax intermediaries
  topic: keywords
creator: Mercy A. IWOWO; Anthony I. IWOWOAdemola TAIWO;
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

EXPOUNDING THE SALIENT PROVISIONS OF THE NEW TAX REGIME IN NIGERIA
type: item
description: The 2025 Nigerian tax reform which has taken effect from January, 2026, constitutes a major overhaul, introducing the Nigeria Tax Act, Tax Administration Act, and new, specialized revenue services to modernize the fiscal framework, simply compliance, and then boost revenue. Thus, the reform aims to enhance efficiency, reduce the tax burden on low-income earners, and therefore align with global standards. In that light, the paper is thus an academic contribution to examine the salient provisions of the new tax regime in Nigeria, and to determine to what extent the taxing authorities are posed to actualize the missions of the newly unveiled tax regime. To carry out the above investigation, the use of doctrinal legal approach, analyzing legislation, case law, constitutional clauses and academic literature were synthesized. It was the findings of the study, among others, that there were some yawning gaps in the enabling legislation that ushered in the new tax regime. To stem the tide, the study advocates an urgent review through proactive legislation, among others.
subject: Articles
  topic: section
subject: New Tax Regime, Salient Provisions, Economy, Nigeria
  topic: keywords
creator: William Amechi CHUKWUMA
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

THE LEGAL STATUS OF CHILDREN BORN OUT OF WEDLOCK IN NIGERIA: PROGRESS AND GAPS
type: item
description: The legal status of children born out of wedlock in Nigeria has been associated with social cultural biases, deeply rooted in customary and religious backgrounds. Children born out of wedlock often face numerous challenges in enforcement of their legal rights especially in issues pertaining to inheritance rights and social status under customary law. The paper analyses progress made so far in according children born out of wedlock their legal status, with a comparative analysis of practices in some selected African countries. In so doing will rely on the doctrinal research methodology. However, it is worthy to note that current legal developments in Nigeria, reveal significant shift towards equality and non-discrimination as provided under the Nigerian Constitution, Child’s Rights Act and some landmark judicial pronouncements on equality and non -discrimination and the medical proof through paternity test. Despite these advancements made, several gaps remain in enforcement of legal status of a child born out of wedlock as a result of the country’s inability to effectuate these statutory enactments especially under customary law practices coupled with the bottlenecks in proving paternity. The paper therefore calls for strengthened judicial enforcement political will, intentionality, public sensitisation plus proactive steps towards ensuring substantive equality for all children in Nigeria.
subject: Articles
  topic: section
subject: Legal Status, Children Born Out of Wedlock, Progresses and Persistent Gaps, Nigeria
  topic: keywords
creator: Helen Favour KALU; Ijeoma Chinaka EZEUDE
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

TO WHAT EXTENT DOES MARITIME PIRACY IN THE GULF OF GUINEA AFFECT THE LIABILITY OF CARRIERS UNDER CONTRACTS OF CARRIAGE OF GOODS BY SEA?
type: item
description: Maritime piracy remains a persistent threat to commercial shipping in the Gulf of Guinea, posing significant legal challenges to the allocation of risk and liability under contracts of carriage of goods by sea. This paper examines the extent to which maritime piracy in the Gulf of Guinea affects the liability of carriers for loss of or damage to cargo. It critically analyses whether piracy constitutes an excepted peril capable of exonerating carriers from liability, or whether carriers remain legally accountable due to failures in seaworthiness, due diligence, or contractual risk management. The paper is grounded in a doctrinal analysis of relevant international legal regimes, particularly the Hague–Visby Rules, the Hamburg Rules, and the Rotterdam Rules, as well as applicable principles of Common Law and Nigerian maritime legislation. Judicial decisions and standard form contracts, including bills of lading and charterparty clauses, were also examined to assess how piracy-related losses are treated in practice. The paper concludes that while international carriage of goods regimes provides certain defences to carriers, the effectiveness of such defences is significantly constrained by evolving standards of due diligence and risk prevention. The paper recommends strengthened contractual clarity, enhanced compliance with security obligations, and legal reforms to better reflect contemporary piracy risks in the Gulf of Guinea.
subject: Articles
  topic: section
subject: Maritime Piracy, Gulf of Guinea, Hague, Rotterdam, Chaterparty, Carrier, Hamburg
  topic: keywords
creator: Ogugua V. C. IKPEZE; Chijioke Collins ANI
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

NEW STATE CREATION IN NIGERIA WITHOUT POLITICAL RESTRUCTURING AND GOOD GOVERNANCE: ASSESSING THE IMPLICATIONS
type: item
description: Beyond the threat of insecurity saga and quest for state police currently going on in Nigeria, no issue commanded a significant concern in the contemporary Nigeria than restructuring and good governance. These we believe will effectively address the numerous anomalies threatening the corporate existence of the polity, thus awaken the nation to compete favourably with world nations in world politics and development. To tackle these problems, the work adopted a doctrinal research methodology. The approach is analytical and also employed primary and secondary sources of information to drive home the points. The findings of the study showed that pseudo federalism, defective Constitution and bad governance topped other reasons for agitation for restructuring and good governance. Accordingly, the paper, recommended the adoption of a true federalism, through the enactment of a new Constitution that is participatory, and genuinely reflected the aspirations of the citizenry and good governance. These we believed would reduce the wide gap between the centre and the units, douse the agitation in the polity and enhance development, before a new state creation would be considered. The paper concluded that doing otherwise may amount to exercise in futility.
subject: Articles
  topic: section
subject: Federalism, Constitution, Restructuring, Good Governance, State Creation in Nigeria, Marginalization
  topic: keywords
creator: A. C. AKPUNONU; Nneamaka Mariah ILODIGWE
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

