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ACCI holds Expo on Housing, Building Materials

The Abuja Chamber of Commerce and Industry (ACCI) and Shelter Aid Organisation will hold an investment expo in Abuja to promote local production of building materials, affordable housing and skilled workforce in the housing sector. Speaking on the planned expo, the Vice President in charge of commerce for ACCI, Dr Johnson Anene, said the expo would attract investors and stakeholders in the housing sector to address high cost of building, rent and dearth of skilled workers in the sector.

The expo is expected to feature investment summit, exhibition of housing and housing programmes, mining products, made in Nigeria products, building financing technologies, land matters, mortgages and investment opportunities.

Read more: https://www.accinigeria.com/acci-holds-expo-on-housing-building-materials/

FG urged to demand justice as another Nigerian dies in South Africa

As yet another Nigerian life was cut short last Saturday in South Africa, the Federal Government has been urged to demand justice following the killings of Nigerians living abroad.

While Nigerians are yet to recover from the curious death of Obianuju Ndubuisi-Chukwu, a Nigerian insurance boss who was murdered in South Africa, the country is again battling with the ruthless assassination of a 17 year old in that country.

The latest killing brings to about 200, Nigerians killed in xenophobic attacks between 2016 and this year.

South Africa is home to about 800,000 Nigerians, mostly young people, according to unofficial records.

Ndubisi-Chukwu was the Deputy Director-General of the Chartered Insurance Institute of Nigeria (CIIN). She was killed on June 13 in her hotel room.

The teenager, Chinonso Obiaju, 17, a Nigerian still in high school was shot dead in Johannesburg on Saturday July 20.

The President of the Nigerian Union in South Africa, Adetola Olubajo, who confirmed the killing to the News Agency of Nigeria (NAN), said the deceased student lived in Roodepoort, Johannesburg with his guardian.

Mr Olubajo told NAN on the telephone that his guardian, Mike Nsofor, disclosed that he was shot at about 6.30 p.m.

“He went to buy from a shop with his friend and someone chased and opened fire on them, killing him,’’ he quoted the guardian as saying.

He added that the family would be burying him in South Africa, noting that the union’s leaders in Johannesburg would be contacting him on developments.

Mr Olubajo said they were going to the Police on Monday to finalise on the registry and provision of his papers.

“He was born here I learnt and the mother is in the U.S.

“I have spoken to Mike Nsofor to pass the Nigerian community’s condolences and call for justice to be served in this case as anybody who hunts down a young schoolboy couldn’t have any justifiable reasons,’’ Mr Olubajo said.

He implored the federal government to urgently protect Nigerians in the Diaspora.

Meanwhile, the Association of Foreign Relations Professionals of Nigeria (AFRPN) have expressed dismay over the wanton wasting of Nigerian lives by unscupulus citizens of their host countries.

President of AFRPN, Amb. Gani Lawal said Federal Government must demand justice for the killing of its citizens living abroad in line with the country’s foreign policy.

 Lawal, gave the advice during a recent pre-event briefing in Abuja on the Second Annual Lecture of the association scheduled to hold on July 31 in Abuja.

He said that one of the objectives of Nigeria’s foreign policy was for the government to ensure the protection of Nigerians living in other countries and to demand for justice in the case of death or harm.

According to Lawal, the Foreign Policy of any nation should be in line with maintaining international peace and security.

“If you look at the foreign policy objectives of Nigeria, one of it is to protect the lives of Nigerians all over the world.

“Our foreign policy is woven around the protection of Nigerians, but where there are individual cases, we would have to look at individual cases and find out what is responsible for it and deal with it squarely.

“Such instances as the killing of Nigerians in South Africa and other countries as a result of some area boys going around because of jealousy of Nigerians doing well.

“In terms of government response, it is to ensure that culprits are brought to book and dealt with decisively in order to serve as deterrence to would be attackers.

“That is what Foreign Policy can do – to demand from the governments of those countries where Nigerians are being killed and ask for restitution for the families of those killed.

“There have been occasions where we did that through our foreign policy, asking that those people, who are involved must be dealt with and there must be a way of pacifying the families concerned,” Lawal said.

Lawal said that frank discussions on Nigeria’s Foreign Policy making would feature in the course of the workshop to come up with the way forward going by the caliber of the guest lecturer and participants.

He said that in its first year of operation, the AFRPN launched its first peer review journal and this year, the workshop would also be brainstorming on Foreign Policy which is a direct outgrowth of domestic policy.

He added that the objectives of the association was to impact in a professional way  the foreign policy formulation and implementation of Nigeria to further enhance and make Nigeria a respected voice in the international arena.

Also speaking, Amb. Ridhwan Mustapha, a former Nigerian Ambassador to Pakistan, said it was the duty of the Federal Government to guarantee the protection of every Nigerian wherever they might be.

Mustapha also said that wherever any incident happened involving any Nigerian, it behooved on the government and Nigerians in that country to handle the matter.

He added that the government had always cared for the safety of the lives of Nigerians wherever they might be.

“Nobody is happy about what is happening in the South Africa we’re talking about; nobody is happy.

“Nigerians are not happy; the government is not happy because it is unfair.

“Nigeria has done a lot for South Africa,” Mustapha said.

According to him, it is the responsibility of every government to protect its citizens.

He said that the forthcoming workshop would create a platform to further reflect on Nigeria’s Foreign Policies, “what has been, what it is, and what is likely to be”.

