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SOURCE OF TAX LIABILITY AND THE NATURE OF TAX OBLIGATION

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Taxation is one of the most important mechanisms through which governments generate revenue for the provision of public services and the promotion of national development. In every modern society, taxation serves as the financial backbone of government activities, enabling the state to fund infrastructure, education, healthcare, security, and other essential public services. Consequently, every responsible government relies significantly on tax revenue to discharge its constitutional and statutory responsibilities. Generally, taxation may be defined as a compulsory levy imposed by law on individuals, companies, and other taxable entities for public purposes. Unlike voluntary contributions or donations, taxation is mandatory and enforceable by law. The compulsory nature of taxation distinguishes it from other forms of government revenue and underscores the obligation of citizens and corporate bodies to contribute towards the development of the state. The primary purpose of t...
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PAYMENT OF PRESCRIBED FILING FEES AND THE COMPETENCE OF COURT PROCESSES THEREFROM

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The law is settled that payment of prescribed filing fees is an important requirement in the commencement and prosecution of legal proceedings. Court processes are generally expected to be assessed and duly paid for before they can be regarded as properly filed. Failure to pay the required fees may affect the competence of a court process and, in appropriate circumstances, may result in the process being struck out. The learned 5 Justices of the Supreme Court have, in the case of GE INTERNATIONAL OPERATIONS (NIG.) LTD v. Q OIL & GAS SERVICES LTD. (2016) 10 NWLR (Pt.1520) 304 SC emphasised on the payment of prescribed filing fees and the competence of court processes therefrom. A brief and simple narration of the fact of the case is as follows: The dispute between the parties arose from a contractual relationship governed by a Master Services Agreement. The respondent, Q Oil & Gas Services Ltd, was engaged in the supply of personnel and related services to the appe...
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THE FINALITY OF ARBITRAL AWARDS AND LIMITS OF JUDICIAL INTERFERENCE

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The Position of Law is that where parties voluntarily submit their dispute to arbitration, the resulting arbitral award is final and binding upon them. Courts are not appellate bodies over arbitral tribunals and will only interfere where a party establishes recognized statutory grounds such as lack of jurisdiction, misconduct or breach of fair hearing. Mere dissatisfaction with the findings of the arbitrator is not a ground for setting aside an arbitral award.
 For more clarity on the topic, I’ll be making reference to the recent case of NICON INSURANCE LTD. v. BRIGHTHOUSE ESTATE LTD. (2025) 8 NWLR (Pt. 1993) 469.
A brief narration of the fact of the case is that: 
 The applicant and the respondents are parties to an agreement with an arbitration clause. A dispute between the parties was referred to arbitration, and an award was entered in favour of the respondent.
The applicant applied to the High Court to set aside the award. The applicant asserted lack of jurisdiction of...
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WHETHER FILING OF STATEMENT OF DEFENCE TRANSLATES TO DEFENDANT WAIVING HIS RIGHT TO INVOKE ARBITRATION CLAUSE

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An Arbitration Clause is a provision in a contract requiring parties to resolve any future disputes through a private arbitrator or panel of arbitrators, rather than through a traditional lawsuit in a court (litigation). Even where there is an ongoing lawsuit in court and a defendant has filed his statement of defence, it does not waive his right to invoke an existing arbitration clause.
 It is a trite principle of law that when parties entered into a contract, they are bound by the terms and clauses contained therein. Thus, where parties agree to include an arbitration clause in their contract, such agreement is enforceable and binding on them. It is also a well-established principle of procedural law that once a claimant serves their Statement of Claim, the defendant is naturally required to file a Statement of Defense to protect their interests. However, a crucial question arises where the contract between the parties contains an arbitration clause: Does the act of filin...
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SOLACE MAGAZINE AND LEGAL BITS COMPENDIUM UNVEILING

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SOLACE MAGAZINE AND LEGAL BITS COMPENDIUM UNVEILING  As part of the enduring contributions of Solace Chambers , we are pleased to announce the launch of the 3rd Edition of the Solace Chambers Magazine and the 1st & 2nd Editions of the Solace Legal Bit Compendium —publications dedicated to promoting legal scholarship , intellectual engagement , and the culture of excellence within the Chambers. We sincerely appreciate all members especially the Media and Publicity  Directorate (acting as the Editorial Board ) and the Research and Litigation Directorate whose contributions and commitment made this administration impactful. We enjoin members of the public to take  time to glance through. Access link are as provided below:  Solace Magazine: https://drive.google.com/file/d/1Y3qmx-12Q2UPrlK8Uqd7xtr6IIHi2hdA/view?usp=drivesdk Solace Legal Bits Compendium (1st Edition): https://drive.google.com/file/d/1qRoWdh-lA3isEOybr9dEEsmjyok41Lmm/view?usp=drivesdk Solace Legal Bit...
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The Renewal of Solace Chambers Free NWLR Login

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SOLACE CHAMBERS, FACULTY OF LAW, BAYERO UNIVERSITY KANO Proudly Announces The Renewal of Solace Chambers Free NWLR Login The Solace one-year free online NWLR for BUKLAW Students and all students of law. To be used for legal research, moot and mock trials, assignments, exams, among others. How to Gain Access 1. Visit NWLR online via: https://nwlronline.com/auth/login . 2. Login using the details below.      Username: solacebuklaw@gmail.com      Password: @solacechambersBUK02 3. Click on the "search for a case or principle" box. Type your search or input the name of any case you are looking for.  4. Click on the Search button. Confirm the exact case or court holding you want.  Sponsor: Kabir Nizam Baba, Esq, AICMC (Former Attorney General, Solace Chambers) Visit our website: www.solacechambersbuk.com.ng Facilitated by: Executive Council (2024/2025 Academic Session) Led by Muhibudeen, Qosim Atanda.
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A REVISIT ON THE TIME FRAME WITHIN WHICH THE PROSECUTION CAN APPEAL AGAINST A CONVICTION AND SENTENCE OF DEATH AND OTHER CAPITAL OFFENCES

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The prosecution now as against previous position of the law can appeal against a conviction and sentence of death or any capital offence within thirty days from the date the judgment is delivered and not within seven days which was the position of the law. In our previous review of the case of State Ali v. (2020) 18 NWLR (Pt. 1755) 69 the court of appeal held that the prosecution has seven days to appeal, as the Judicial etc. Officers and Appeal by Prosecutors Act of 1963 is an existing law and binding on them, also the existence of a Supreme Court decision and they lacked the power to declare it per incuriam, now in this instant case, which is recent the Supreme overruled itself and held that the Act is not an extant law and as such, it is now 27(2)(b) and of the Supreme Court Act Cap. that regulates the time within which the prosecution can appeal in a sentence of death or any capital offence. The law has been before now that where the prosecution wishes to appeal agains...
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