EXAMINATION OF THE LEGAL FRAMEWORK FOR COMBATING CYBERCRIMES IN NIGERIA
type: item
description: This article found cybercrime to have emerged as one of the most potent threats to Nigerian contemporary governance, economic stability, national security, and the protection of fundamental rights in this digital age. Nigeria, like many rapidly digitising states, was found to have responded by enacting specialised legislations and established multiple enforcement and regulatory institutions. This article found that these developments notwithstanding, persistent concerns remain regarding the effectiveness, coordination, constitutional compliance, and practical enforcement of the country’s cybercrime legal framework. This article therefore examined the legal frameworks for combating cybercrimes in Nigeria, assessing their scope, operational performance, structural challenges, rights implications, and reform prospects. To addressed the missing gap found, the article, inter alia, addressed the following issues: to what extent does the existing Nigerian legal framework effectively address the different forms of cybercrimes in Nigeria? How do the policy gaps and enforcement challenges undermine the fight against cybercrimes in Nigeria? The aim and objectives of the study were achieved by examining the provisions and enforcement framework of Nigeria’s Cybercrimes Act 2015 and 1999 constitution. The doctrinal methodology was adopted in this article thus statutes, case law, juristic and non-juristic works contained textbooks, journals, internet, etcetera to achieve the aim and objectives of this article. The article found, inter alia, that Nigeria possesses a substantially developed but operationally constrained cybercrime governance system. The article recommended legal and policy reforms for a comprehensive cybercrime regime in Nigeria among other recommendations.
subject: Articles
  topic: section
subject: Cybercrimes, Legal Framework, Examination, Nigeria
  topic: keywords
creator: Samuel Tolu Olumide ADESINA; David Andrew AGBU; Lawrence Monwo ALABI
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

THE EFFECT OF FLAGS OF CONVENIENCE ON NATIONALITY OF SHIPS
type: item
description: The nationality of ships is a fundamental concept in international maritime law, forming the legal basis for the exercise of jurisdiction, regulation and protection by a flag state. Ordinarily, the nationality of a vessel signifies a connection between the ship and state, a genuine link that ensured effective control and accountability. However, the global spread of flags of convenience, whereby shipowners register vessels in states offering lenient fiscal and regulatory conditions without a real connection, has undermined this principle of ship nationality. This paper focuses on the problems that the rise of flag of convenience has eroded the meaning of ship nationality and weakened the flag state responsibilities, creating enforcement vacuums, jurisdictional ambiguities and systemic non-compliance with international maritime obligations. This paper adopts a doctrinal methodology. It critically examines the legal instruments underpinning ship nationality, principally the United Nations Convention on the Law of the Sea 1982, the Convention on the High Seas 1958 and the Maritime Labour Convention 2006 alongside International Maritime Organization and International Labour Organization materials. The findings of this paper reveal that Flags of Convenience have transformed ship nationality into a commercial instrument, enabling shipowners to engage in regulatory arbitrage while evading effective jurisdictional oversight. This has diluted the genuine link principle, transferred enforcement burdens from flag states to port states and weakened compliance with safety, labour and environmental standards. This paper concludes with recommendations that will restore the integrity of ship nationality by a structural reform and reinforcing the genuine link requirement through mandatory registration standards, enhancing global cooperation on port state control, mandating transparency in ship ownership and integrating environmental and social responsibility into maritime financing.…
subject: Articles
  topic: section
subject: Flags of convenience, Flag State Responsibility, Genuine Link Principle, Maritime Jurisdiction, Ship Nationality
  topic: keywords
creator: Anthony I. IWOWO; Nzeribe ABANGWU; Mercy A. IWOWO
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

JUDICIAL ACTIVISM: A CATALYST FOR GENDER EQUALITY IN INTESTATE SUCCESSION
type: item
description: The supposition that the role of the judiciary extends beyond ordinary interpretation of law to making laws through judicial activism is indeed true. This is largely owed to the inadequacy of laws, which have sometimes created a leeway for injustice. The court, being the last resort of the common man, have more often than not come to the rescue of aggrieved parties, thereby expanding the horizons of the law. On the other hand, gender equality has been a contentious subject matter within the context of intestate succession. This article considers how judicial activism has shaped the legal debacle of gender equality in matters of intestate succession. The study highlights how entrenched patriarchal customs and statutory ambiguities perpetuate discrimination against women, widows, and daughters in matters of inheritance, despite constitutional guarantees of equality and non-discrimination. This article adopts a doctrinal research methodology in analyzing legal statutes, case law, and customary practices to interrogate gender inequality in intestate succession within Nigeria’s plural legal framework. Key findings indicate that judicial activism has played a critical role in addressing these entrenched inequalities. The courts, by interpreting constitutional and international human rights principles, have invalidated several discriminatory customs and affirmed the inheritance rights of women in landmark decisions such as Mojekwu v Mojekwu and Ukeje v Ukeje. Furthermore, the judiciary has demonstrated a balanced approach by upholding equitable customary practices, such as the Yoruba Idi-Igi principle, which promotes fairness in the distribution of estates in polygamous families. Nevertheless, challenges persist due to inconsistent enforcement, lack of legislative reform, and continued societal resistance to change. The article concludes that while judicial activism has been indispensable in promoting gender equality in intestate succession, sustainable progress requires c…
subject: Articles
  topic: section
subject: Judicial Activism, Gender Inequality, Intestate Succession, Catalyst
  topic: keywords
creator: Anthony Erhi DUKU; Beauty O. ALLOH; Peter I. GASIOKWU
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