The News Agency of Nigeria (NAN) reports that the 2019 workshop with the theme `Theory and Reality in Nigeria’s Foreign Policy Making: Some further reflections’, will be Chaired by Amb. Babagana Kingibe with former ministers of foreign affairs in attendance.

NAN

What is rape?

By Justice Usman Bukar Bwala

The oldest professions in the world are agriculture and prostitution. An old and related crime to prostitution is rape. Rape is an old crime which existed since the fall of Adam and Eve in the garden of Eden. One of the earliest recorded cases of rape was when Shechem raped Dinah recorded in the book of Genesis 34:2 (NIV). Since then, the crime of rape has blossomed and flourished throughout human existence on earth.

 

Today, rape is so prevalent in our society that no country, race or religion has been able to check it. The crime of rape exists in the most advanced to the modest primitive society. It exists under any form of government in democratic society, America has one of the highest rate of rape, monarchy like Morocco or Islamic State of Iran. India which has Hindu as its main religion to south Africa, Christian dominated country, rape is prevalent.

 

Before the advent of modern society, the definition of rape differed from one society to the other so also the punishment for rape. With the advent of modern society, rape has been codified into written laws, in Nigeria, the Penal Code for the North and Criminal Code Act for the South.

 

The relevant sections in the two laws dealing with rape are Sections 357 and 358 of the Criminal Code Act which read as follows:

Any person who has unlawful carnal knowledge of a woman or girl without her consent, or with her consent, if the consent is obtained by force or by means of threats or intimidation of any kind, or by fear of harm, or by means of false and fraudulent representation as to the nature of the act, or in the case of a married woman, by personating her husband is guilty of an offence which is called rape.

  1. Any person who commits the offence of rape is liable to imprisonment for life with or without canning.

 

Under the Penal Code, rape is an offence S 282 (1) which reads as follows:

A man is said to commit rape who, save in the case referred to in subsection (2) has sexual intercourse with a woman in any of the following circumstances –

  1. against her will
  2. without her consent
  3. with her consent, when her consent has been obtained by putting her in fear of death or of hurt
  4. with her consent, when the man knows that he is not her husband and that her consent is given because she believes that he is another man to whom she is or believes herself to be lawfully married.
  5. with or without her consent, when she is under fourteen years of age or of unsound mind.

(2)      Sexual intercourse by a man with his own wife is not rape, if she has attained to puberty.

Explanation – mere penetration is sufficient to constitute the sexual intercourse necessary to the offence of rape.

283     Whoever commits rape, shall be punished with imprisonment for life or for any less term and shall also be liable to fine.

 

          The crime of rape is so prevalent today that the normal one rapist versus prosecutrix is an old fashion. A new form of rape has emerged. It is called gang rape. Gang rape is a heinous and barbaric form of rape whereby many rapists rape a single victim, the prosecutrix. Gang rape has been defined in Wikipedia as:

Gang rape occurs when a group of people participate in the rape of a single victim. Rape involving at least two or more violators (typically at least three) is reported throughout the world. Systematic information and statistics on the extent of the problem is limited.

 

Gang rape is a relatively new phase in the law of crime coined by Bernice Sandlers (Wikipedia).

 

Under the Violence Against Persons (Prohibition) Act 2015 applicable only to the FCT rape has been defined as follows:

 

  1. (1) A person commits the offence of rape if –

(a)      he or she intentionally penetrates the vagina, anus or mouth of another person with any other part of his or her body or anything else;

(b)      the other person does not consent to the penetration; or

(c)      the consent is obtained by force or means of threat or intimidation of any kind or by fear of harm or by means of false and fraudulent representation as to the nature of the act or the use of any substance or additive capable of taking away the will of such person or in the case of a married person by impersonating his or her spouse.

(2)              A person convicted of an offence under subsection (1) of this section is liable to imprisonment for life except –

(a)      where the offender is less than 14 years of age, the offender is liable to a maximum of 14 years imprisonment;

(b)      in all other cases, to a minimum of 12 years imprisonment without an option of fine; or

(c)      in the case of rape by a group of persons, the offenders are liable jointly to a minimum of 20 years imprisonment without an option of fine.

 

(3)              The Court shall also award appropriate compensation to the victim as it may deem fit in the circumstance.

 

(4)                A register for convicted sexual offenders shall be maintained and accessible to the public.

 

The Act has provided stiff punishment for rapists which will have a great deterrent effect. It is a welcomed law at a time when rape is increasing worldwide.

 

Subsection (3) of the Act mandates convicting courts to award compensation to victims by using the word “shall”. Compensation is normally awarded to a victim of crime when asked by the victim after conviction because compensation may or may not be required by a victim. Courts do not award what is not asked by a party because courts are not charitable houses.

 

Subsection (4) of the Act mandates courts to maintain register of convicted criminals which shall be accessible to the public. The convict has the right to appeal and such conviction can be set aside on appeal. To publish the name of a rapist in the register of rapists, and such a conviction is set aside on appeal can be problematic. Can such a successful appellant demand that his name on the register be rectified as an appellate court has cleared him of being a rapist?

 

What is rape? Rape can be described as a forceful sexual intercourse between a man and a woman not his wife without her consent or against her consent. Rape therefore means sexual intercourse without the consent of a female (prosecutrix). Lack of consent of a prosecutrix is what makes sexual intercourse between a male and prosecutrix unlawful amounting to rape Edet Okon Iko vs The State 2001 7 SCNJ 380 at 391 where it was held as follows:

Rape in legal parlance means a forcible sexual intercourse with a girl or woman without her giving consent to it. The most important and essential ingredient of the offence is penetration and consent of the victim is a complete defence to the offence..