COMBATING XENOPHOBIA IN NIGERIA: A CRITICAL EVALUATION OF DOMESTIC, REGIONAL, AND INTERNATIONAL HUMAN RIGHTS INSTITUTIONS
type: item
description: The concept of xenophobia is an extreme dislike or fear of foreigners, their customs and their religion. This study critically evaluates the effectiveness of domestic, regional, and international institutions in protecting non-nationals against xenophobia in Nigeria. Despite the fact that Nigeria possesses a comprehensive legal framework including constitutional guarantees under Chapter IV, domestication of the African Charter on Human and Peoples’ Rights, and ratification of key international anti-discrimination treaties, incidents of discriminatory administrative practices and arbitrary treatment persist. Using a doctrinal and analytical methodology, this study examines the roles of Nigerian courts, the National Human Rights Commission, immigration authorities, the ECOWAS Court of Justice, and relevant African human rights bodies. Furthermore, the study highlights gaps between normative commitments and practical enforcement including limited access to remedies, weak coordination between institutions, inconsistent compliance with regional decisions and political insensitivities surrounding migration governance. While Nigeria’s framework aligns with international standards, enforcement deficits significantly undermine the protection of non-nationals. Consequently, the study concludes by proposing practical institutional and legislative reforms aimed at strengthening accountability, improving access to justice, and ensuring effective implementation of anti-discrimination norms.
subject: Articles
  topic: section
subject: Xenophobia in Nigeria, Human Rights Institutions; ECOWAS Court of Justice, African Charter, Enforcement; Migration Governance
  topic: keywords
creator: Ifunanya AMASIATU; Ethelbert Obiorah EZEH
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

THE RIGHTS OF FEMALES TO INHERIT UNDER NIGERIAN CUSTOMARY LAWS: HOSTILE FACTORS EXOGENOUS TO CUSTOMARY LAWS
type: item
description: Research female rights to inherit was found to have been concentrated on customary laws that hindered women from being co-heirs with their male counterparts in matters of claims for inheritance; and where such cultures allowed, women share of inheritance was found to be less than their male counterparts. No works have paid particular attention to the attitude of women and other parties that have been inimical to the inheritance rights of women. This work explored the religious factors, courts’ attitudes among other things that are fertile grounds that allow women to be discriminated against in inheritance claims. The study combined the doctrinal and empirical research methods to achieve its aim. Juristic works in textbooks and journals; case law and statutes were consulted to attain its goal. The study, additionally, employed interview method in its search for information. It was the finding that female heirs have to overcome the fear of blackmail, intimidation; and courts must do away with religious sentiments in their application of the Constitution of the Federal Republic of Nigeria, 1999 (CFRN) and declare Islamic Law tenets void as in the cases of other rules of customary laws found to be unconstitutional. The work found the legal framework set for the actualisation of the inheritance rights of females but the challenge remains the attitudes of some persons/institutions. This work recommended, inter alia, that women rights groups socialise females in the matter of claims of their inheritance rights.
subject: Articles
  topic: section
subject: Inheritance, Females, Sharia, Discrimination, Customary Law
  topic: keywords
creator: Faith Epaphras ANZOLO; Martin DANJUMA; Musa Y SULEIMAN
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

ELECTRICITY BAND SEGREGATION IN NIGERIA: EXAMINING ITS IMPACT ON FUNDAMENTAL RIGHTS AND THE PRINCIPLE OF EQUALITY
type: item
description: In April 2024, the administration of President Bola Ahmed Tinubu, through the Nigerian Electricity Regulatory Commission (NERC), promulgated a revised electricity tariff regime that formally classified consumers across Nigeria into five service bands - Band A through Band E, and subjected consumers in each band to different tariff rates commensurate with their assessed quality of electricity supply. The immediate and most consequential effect was a tariff increase of approximately 240 per cent for Band A consumers, justified on the grounds of cost-reflective pricing, with lower bands ostensibly buffered from immediate increases. This article argues that the band tariff structure, as conceived and implemented, constitutes a serious derogation from the fundamental rights of Nigerian citizens to equality before the law and to equal access to public utilities that are essential to the realisation of the right to life and human dignity. Drawing on the constitutional provisions of the 1999 Constitution, the domesticated norms of the African Charter on Human and Peoples' Rights, and the interpretive frameworks developed by Nigerian superior courts and international human rights bodies; the article demonstrates that the band dichotomy reproduces geographic, socioeconomic, and demographic inequalities in constitutionally impermissible ways. It further argues that the framework adopted by the government fails to satisfy the requirements of proportionality and non-discrimination that Nigerian constitutional law and international human rights law jointly impose. It posits that a rights-consistent alternative is both legally compelled and practically achievable. The article calls for structural reform of the tariff regime grounded in principles of energy justice, constitutional equality, and the state's affirmative obligations toward the most vulnerable segments of the Nigerian population.
subject: Articles
  topic: section
subject: Electricity Tariff, Band Classification, Fundamental Rights, NERC, Cost-Reflective Pricing
  topic: keywords
creator: Rapuluchukwu Ernest NDUKA; Nnennia Adaku IFEPE
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