 

It was thus held again by courts that for a prosecution to succeed in a rape case, he must prove lack of consent on the part of the prosecutrix Afor Lucky vs The State 2016 26 WRN 41 at 75 – 76 as follows:

  1. a) the appellant had unlawful carnal knowledge with the prosecutrix
  2. b) intercourse occurred without the consent of the prosecutrix

 

The second ingredient to be proved in a rape case is penetration. By penetration, it means the entry of the penis into the prosecutrix vagina Edet Okon Iko vs The State 2001 7 SCNJ 380 at 391 where it was held by courts as:

Sexual intercourse is deemed complete upon proof of penetration of the penis into the vagina.

 

A rapist need not put the whole of his penis into the vagina for the purpose of rape The State vs Daniel Koha 1985 – 6 BOLR 382 at 385 where it was held by court as:

A person does not have to put in the whole of his penis into the girls vagina before he is said to have intercourse with the girl, a mere penetration in law is enough to constitute the offence of rape.

 

The slightest penetration will constitute an act of sexual intercourse Edet Okon vs The State supra, S 282 (2)Penal Code. In a rape case, complete or impartial penetration is sufficient proof Isa vs Kano State 2016 17 WRN 1 at 16.

 

Penetration is complete when penis of a rapist penetrates the vault of the prosecutrix vagina Posu vs The State 2011 2 NMLR 134 at 147 where it is held as follows:

That is to say the offence of rape is complete when the penis is inserted into the vault of the vagina without the consent of the prosecutrix.

 

Rape is the penetration of the sexual organ of a prosecutrix an impotent male or a male with flaccid penis therefore cannot commit rape R vs Anolue 1983 1 NCR 71. “As to potency, the accused never claimed that he was impotent” The State vs Daniel Koha 1985 – 86 BoLR 382. In a rape case, emission, ejaculation or rupture of the hymen is not a necessary ingredient Posu vs The State 2011 2 NMLR 134.

 

Bruises seen at the entry of the vagina of a prosecutrix is consistent with forceful insertion of a penis in the private part of a prosecutrix Posu vs The State 2011 2 NMLR 134. When a prosecutrix alleges that she was raped or defiled, and it was her first time of having sexual intercourse, it is presumed the hymen will be broken Olali vs N.A. 2016 4 NWLR (Pt 1502) 358. Presence of seminal fluid in a vagina and fresh laceration of her hymen is proof of penetration Ogunbayo vs The State 2008 All FWLR (Pt 157) 1103.

 

In rape cases, the consent of a prosecutrix is the most crucial element, because sexual intercourse between matured and mentally capable parties is not a crime. Sexual intercourse becomes rape only when the consent of a prosecutrix is absent. A male who is reckless in assuming that a female consented to sexual intercourse will be committing rape The State vs Ojo 1980 2 Nigerian Criminal Reports 391 at 395. Thus, a male must not be reckless in assuming that a prosecutrix consented to a sexual intercourse.

 

What amounts to lack of consent of a female (the prosecutrix) in sexual intercourse has been analyzed in the Criminal Code Act and the Penal Code supra. At the onset, it is important to note that the evidence required for defilement and rape are the same except that in defilement, the age of the prosecutrix is immaterial Adonike vs The State 2015 7 NWLR (Pt 1458) 237.

 

We will look into the lack of consent on the part of a prosecutrix when she is under age. The Penal Code has categorically stated that any female below the age of 14 years is incapable of consenting to sexual intercourse S 282 (1) (e) of the Penal Code. A female from the age of one (1) year to fourteen (14) years cannot therefore give valid consent to sexual intercourse The State vs Maigemu 1978 – 79 NNLR 177. In the case of Maigemu, the prosecutrix was actually six years. The age of a prosecutrix who is alleged to be under age at the time of committing rape must be strictly proved The State vs Tieto Inko 1980 1 RSLR 49.

 

A female of the age of 13½ years is incapable of consenting to sexual intercourse R vs Harling 1938 1 All E.L.R. 307 where it was opined by the court as “A child of 13½ years, in the eyes of the law cannot consent”. A female of twelve (12) years is too young to consent to sexual intercourse R vs Cameroon 1965 – 69 9 WLR 51. Mere proof that a prosecutrix is below the age consent, that is, fourteen years and had sexual intercourse with a male is conclusive rape R vs Harling 1938 2 All E.L.R. 307.

 

In law, “against her will” and “without her consent” means the same thing at common law Corpus Juris Secundum page 462. Lack of consent is the single most important factor in determining rape Upar vs Uganda 1971 E.A. 98. The issue of lack of consent becomes relevant when a prosecutrix is below the age of consent R vs Cameroon 1965 – 6 9 WLR 51.

 

There is no hard and fast way of determining when a female of age consent consented to sexual intercourse. However, injuries found in a prosecutrix vagina is relevant in determining whether a female consented to sexual intercourse Ramuno Ogabi vs The Republic 1965 NMLR 365. Consent required in rape cases must be real and direct The State vs Blessing Ajulo 1989 1 CLRN 249.

 

Another situation which can arise in a rape case is when a male , the accused person makes a prosecutrix drunk for the sole purpose of making her resistance to sexual advances less. The substance used as an intoxicant can be alcohol or any other form of intoxicant. In The Queen vs William Complain 1843 – 6 4 Cox 22, the rapist made the prosecutrix drunk and then raped her in her drunken state. In Adamu vs The State 1979 2 C.A. 129, the accused person rubbed a substance on the lips of the prosecutrix which made her unconscious and then had sex with her. The accused was convicted for rape but the conviction was set aside on appeal.

 

Another form of committing rape is when a prosecutrix was put in physical fear of death or bodily hurt. It in effect it means the prosecutrix consented to the sexual intercourse because of fear of death or bodily harm. Sometimes, the prosecutrix is forcefully coerced into submission by use of brutal force. In The State vs Blessing Ajulo it was held as “The first prosecution witness gave evidence that she was forced to submission. As the accused person and two others over powered her before dragging her inside a house within a compound. Thereafter, the accused threatened her with a gun and knife which he had with him at the material time”. In situations like this any so called consent on the part of the prosecutrix is not proper because consent in sexual matters should be devoid of threats or intimidation Edet Okon Iko vs The State 2001 7 SCNJ 380.

 

Another form of invalid consent on the part of a prosecutrix is when a man pretends to be the husband of a woman and then have sexual intercourse with her The State vs Muhammadu Haruna 1986 1 QLR 95 it was held as “A woman who surrender herself for sexual intercourse with a man thinking the man is her husband commits no crime, but the man knows her not to be his wife is guilty of rape”.

 

In law, when a rapist impersonate being a husband of a woman and have sex with her commits rape Sunday Jedege vs The State 2001 7 SCNJ 135. This is because the woman consented to the sexual intercourse on the wrong premises of the man as her husband and at the same time the man knows she was not his wife.

 

When a doctor pretended to be performing operation on a female but instead ended having intercourse with her amounted to rape Owen Richard William 1924 17 Cr. Ap. R. 5 – 6.

 

Having sexual intercourse with an insane female amounts to rape because an insane person cannot validly give consent to sex. This equally applies to females who are weaklings Ronald Harding 1938 26 Cr. Ap. R 127.

 

It is worthy to note that at common law a male under the age of fourteen cannot commit rape The Queen vs Waite 1892 2 Q.B. 601.

 

In cases of rape, a court does not convict on the uncorroborated evidence of a prosecutrix. This may not be unconnected with the fact that does sexual intercourse does not take place before witnesses and sometimes women when caught in the act of sexual intercourse may feign rape even if they consented to it. To make assurance double sure, prosecutrix evidence must be corroborated Yunusa Dan Yari vs Zaria N.A. 1968 SCOPE 87 where it was held “Sexual intercourse does not take place before witnesses, so that in any case, where it is shameful for a woman to indulge in it, there is nothing to prevent her from attempting to avoid the disgrace by alleging she was raped”.

 

Corroboration in law means to confirm or give support to person, statement or faith Edet Okon Iko vs The State 2001 7 SCNJ 380 at 391 “Corroboration in my view simply means “confirming or giving support to” either a person, statement or faith”. Proof required to convict an accused person in a rape case is not based on a solitary evidence of a prosecutrix, there must be other corroborative evidence Olali vs N.A. 2016 4 NWLR (Pt 1502) 358. The purpose of corroboration is to confirm and support evidence which is already satisfactory and credible D.P.P vs Hester 1972 Cr. Ap. R 212 at 229. The corroborative evidence must link the rapist with the rape charge Rex vs Mumuna 14 WACA 39 at 40.

 

One has to remember also that rape is a statutory offence as seen in our criminal law as well as common law. At common law, a male under the age of fourteen (14) years cannot commit rape The Queen vs Waite 1892 2 Q.B. 601 where it was held by court as “The rule at common law is clearly laid down by Lord Harles that in regard to the offence of rape militia non supplet detatern a boy under fourteen is under a physical incapacity to commit the offence”. What the physical incapacity is has not been stated, is it because his male organ cannot get erect so as to penetrate the sexual organ of a prosecutrix?

 

Hue and Cry theory, developed in matters pertaining to rape in early times. During this time morality was high in society so hue and cry theory, developed implying that the prosecutrix resisted the rape by “hue and cry” and show injuries to her body and damaged clothes Rex vs William Henry Osborne 1905 1 K.B. 551 where it was held as “it is in accordance with this view that in early times, it was incumbent on the woman who brought an appeal to prove that while the offence was recent she raised “hue and cry” in the neighbouring towns and showed her injuries and clothing to men, and that the appealed might raise as a defence the denial that she raised the hue and cry”.

 

The hue and cry theory was a double edged sword in which a prosecutrix must prove it to show that she resisted conversely a defendant can raise it as a defence by proving the prosecutrix did not raise it Rex vs William Henry Osborne supra.

 

In a trial for rape, an accused person must be proved to have the requisite mens rea. By this, it means an accused person must have intentionally committed the rape The State vs Ojo 1980 2 NCR 391 at 395 where the court held as “The accused must be proved to have had the requisite mens rea, that is, intention to have intercourse with a woman without her consent”. In other words, rape cannot be committed accidentally.

 

Without mens rea proved, a charge of rape cannot stand Na’an Upahar vs The State 2003 All FWLR (Pt 139) 1512 at 1527 where the court held as “that the accused had the “mens rea” that is intention to have sexual intercourse with the prosecutrix without her consent…”

 

An accused person who was reckless so as to assume that a woman had consented to sexual intercourse would be guilty of rape Na’an Upahar vs The State 2003 All FWLR (Pt 139) 1512 where it was held “That the accused had the mens rea… or that the accused acted recklessly, not caring whether the prosecutrix consented or not.” Whenever an accused person acted recklessly not caring to know whether the prosecutrix consented to the sexual intercourse or not commits rape The State vs Ojo 1980 2 NCR 391 at 395.