PROBLEMS BEDEVILING COMPARATIVE TAX LAWS: THE WAY FORWARD
type: item
description: Comparative tax law has assumed heightened significance in contemporary legal scholarship as states increasingly seek to harmonise fiscal frameworks in response to global economic integration. Despite shared common-law traditions, notable disparities persist in the design, administration and interpretation of tax laws across jurisdictions. The paper interrogates recurrent problems in tax legislation and administration, including statutory ambiguity, administrative inefficiencies, judicial inconsistency and the pervasive challenges of tax avoidance and evasion. Using doctrinal research methodology and drawing primary sources from statutes, case law and constitutional instruments as well as secondary materials such as academic commentaries, policy reports and comparative analyses, the paper evaluates the extent to which interpretative doctrines and administrative practices influence the effectiveness of tax governance in each jurisdiction. The paper further examines how courts in the three legal systems have approached the interpretation of taxing statutes, particularly concerning strict construction, purposive reasoning and anti-avoidance principles. The comparative inquiry demonstrates that while the United Kingdom exhibits relatively stable jurisprudence supported by a sophisticated administrative apparatus, Nigeria and South Africa continue to grapple with fragmented legislation, institutional weaknesses and inconsistent judicial approaches that undermine coherence and predictability in tax adjudication. The findings reveal that structural deficiencies in legislative drafting, coupled with limited administrative capacity and inconsistent interpretative practices, pose significant obstacles to achieving tax equity and fiscal justice. The paper argues that meaningful reform requires a harmonised statutory drafting approach, enhanced judicial training in tax adjudication, institutional strengthening of tax authorities and improved transnational cooperation aimed at c…
subject: Articles
  topic: section
subject: Court, Jurisdiction, Judicial Interpretations, Tax Laws, Tax Problems, Tax Solutions
  topic: keywords
creator: Anthony I. IWOWO; Ademola TAIWO; Mercy A. IWOWO
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

UNIFORM COMMUNITY ADMINISTRATION IN A HETEROGENEOUS CULTURAL SETTING: AN ASSESSMENT OF THE BAYELSA STATE COMMUNITY ADMINISTRATION BILL, 2024
type: item
description: The Community Administration Bill, 2024 which is currently before the Bayelsa State House of Assembly seeks to create a uniform community administration structure for all communities in Bayelsa State. The Bill proposes to streamline community administration in a preset format, using standard form institutions vested with certain powers. Against the backdrop of the lack of constitutional recognition for traditional institutions, government recognition of these institutions in a statute may be regarded as a welcome development. However, the imposition of uniform structures on the diverse cultural settings within Bayelsa State may do more harm than good, by destroying long standing customs, norms, ethos and traditional structures which have existed for centuries, and this may be counterproductive. This paper critically assesses the implications of the proposed Community Administration bill with a view to suggesting solutions. Drawing examples from Ghana’s practice of protecting cultural institutions, the study finds that maintaining the existing rich and culturally diverse traditional institutions while putting in place certain general standards for community administration would be more effective than uniform prescriptions as intended by the Bill under consideration.
subject: Articles
  topic: section
subject: Community Administration, Uniformity, Heterogeneous Culture, Bayelsa State Community Administration Bill 2024
  topic: keywords
creator: Elvis Akele MANNIE; Perekedou James FAWEI
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

EVALUATION OF THE NIGERIA CORRECTIONAL SERVICE SYSTEM: LESSONS FROM THE UNITED KINGDOM
type: item
description: The Nigerian correctional system remains one of the most challenged institutions within the country’s criminal justice architecture. Despite the enactment of the Nigerian Correctional Service Act 2019 which replaced the outdated Prisons Act and sought to reorient the system toward rehabilitation and reintegration, custodial centres continue to reflect a congested, punitive, and largely ineffective environment. The primary objective of this study is to assess the effectiveness of the Nigerian Correctional Service in fulfilling its statutory and humanitarian mandates of reformation, rehabilitation, and reintegration. The study evaluates legislative and policy foundations, interrogates the roots of persistent inefficiency, and extracts lessons from the more structured, rights-based UK approach. Methodologically, the paper adopts a comparative doctrinal research design, relying on statutory analysis, case law, government reports, and scholarly literature. Primary sources include the 1999 Constitution, Nigerian Correctional Service Act 2019, Administration of Criminal Justice Act 2015, Prisons Act 1952, the UK Victims and Prisoners Act 2024, and international human rights instruments such as the Nelson Mandela Rules and Bangkok Rules. Findings reveal that although Nigeria has made notable legislative strides, the system remains constrained by centralisation, chronic underfunding, and weak accountability mechanisms. Conversely, the UK model demonstrates how autonomy, structured oversight, victim participation, and evidence-based rehabilitation improve outcomes. The study concludes that genuine reform in Nigeria requires a shift toward restorative, transparent, and technology-driven correctional practice anchored on respect for human dignity.
subject: Articles
  topic: section
subject: Nigerian Correctional Service, Prison Reform, Rehabilitation and Restorative Justice, United Kingdom, Prisoners Act 2024
  topic: keywords
creator: Mercy A. IWOWO; Adekunbi F. IMOSEMI; Anthony I. IWOWO
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

REMEDIES FOR UNFAIR DISMISSAL UNDER NIGERIAN LABOUR LAW
type: item
description: The termination of employment represents one of the most contested terrains in contemporary Nigerian labour jurisprudence, embodying the perennial tension between managerial prerogatives and employee security. This paper undertakes a comprehensive examination of the remedies available for unfair dismissal under Nigerian labour law, tracing the evolution from common law contractual principles to the modern statutory framework anchored in the National Industrial Court of Nigeria's expansive jurisdiction. The study analyses the conceptual distinctions between wrongful termination, unlawful termination, and unfair dismissal, while critically evaluating the remedial options including reinstatement, re-engagement, damages, and declaratory reliefs. Drawing from recent judicial decisions, the paper demonstrates how the National Industrial Court has progressively moved beyond the traditional common law constraints to embrace international best practices and ILO standards. The research reveals significant developments in the award of general and exemplary damages, the expansion of reinstatement remedies beyond statutory employment, and the recognition of constructive dismissal as a distinct category of unfair labour practice. The paper identifies persistent challenges including the exclusion of informal sector workers, inconsistent remedial awards, and the absence of comprehensive unfair dismissal legislation. It concludes with recommendations for statutory reform to codify unfair dismissal provisions, establish clear procedural requirements, and strengthen institutional mechanisms for effective remedy enforcement. This study contributes to the ongoing discourse on employment protection in Nigeria and offers valuable insights for policymakers, jurists, and practitioners in the field of labour law.
subject: Articles
  topic: section
subject: Remedies, Unfair dismissal, Labour Law, Nigeria
  topic: keywords
creator: E M WOSU
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

INTERNATIONAL JOURNAL OF COMPARATIVE LAW AND LEGAL PHILOSOPHY (IJOCLLEP), VOLUME 7 NO 2, 2025
type: item
description: International Journal of Comparative Law and Legal Philosophy (IJOCLLEP) is a peer blind reviewed periodical that provides a dynamic platform for dissemination of ideas on comparative law and philosophy of law. As it is hard, in our contemporary globalized world, to confine developments in law to one jurisdiction and isolate them from another, the Journal is a podium for reports on developments in the field of comparative law from all parts of the world. As also a philosophy of law forum, IJOCLLEP provides an opportunity for spread of the results of analysis of transnational legal history and theory, private international law/conflict of laws, and the study of legal systems, cultures, and traditions.
subject: Articles
  topic: section
creator: Editor-in-Chief
rights: Copyright (c) 2025
date: 2025-05-24
publication date: 2025-05-24

THE LEGAL REGIMES OF THE NIGERIAN MARITIME ZONES
type: item
description: Maritime law is one of the oldest branches of international law. Even before the emergence of the current state system and what we may call modern international law, the sea has been under the search-light of earlier international lawyers. Authentic schools of thought were developed in the area of the law of the sea, some of whom actually laid the foundations of present-day international law. It is the light of all these considerations we shall try to examine the Nigerian perspectives as respects the delimitation of maritime zones. As a country that signed and ratified the UNCLOS III, Nigeria is bound by the Convention and each of the zones recognised by it thus has a regime in Nigeria. We shall therefore devote this paper to Nigeria's internal waters, territorial sea, contiguous zone, continental shelf, and exclusive economic zone.
subject: Articles
  topic: section
subject: Maritime Zones, Legal Regimes, UNCLOS III, Nigeria
  topic: keywords
creator: Lateef OGBOYE
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

RECOGNITION AND ENFORCEMENT OF INTERNATIONAL COMMERCIAL ARBITRAL AWARD: NEW YORK CONVENTION IN FOCUS
type: item
description: An Arbitral Award is a decision of an Arbitral Tribunal delivered by the tribunal after its proceedings. The valid ingredients of a valid award are provided in section 26 of the Act which includes that the arbitral tribunal shall state the reasons for the award, the date on which the award was made, the place it was made, and it shall be written and signed by the arbitrators. The different types of awards are. Consent awards, final awards, interim awards, partial awards, interlocutory awards, self-executory awards, and additional awards. An award once it is rendered and published until it is set aside by a court of competent jurisdiction is final and binding on all the parties in the arbitration. The award shall be published to the parties alone. The award can only be made public with the consent of the parties to the arbitration agreement. This is because of the high level of confidentiality required in arbitration proceedings. Arbitration is an effective way to solve disputes, through which parties from different countries can be partially free from anyone’s local jurisdiction. However, the recognition and enforcement of international arbitration awards still rely on national court system. International arbitration awards can be enforced in Nigerian through 5 methods but we are concerned with enforcement under the New York Convention.
subject: Articles
  topic: section
subject: International Arbitral Award, Recognition, Enforcement, Arbitral Tribunal, New York Convention, Arbitration and Conciliation Act of Nigeria 2004
  topic: keywords
creator: Ifeoma NWAKOBY; Chinwe ILOKA
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

THE CHALLENGE OF DEFINING THE ENTITY ENTITLED TO THE EXERCISE OF THE RIGHT OF SELF-DETERMINATION UNDER INTERNATIONAL LAW
type: item
description: The topic of this article is: ‘The Challenge of Defining the Entity Entitled to the Exercise of the Right of Self-determination under International Law’. The aim of the study is to determine the exact unit of the individuals (the people or self) entitled to the exercise of the right to self-determination under international law and whether or not such entity includes a minority group. The methodology employed in the research is doctrinal using both primary and secondary sources. Our findings is that the various legal instruments on the norm of self-determination have clearly failed to give a precise definition of the concept of self or people entitled to the exercise of the right to self-determination. This lacuna has given rise to a multiplicity of opinions amongst scholars, jurists and publicists as to the exact meaning of that concept resulting in a serious challenge as to when or where to apply the norm of self-determination. Moreover, there is a distinction being made between a ‘people’ and a minority group. While a ‘people’ is said to be the entity entitled to self-determination, a minority group is said not to be so entitled. It is our recommendation that a clear definition of the concept be provided by international legal instrument dealing on the rule of self-determination so as to ensure a better application and operation of the rule of self-determination and that the present distinction being made between a ‘people’ and a minority group be removed as it is clearly discriminatory and defeating to the purpose of self-determination.
subject: Articles
  topic: section
subject: Right, Self-determination, International Law, Definition, Challenge
  topic: keywords
creator: Nwamaka Adaorah IGUH; Moses E. ALITA
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