 

 

Hon. Justice Usman Bukar Bwala retired from the High Court of Borno State.

 

Take a Long Parental Leave and Make Partner? Dream On, Baby

While some have descibed the extension of maternity leave for female public servants to six months by the Kaduna State Government as an ‘investment in human capital development’, others note that it might not be productive afterall.

 As one divide maintain that six months would enable the mother properly wean the child before resuming work, those opposed to leave plan disclose that it might make employers to prefer to employ more male employees than females.

Describing the dangers of extended maternity leave, Ivona Hideg, assistant professor of Organization Behaviour and Human Resource Management at Wilfrid Laurier University’s Lazaridis School of Business and Economics, noted that since women are the ones that are usually on parental leave, it puts them at a disadvantage in two ways.

She said: “First, the longer a new mother is away from paid work, the less likely they are to advance through promotion or pay raises once they return − and more likely to be fired or downsized…”

The argument continues. Here is an interesting article on this contentious matter.

Repeat after me: Firms want to make moolah. And if you’re costing them moolah, you better move on

By Vivia Chen 

Big Law must believe that lawyers are hopeless romantics. Why else are they selling the fantasy that lawyers can make oodles of money, do cutting-edge work and spend as much time as their heart desires on babies and leisure?

I’m talking about those eye-popping perks making headlines. No, I don’t mean gourmet snacks, yoga breaks or free dog-walking services. I’m talking about unlimited vacations and unlimited parental leaves—benefits that take lawyers away from what they are put on earth to do: create billable hours.

Unlimited vacation policies are proliferating like bunnies across the Big Law landscape. Among major firms that offer this goody: Cadwalader, Wickersham & Taft; DLA Piper; Gibson, Dunn & Crutcher; Kirkland & Ellis; Latham & Watkins; Mayer Brown; Orrick; White & Case. (You can check out Chambers for a more comprehensive list.)

Not to be outdone, litigation powerhouse Susman Godfrey upped the ante last fall by offering unlimited paid (!) leave for new parents—male or female and you don’t have to be the primary caregiver—in addition to its unlimited paid (!) vacation leave.

Read more: https://www.law.com/americanlawyer/2019/07/19/take-a-long-parental-leave-and-make-partner-dream-on-baby/?kw=The%20Careerist:%20Take%20a%20Long%20Parental%20Leave%20and%20Make%20Partner?%20Dream%20On%2C%20Baby&utm_source=email&utm_medium=enl&utm_campaign=dailypaid&utm_content=20190722&utm_term=tal

What’s the Holdup at the Connecticut Supreme Court?

The Connecticut Supreme Court is struggling to issue its decisions in a timely fashion

By Connecticut Law Tribune Editorial Board 

Supreme Court hears cases from October to April every year and decides virtually all of them by the end of June, the Connecticut Supreme Court is struggling to issue its decisions. As of July 12, the court had issued opinions on 10 of its approximately 17 cases argued last September, 12 of the 17 cases argued last October, seven of its 17 cases argued in November, three of its 14 cases argued in December, one of its 16 cases argued in January 2019, one of its seven cases argued in February, and none of its cases argued this spring.

Read more:https://www.law.com/ctlawtribune/2019/07/18/whats-the-holdup-at-the-connecticut-supreme-court/?kw=What%27s%20the%20Holdup%20at%20the%20Connecticut%20Supreme%20Court?%20%7C%20Connecticut%20Law%20Tribune&utm_source=email&utm_medium=enl&utm_campaign=dailypaid&utm_content=20190725&utm_term=tal

 

WHEN, WHY AND HOW CAN A GUARANTOR/SURETY BE HELD LIABLE FOR DEBT GUARANTEED

DAILY LAW TIPS (Tip 380) By Onyekachi Umah, Esq., LLM. ACIArb(UK)

A guarantor/Surety is technically a debtor because where the principal debtor fails to pay a debt, the guarantor will be called upon to pay the loan he/she guaranteed. The guarantor can however, be saved from liability if he/she can show that the principal debtor has paid the loan.

”In matters of guarantee of this nature, there is sometimes the need to recognize the three parties, namely: the creditor, the principal debtor and the secondary debtor or guarantor. Either of two situations could thus arise. One is that the guarantor may not primarily undertake to discharge the liability but only if the principal debtor failed in his obligation. There is the other situation where a person by his undertaking makes himself the real debtor.”

“It is settled that the liability of a guarantor becomes due and mature immediately the debtor/borrower becomes unable to pay its/his outstanding debt. The guarantor’s liability is then said to have crystallised. A Surety or Guarantor, is bound by the written agreement it/he entered into.”

“The fact that the obligation of a guarantor arises only when the principal has defaulted in his obligations to the creditor does not mean that the creditor has to demand payment from the principal or from the surety or give notice to the surety before the creditor can proceed against the surety. Nor does he have to commence proceedings against the principal, whether civil or criminal unless there is an express term in the contract requiring him to do so.”

“A creditor is entitled to proceed against a guarantor immediately the debtor or borrower becomes unable to pay his outstanding debt. The guarantor is bound by the written agreement he entered into.”