CRITICAL AREAS UNDER THE NIGERIAN COPYRIGHT ACT FOR URGENT LEGISLATIVE INTERVENTION: COMPARING WITH THE UNITED STATES COPYRIGHT ACT*
type: item
description: The Copyright Act is the extant law on copyright in Nigeria. The Act which was passed in 1988 has undergone few amendments. However those amendments are superficial and did not address current issues especially challenges of copyright protection in the current digital era. Notably works on the internet rampantly infringed and there is no legal framework in the Copyright Act to address the issue. The United States Copyright Act has undergone several amendments to address issues of technology as they arise and there is a robust mechanism in place to study new development in technology as it affects copyright protection. This paper analysed the Copyright Act of Nigeria and the United States of America. The research found that the Copyright Act of Nigeria is inadequate to protect the copyright in its present state especially in the digital environment. The research further found that the Copyright Act of the United States addressed contemporary issues affecting copyright protection especially in the digital era. It further addressed other issues like digital broadcasting including cable transmission, satellite transmission and internet broadcast. It was thus recommended that the Copyright Act should be amended to address the short comings and the United States Copyright Act is a good model that can be referred to in amending the Copyright Act of Nigeria.
subject: Articles
  topic: section
subject: Copyright Act, Legislative Intervention, Nigeria, United States, Comparison
  topic: keywords
creator: Kenneth C. NWOGU; Uchechukwu UGURU
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

NIGERIA’S APPROACH TO STATE IMMUNITY IN INTERNATIONAL COMMERCIAL ARBITRATION: A CASE FOR THE ENACTMENT OF NIGERIA’S FOREIGN STATE IMMUNITIES ACT
type: item
description: The concept of State or sovereign immunity had in the time past proceeded on the principle that every State was completely immune from the jurisdiction of the court or legal system of another system based on the principle of equality of States. This was expressed in the terms of absolute immunity theory. Over the years, States started getting more and more involved in commercial activities. This led to the consideration of issues of fairness in relation to investors with which States would go into commercial transaction in respect of which a State might claim immunity for any dispute that might arise. Thus the concept of relative immunity in customary international law began to spring up whereby a State might not be able to claim immunity in respect of its commercial transactions with private investors. Consequently, various States began to pass legislations codifying the concept of relative immunity. The United Nations General Assembly also in 2004 adopted the United Nations Convention on Jurisdictional Immunities of States and Their Property in order to regulate State immunity. This Convention though not yet in force as it had not yet garnered the required accessions by States, represented a codification of the rules of customary international law on relative immunity principles. The problem concerning the issue of State immunity in Nigeria was that Nigeria was yet to pass a legislation on it. The aim of this work was to examine the legal position of Nigeria on State immunity from the standpoint of case law. The objectives of this study were to criticize Nigeria’s approach to State immunity and to make recommendations on how to address it. This work used doctrinal method of legal research by consulting primary sources of law like the United Nations Convention on Jurisdictional Immunities of States and Their Property, domestic legislations of other States and case law. This study also consulted secondary sources like relevant law text books, journal articles and in…
subject: Articles
  topic: section
subject: States, Immunity, International Commercial Arbitration, Commercial
  topic: keywords
creator: Mathew Izuchukwu ANUSHIEM; Ikechukwu Okwudili ODIONU
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

ECONOMY, POLITICS, LAW AND ENERGY: HOW CAN NIGERIA RECOVER THE LOST YEAR OF 2021?
type: item
description: The past year was a turbulent year for the world, as the world was hit with a rampaging pandemic, Corona virus (Covid-19). This pandemic affected all sphere of life. Nigeria as a nation was not exempted. The hit of the pandemic on Nigeria was as grave as it imparted the major source of her income; the oil industry. It is safe to say that Nigeria’s health, legal and economic sectors depend hugely on oil revenue to survive. Whilst struggling with the travails of covid-19, Nigeria was also hit with the EndSars protest against SARS brutality, extortions, extra-judicial killings etc. This work analysis Nigeria’s Economy, Politics, Law and Energy in the face of the twin impact of corona virus and the EndSars protest and how Nigeria can recover from the lost years. It adopts the analytical research methods. It reveals that Nigeria have made law and also relaxes old laws in attempt to stop this twin pandemic. This work recommends that for Nigeria to recover from the lost years she must first fight to curtail the spread of the virus, diversify her economy to agriculture and other energy, make good fiscal and economic policies and exercise strong will amongst other things.
subject: Articles
  topic: section
subject: Economy, Politics, Law, Energy, Lost year of 2021, Nigeria
  topic: keywords
creator: Obidinma IGWE
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

THE NEED FOR OIL AND GAS SECTOR REFORMS AND THE ROLE OF TAXATION IN NIGERIA⃰
type: item
description: Nigeria is a country heavily dependent on its oil and gas industry. The sector has historically been the mainstay of the economy, accounting for a significant portion of the country's GDP and foreign exchange earnings. However, despite its importance, the oil and gas industry in Nigeria has been plagued by a number of challenges, including corruption, inefficiency, and underinvestment. As a result, there is a need for significant reforms in the sector. In carrying out this research, the researcher employed the doctrinal method of research wherein the comparative, descriptive and analytical approaches were adopted. Also the primary sources of legislation, books and judicial authorities as well as secondary sources of journal articles, publications etc were used. This paper explored the need for oil and gas sector reforms in Nigeria and the role of taxation in facilitating these reforms. The paper began by examining the current state of the oil and gas industry in Nigeria, including its strengths and weaknesses. It then discussed the need for reforms in the sector and outlined the various challenges that must be addressed to achieve these reforms. The paper then explored the role that taxation plays in facilitating these reforms, including the use of tax incentives to attract investment and the use of tax compliance measures to reduce corruption and increase transparency. This paper found out that significant reforms are needed in the Nigerian oil and gas sector, and that taxation can play a critical role in facilitating these reforms. By implementing appropriate tax policies, the government can encourage investment, reduce corruption, and increase efficiency in the sector. The researcher concluded that these reforms will be essential for Nigeria to maintain its position as a leading oil and gas producer and to ensure sustainable economic growth and development. Recommendations were made which suits the different phases of the challenges and inefficiencies.
subject: Articles
  topic: section
subject: Reforms, Oil and Gas, Role of Taxation, Nigeria
  topic: keywords
creator: EOC OBIDIMMA; Nwamaka Adaorah IGUH; K.C NZEDIEGWU
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

MENTALLY ILL OFFENDERS VIS-A-VIS THE CHALLENGES OF ADMISSIBILITY OF OPINION EVIDENCE IN NIGERIA
type: item
description: The paper critically examines the evidence of mentally ill offenders’ vis-a-vis investigating the challenges of admissibility of opinion evidence in Nigeria. In cases requiring abstruse or technical knowledge which are outside the knowledge and understanding of the court or jury, opinions of those deemed knowledgeable in those faculties are often sought. This is in consonance with the rule that the testimony of experts constitute exception to the generally accepted rule that when a court is to form an opinion on a relevant fact in issue, opinions of other persons are irrelevant and inadmissible. But the judiciary has maintained a skeptical and cautious attitude toward the admissibility of opinion evidence of experts. This stems from the controversial and conflicting testimonies of experts. This paper appraises the admissibility of opinion evidence as it concerns mentally ill offenders. It presents various legal commentaries and judicial decisions on the concept – both expert and non-expert opinion evidence. The paper distinguishes between professional witnesses and expert witnesses. The paper also states that the courts have often favoured traditional methods of assessing culpability of the mentally-ill offender. It concludes however, that the courts have often rejected opinion evidence of experts because of the unreliable and conflicting testimonies of psychiatrists and other experts – regarding such testimonies as probative, advisory, not essential and do not tie the hands of the court.
subject: Articles
  topic: section
subject: Mentally Ill Offenders, Admissibility, Opinion Evidence, Challenges, Nigeria
  topic: keywords
creator: Augustine U. AMADASU; Enakireru Eric OMO
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

YOUTH AND CHILD EMPOWERMENT IN NIGERIA: A LEGAL APPRAISAL
type: item
description: Youth empowerment is a process where children and young people are encouraged to take charge of their lives by addressing their access to resources to transform their consciousness through their beliefs, values and attitude. This is in tandem with the mandate of United Nations sustainable development goals. When youths are empowered, they have requisite skills and opportunities to positively impact their nation. Study advocates for youth empowerment and examines the various legal framework that provides for their protection. The work revealed that despite youth empowerment programmes sponsored by the Government, many youths and children still wallow in poverty due to many challenges that hinder their development. The work showed many factors that exacerbate lack of empowerment, such as population bloat, social economic and cultural factors. Further, the work discovered that despite the legal framework that provides for their empowerment that there are many lapses inherent to our laws that make it virtually impossible for the realization of their development. The work discovered that youth and children’s development is a catalyst for sustainable development in Nigeria. Furthermore, the work found that youth and children’s development is precedent for national growth and development. Hence, failure to empower them will increase the rate of social vices in Nigeria such as kidnapping cultism peddling, organ harvesting etcetera. The work recommends that government should make policies that will enhance entrepreneurial activities. Review of extent laws like Child’s Right Act, the Constitution of Federal Republic of Nigeria 1999. The government should eradicate every factor that is inimical to youth and children empowerment.
subject: Articles
  topic: section
subject: Youth, Child, Empowerment, Nigeria
  topic: keywords
creator: Nneka UMEJIAKU; Rose A. ENEMCHUKWU; Odinakachukwu E. OKEKE
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

THE DEATH OF QUEEN ELIZABETH II: IMPLICATIONS FOR THE PRINCIPLE OF PACTA SUNT SERVANDA
type: item
description: This article takes a broad look at the death of Queen Elizabeth II of Great Britain and its implications for the commercial/ economic principle of Pacta Sunt Servanda (agreements must be honoured). Queen Elizabeth II of United Kingdom died on the 8 September 2022, born in 1926; she became the Queen at the age of 25, and reigned for 70 years. She was buried on 19 September, 2022. On her death and burial so may appointments or agreements were cancelled or postponed. The day she was buried, was declared a public holiday (bank holiday) throughout the United Kingdom. The main aim of this article is to explain this unforeseen circumstance on the principle of Pact Sunt Servanda, that agreements must be honoured. Can her death act as an exception to this principle of commercial transaction?This article then goes further to discuss the principle of contract called rebus sic stantibus that seek to offer excuse for non-performance of a contractual obligation because of fundamental change of circumstance. One of the questions this paper seek to answer is that, could the death of the Queen of United Kingdom be used as fundamental change of circumstance thereby impeding the performance of a contractual obligation due on those days of her death and burial? Discussions shall also briefly touch the principle of force majure and recommendations shall be proffered.
subject: Articles
  topic: section
subject: Queen Elizabeth II, Pacta Sunt Servanda, rebus sic stantibus Frustration, Implication
  topic: keywords
creator: Joel Adelusi ADEYEYE
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