In summary, when you stand or sign as a guarantor for any person, you have accepted to bear the liabilities and debts that such a person owes or may owe someone else. And, once the person you guaranteed fails to pay, it becomes your duty pay and going to court against you is an option. A guarantor is never free until the person he guaranteed pays all debts guaranteed or he pays such himself.

 

My authorities are the judgements of the Supreme Court and Court of Appeal in the following cases;

1. CROWN FLOUR MILLS LTD. V. OLOKUN (2007) ALL FWLR (PT. 393) 24 AT 62, PARAS. G – H (CA)
2. FORTUNE INTERNATIONAL BANK PLC V. PEGASUS TRADING OFFICE (GMBH) & ORS. (2004) LPELR-1288(SC)
3. CHIEF PETER AMADI NWANKWO & ANOR V. ECUMENICAL DEVELOPMENT CO-OPERATIVE SOCIETY (EDCS) U.A(2007) LPELR-2108(SC)
4. AFRICAN INSURANCE DEV. CORP. V. NIGERIAN LIQUIFIED NATURAL GAS LTD. (2000) 4 NWLR (PT. 653) 494.
5. ALHAJI IBRAHIM GAJIMI v. FIRST BANK OF NIGERIA PLC (2018) LPELR-43996(CA)


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Can The House Of Representatives Takeover Any State House Of Assembly In Nigeria

DAILY LAW TIPS (Tip 378) by Onyekachi Umah, Esq., LLM. ACIArb(UK)

CAN THE HOUSE OF REPRESENTATIVES TAKEOVER ANY STATE HOUSE OF ASSEMBLY IN NIGERIA.

Both federal legislature and state legislatures are created by the constitution of the Federal Republic of Nigeria with powers to make laws. Federal legislature is the National Assembly and it is made up of the Senate and the House of Representatives. State legislatures are the State Houses of Assembly in the 36 states in Nigeria.
In situations of war or any other circumstance that makes a house of assembly unable to hold meetings and transact its business, the National Assembly has powers to takeover the house of assembly and make laws for peace, order and good government of the state but can not remove the governor or deputy governor of the state.
Note that the House of Representatives, alone, is not the National Assembly rather makes up the National Assembly along side the Senate. Hence, the House of Representatives, alone, cannot takeover a house of Assembly or exercise any the powers vested on the National Assembly to do or not to do anything. Any act done contrary to constitutional provisions is unconstitutional.

 

My authorities are sections 4, 11(3),(4),(5), 318 and 319 of the Constitution of the Federal Republic of Nigeria, 1999.

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VAAP Act: FIDA concludes Abuja schools’outreach

That violence of diverse shades is frighteningly on the rise across the country and the world at large is restating the obvious.

Religious places, schools, homes, workplaces, relaxation hubs, and every conceivable place are sadly becoming centres of horrifying experience to many people, especially women and children, as a result of the unspeakable violations and acts of violence increasingly playing out there.

Where violence is intensely focused – as in Gender-Based Violence (GBV) –, age, educational status, class, religion, race, ethnicity, and tribe are immaterial. Thus, where women and girls across varied societal strata are not being violently and involuntarily engaged in sexual acts, they are either being freely violated by despicable traditional practices like early marriage, female genital mutilation, and intolerable widowhood practices, or psychologically violated through patriarchal inequitable systems.

To create more awareness on what the law says about these issues, the International Federation of Women Lawyers (FIDA) in the past weeks embarked on a campaign. Presently, FIDA Nigeria is implementing an Oxfam supported Project titled: Enabling Capacity for the adoption and effective utilisation of the Violence Against Persons Prohibition Act (VAPP) 2015. The project activities include amongst others, advocacy outreach in schools.

Consequently, FIDA Abuja and its members undertook intensive awareness creation campaigns on the VAPP Act in Senior Secondary Schools across Abuja.

The event commenced on the 17th of June with a visit to Anglican Girls Grammar School (AGGS) Apo. Next was Redeemer’s Private School, Living Spring, Karu on Tuesday 18th June then Government Secondary School (GSS) Garki on Monday 1st July 2019; Government Secondary School (GSS) Tudun Wada, Zone 4, was visited on Tuesday the 2nd. Thereafter, Government Secondary School (GSS), Apo, Government Secondary School, Karu, Government Secondary School (GSS) Wuse Zone 3, Fouad Lababidi Islamic Academy, Wuse Zone 3 and Regina Pacis Secondary School, Garki, Abuja all placed host to the FIDA team.

Rounding off the advocacy programme last Monday at Regina Pacis Secondary School, Garki, Abuja which saw a lot of the association’s members in attendance, Chairperson of the Association, Rekiya Adejo-Andrews, Vice Chairperson, Chibuzo Maureen Nwosu and other executive committee members expressed delight that in all, students of the various schools visited were not only excited to listen to them but demonstrated high levels of intelligence and candour which was demonstrated by the probing questions they asked at the end of each session. They also commended the heads and teachers of these schools for the warm reception received and for giving them the opportunity to reach out to these young ones.

Several copies of the simplied edition of the Act were also donated to all of these schools.

The VAAP Act came into being on account of agitations for protection of persons against various forms of violence that have in recent times consumed many a person; particularly young persons in the country.

That said, the need to protect the entire citizenry from violence such as envisaged by the Act, is key to attainment of equity and justice.

 

Rate of Men Taking Paternity Leave Falls—Again

So staying home for an extended period of time to change diapers, clean up puke and cater to a fussy child isn’t what it’s cracked up to be?

By Vivia Chen 

What’s the deal? Do they want it or not?

First, we were told that they’re different from their fathers, that they want to be hands-on parents and that management better get on the stick.

And, by golly, they got their wish: Big Law and other elite professions started offering paid paternity leaves that would have been unthinkable just a few years ago. Though some firms only offer a meager two weeks of paid leave for “secondary caregivers,” others are offering 10 weeks, 18 weeks or whatever your heart desires.

So are battalions of men now marching off to care for their babies months at a time with nary a thought about what’s happening in the office? Well, that’s what they keep saying. Ask most firms about paternity leave and they will tell you, “It’s not a big deal here. All our lawyers take their full leave—and without stigma!”—as if we’re living in the new age of gender enlightenment. The party line is that paternity leave is wildly popular and used.

Maybe it’s popular. But how many men take leave, particularly if it’s more than a week or two?

Read more:https://www.law.com/americanlawyer/2019/07/24/rate-of-men-taking-paternity-leave-falls-again/?kw=Rate%20of%20Men%20Taking%20Paternity%20Leave%20Falls%26mdash%3BAgain&utm_source=email&utm_medium=enl&utm_campaign=dailypaid&utm_content=20190725&utm_term=tal

TAXATION IN NIGERIA

The collection of taxes in Nigeria is three–tiered; Federal, State and Local Governments. At each tier of government, there is an authority with powers to collect the relevant taxes; the Federal Inland Revenue Service (FIRS) at the federal level, State Inland Revenue Service (SIRS) across the 36 states and the local government tax authority for the local governments within the states.

Examples of federal taxes collected in Nigeria

 

Personal Income Tax which is

paid by

 

• Members of the armed forces

• Members of the police other than in civilian capacity

•Families, communities, trustees and estates resident in the FCT

• Officers of the Nigerian Foreign Service

• Non-resident individuals who derive profit/income from Nigeria

 

 

Capital Gain Tax which is paid by

 

• Body corporate and individuals’ who derive profit /income from the sale of capital assets in Nigeria

 

Companies Income Tax which is paid by

 

• All registered companies except petroleum companies

 

 

• Non resident (foreign companies) that derive income and profit from Nigeria

 

 

• Companies limited by guarantee that are engaged in profit making other than promoting their primary objectives

 

 

• Liquidator, receiver or their agent, of a taxable company

 

Petroleum Profit Tax which is paid by

 

•Companies engaged in petroleum exploration and production operations in Nigeria (up-stream operations)

 

 

• A person resident in Nigeria employed in the management of the petroleum operations carried on by a non-resident company

 

Value Added Tax which is paid by

• Individual, corporation sole, group, body corporate or organizations that consume, buy, procure or import taxable goods or services.

 

Tertiary Education Tax

 

• Payable by all corporate entities.

 

 

 

 

Withholding Tax

 

 

 

 

Stamp Duties

 

Industrial Training Fund Contribution

 

 

 

 

 

(NITDF) levy on companies and enterprises with an annual turnover of N100, 000,000.00 and above operating as:

 

• GSM Service Providers or telecommunications companies

• Cyber companies and internet providers

• Pensions managers and pension related companies

• Banks and other financial institutions, Insurance companies.

 

 

Examples of State Taxes collected in Nigeria

Examples of Local government taxes

Gaming and Casino Tax, Pool Betting and Lotteries;

 

Shops and Kiosks rates;

Personal Income Tax (PAYE and direct taxation/self-assessment);

 

Slaughter slab fees

Stamp duties on instrument executed by individuals;

 

Marriage, birth and death registration fees;

 

Capital gains (individuals only);

Market levies excluding those funded by state finance;

Withholding tax (individuals only)

Motor park levies;

Stamp duties on instruments executed by individuals;

 

Merriment and road closure levy;

Business premises registration in urban and rural areas within the state;

 

Vehicle road license fees

Market levies and taxes where state finance is involved;

 

Signboard and advertisement permit fees;

Road taxes

Public toilet, sewage and refuse disposal fees;

Development levy not more than N100 per annum

Right of Occupancy fees on land in rural areas, excluding those collected by the federal and state governments;

Right of Occupancy fees on lands owned by the State government in Urban areas; etc.

 

Wrong parking charges;

 

Tenement rates

FILING OF TAX RETURNS

 For the purpose of tax administration, the requisite forms for filing annual tax returns at the federal level can be obtained at the FIRS. This will apply to personal income tax and other taxes on individuals, taxes on companies, VAT etc. All other returns shall be prescribed by the relevant tax authorities responsible for the collection of such taxes.

REQUIREMENTS FOR SELF-ASSESSMENT FOR COMPANY INCOME TAX

  1. Duly completed Self-Assessment Form
  2. Audited financial statement signed by two Directors which will include
  • Balance Sheet
  • Profit and Loss Account
  • Statement of change in equity
  • Statement of Cash flow
  • Notes of significant accounting policies and other explanatory information
  • Comparative figures of preceding year on the Generally Accepted Accounting Principles (GAAP) basis to be included in the returns.
  • Tax Computation
  1. Capital Allowance Computation
  2. Schedule of fixed assets
  3. Evidence of payment of the taxes due (e-ticket from the bank).

The accounts must be audited and signed by two external auditors who must be members of a recognised professional body.

Self-assessment returns shall be filed within six months from the end of the accounting year for an existing company or eighteen (18) months from the date of incorporation.