CRIMINAL LIABILITY UNDER THE NIGERIAN CRIMINAL JURISPRUDENCE
type: item
description: Criminal sanction is the most serious censure the State can impose on an individual and the imposition of criminal sanction for doing nothing sound bizarre. This article examines the circumstances under which a person can be held criminally liable for acting as well as for an omission under the Nigerian criminal jurisprudence. At common law, criminal liability for pure omission is exceptional. However, all systems of criminal law seem to include offences of omission, especially where there is a legal duty. The paper shows that criminal liability will not be imposed or slammed on a person except the person breached the standard approved behaviour by the law. The paper demonstrates that in addition to actus reus and mens rea, two other elements are essential for criminal liability viz, concurrence and causation. Causation under the Nigerian criminal jurisdiction has two dimensions namely factual cause, ‘but for cause’ and legal cause, also called proximate cause. In causation, many events or causes can intervene to break the chains of causation and in consequence absolve the first defendant of criminal liability. To exonerate the defendant, the victim’s conduct must not only be a cause of his injury, it must be a superseding cause. The victims conduct will not break the causal chain to absolve the defendant or actor unless the victim’s conduct is so ‘extraordinary’. The one year rule limitation period after which the defendant may be exonerated from criminal liability is no longer tenable in other climes, especially in Britain where we inherited the rule. Accordingly, it should be expunged from our criminal jurisprudence.
subject: Articles
  topic: section
subject: Liability, Crimes, Jurisprudence, Nigeria
  topic: keywords
creator: Cyril Ezechi NKOLO
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

AN APPRAISAL OF THE LOCAL GOVERNMENT PROPERTY TAX COLLECTION IN NIGERIA: ECHOES FROM SOME OTHER JURISDICTIONS
type: item
description: In Nigeria, local government is conferred with powers to collect property tax. Property tax is a major source of revenue for local government in Nigeria. It is a common fact that not all property is liable to tax. Some properties are tax exempt. In this work, it is our aim to examine property taxes in other jurisdictions to ascertain whether our property tax system is similar to what is obtainable in some jurisdictions outside Nigeria. It is further our aim to ascertain whether powers conferred on the local authority can be taken over by state government in other jurisdictions. The methodology adopted in this work is doctrinal wherein we utilized both primary and secondary sources of materials. We therefore recommend that local government having been acknowledged by the Constitution, the state government should endeavor to allow her to exercise the powers conferred on her without intruding.
subject: Articles
  topic: section
subject: Local Government Property Tax, Collection, Nigeria, Some other Jurisdictions
  topic: keywords
creator: M.N UMENWEKE; Ngozi ASOMADU
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

A JURIDICAL REVIEW OF TRADE MARKS INFRINGEMENT, DEFENCES AND REMEDIES UNDER THE NIGERIAN LEGAL SYSTEM
type: item
description: Trade mark infringement is the colourable imitation of ones registered trade mark by another in such a way that the marks used is identical or closely resembles that of the proprietor in the of trade mark is vested in the proprietor or registered user and the court that has jurisdiction is the Federal High Court. However there are defences available to the defendant in an action for trade marks infringement, such as, bona fide use, vested rights, non registration, prior use and non use. There are also remedies that may be granted by the court to the proprietor for infringing on his product, such as damages, injunction, account of profit, delivery up of possession, Anton Pillar order and rectification of the register. The review of statutes, case laws, text books, journals and internet materials show that cases of trade mark infringement abound, some of which may be intentional or unintentional and the courts have constantly frowned at them. It is important and necessary that there should be public enlightenment on registration and non registration of trade marks and their implications. The Trade Marks Act should be amended to included provisions for remedies for infringement and using trade mark for services too like in order jurisdictions.
subject: Articles
  topic: section
subject: Juridical review, Infringement, Proprietor, Trade marks, Defences, Remedies
  topic: keywords
creator: Mary Imelda Obianuju NWOGU
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19

MEDICAL NEGLIGENCE ERROR AND MALPRACTICE AS VIOLATION OF THE RIGHT TO THE PROHIBITION AGAINST TORTURE, CRUEL, INHUMAN AND DEGRADING TREATMENT OF PATIENTS IN NIGERIA
type: item
description: The Nigerian medical system on which a large percentage of Nigerians depend for healthcare is bedeviled with numerous challenges which cause systemic dysfunction and inefficiencies for safe quality healthcare delivery. This problem worsens with the incidents of medical negligence, error and malpractice which are caused by medical practitioners on the one hand and government on the other through institutional weaknesses with the consequences for patients amounting to the violation of the Prohibition against Torture Cruel Inhuman and Degrading Treatment of Patients. As regards Nigerian medical professionals, the occurrence of harm to patients is prohibited under a medical rights enforcement mechanism. However, in the face of the continuing occurrence of these events, the objective of this study was to determine whether patients have fundamental rights and whether harm to patients through medical negligence, error and malpractice was in violation of their fundamental right to the Prohibition against Torture Cruel Inhuman and Degrading Treatment of Patients. Pursuant to this, the doctrinal research method was employed to undertake the evaluation through reliance on available Library literature, Journal publications and Internet sources. It was found that the harmful consequences due to medical negligence, error and malpractice are in violation of the fundamental right to liberty in Nigeria. Furthermore, it was found that although there is the problem of the significant violation of the fundamental right to the Prohibition against Torture Cruel Inhuman and Degrading Treatment of Patients in medical practice in Nigeria, fundamental rights law was not been enforced to prevent this from happening or provide remedy upon occurrence. The identification of this problem, offered the opportunity for the use of fundamental rights enforcement procedure as a basis for medical malpractice claim. Accordingly, it was recommended that the fundamental right be enforced in medical practic…
subject: Articles
  topic: section
subject: Right to the Prohibition against Torture Cruel Inhuman and Degrading Treatment of Patients, Medical Negligence, Error, Malpractice, Fundamental Rights, Fundamental Rights Enforcement Procedure
  topic: keywords
creator: Caroline Mbafan EKPENDU; Kaase FYANKA
rights: Copyright (c) 2022
date: 2022-09-19
publication date: 2022-09-19