REQUIREMENTS FOR SELF-ASSESSMENT FOR PERSONAL INCOME TAX – SELF EMPLOYED

  1. Duly completed Self-Assessment Form II.
  2. Duly completed income tax form (Form A)
  • Statement of full amount of income earned in the preceding year from all sources;
  • Particulars of income, relief, deductions and allowances the person is entitled to;
  • Declaration and attestation of correctness and completeness of return by the taxable person;
  • Evidence of payment of tax (e-ticket from the bank as evidence of payment) The due date for the filing of self-assessment returns under the Personal Income Tax Act shall be on or before the 31st day of March of every year.

REQUIREMENTS FOR SELF-ASSESSMENT FOR PERSONAL INCOME TAX – PAYE

  1. Duly completed Self-Assessment Form
  2. Duly completed income tax form (Form A)
  • Income other than employment income earned from all sources in the preceding year;
  • Income earned from employment in the current year;
  • Declaration and attestation of correctness and completeness of return by the taxable person;
  • Evidence of payment of tax (e-ticket from the bank as evidence of payment) PAYE returns must be submitted for each month on or before the 10th day of the month following the month to which the tax deductions relate using the appropriate schedule.

REQUIREMENTS FOR ANNUAL RETURNS BY EMPLOYERS

  1. Completed form A (income tax form for returns of income and claims for allowances and relief)
  2. Form H1 (Annual Income declaration)
  • A schedule of tax deduction from the employer containing the following information
  • Name of employer
  • Tax identification No. of employer (TIN)
  • Names of employees
  • Tax identification Nos. of employees
  • Total emolument for each employee
  • Consolidated relief
  • Tax deducted
  • Overall total tax charged and remitted
  1. Evidence of payment of tax (e-ticket from the bank as evidence of payment)

Every employer is required to file a return not later than 31st of January of every year

REQUIREMENTS FOR FILING ESTIMATED TAX RETURNS FOR PETROLEUM PROFIT TAX

  1. A statement of estimated income and expense for the period
  2. A statement of estimated adjusted profit and loss
  • Estimated tax and capital allowances computation for the period
  1. Computation of estimated monthly tax payment

A return is filed not later than two (2) months of the commencement of the accounting period

REQUIREMENTS FOR FILING ANNUAL TAX RETURNS FOR PETROLEUM PROFIT TAX

  1. Audited financial statement and accounts for the period
  2. A statement showing all qualifying expenditure incurred during the period
  • Computation of chargeable profits and loss for the period
  1. A statement of other sums deductible, the liabilities of which were incurred for the period
  2. Computation of capital allowances claimable for the period
  3. Computation of actual (and final) tax payable for the period
  • Signed declaration of the correctness of the returns
  • Evidence of payment of the final (13thinstallment)

Every company which has or is engaged in petroleum operation with respect to any accounting period of the company is required to file a return within 5 months after expiration of the period.

REQUIREMENTS FOR VALUE ADDED TAX

  1. Total Value of Supplies made during the period
  2. Disclosure of the value of output tax charged on its invoice
  • Total value of purchases on which input tax was paid
  1. Schedules of both input and output tax attached to the VAT returns, together with any adjustments made during the period, for bad debts, credit notes etc.
  2. Net VAT due i.e. the excess of output tax over input tax, with evidence of payment of the VAT
  3. A signed declaration of completeness and correctness of returns All taxable persons and agents of Ministries, Departments and Agencies of government subject to Value Added Tax (VAT) shall make VAT returns not later than the 21st day of the month following that in which the transaction was made.

REQUIREMENTS FOR EDUCATION TAX RETURNS

  1. Computation of education tax payable
  2. Duly completed self-assessment form attested to by a director or secretary of the company
  • Evidence of payment of education tax due (e-ticket from the bank) All Companies registered in Nigeria shall contribute to the education tax fund at the rate of two per cent. This shall be charged on the assessable profit of a company registered in Nigeria. The returns of education tax are made along with those of Companies Income Tax or Petroleum Profit tax whichever applies, but paid separately.

REQUIREMENTS FOR CAPITAL GAINS TAX RETURNS

  1. Duly completed self-assessment forms
  2. Computation of Capital Gains Tax payable
  • Schedule of Assets including proof of sale
  1. Evidence of asset and asset improvement
  2. Evidence of payment of CGT (e-ticket from the bank)
  3. Other relevant information Capital Gains tax is paid at the rate of 10% on the disposal of chargeable assets

REQUIREMENTS FOR NITD LEVY

  1. Computation of tax payable
  2. Evidence of payment of tax due (e ticket from the bank) NITD Levy is 1% of the profit before tax and is tax deductible when paid by companies and enterprises.

REQUIREMENTS FOR WITHHOLDING TAX

Submit a schedule of withholding tax deducted, showing:

  1. Period covered
  2. Name, address and Tax Identification Number (TIN). of each supplier or beneficiary
  • Nature of supply and gross amount of supply
  1. WHT rate amount of tax deducted
  2. TIN of company/organization making remittance
  3. Evidence of Payment

WHT is filed for all companies apart from petroleum companies within 21 days from the date the amount was deducted or the time the duty to deduct arose.

In the case of petroleum companies, WHT is filed within 30 days from the date the amount was deducted or the time the duty to deduct arose.

PENALTIES

The failure to pay tax, levy or fee will incur a penalty for non-compliance and is imposed by the tax law, rules or legislation of either the federal, state or local government, depending on the service that is responsible for regulating the tax, levy or fee.