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IN SEARCH OF PROTECTION FOR CHILD’S RIGHT: A DIAGNOSTIC APPRAISAL OF CHILD BRIDES IN AFRICA
(DEPARTMENT OF JURISPRUDENCE & INTERNATIONAL LAW, FACULTY OF LAW, KOGI STATE UNIVERSITY, ANYIGBA, 2012) Adimula B., and AKINTOYE OLARIYIKE DAMOLA,
Introduction Right is a universal phenomenon, and the emergence of human rights law in international sphere is one of the most significant developments that have taken place since the end of the Second World War. Amongst the world recognized rights are right to self determination, peace, general satisfaction of environment favourable to peoples development, and people’s right to full sovereign over their natural resources; economic, social association. Others are minority rights and child’s rights. In Africa, it is common to see many communities engaged in giving out their female children out in marriage without the brides consent. This practice is rife and forceful in nature. In this case, it is the parents that give consent and that is, “consent of the parties” is absent; this makes the marriage a “forced marriage”. The parents or third parties give consent on behalf of, especially the child bride. Indeed, child bride is a form of forced marriage without respecting the right and dignity of the child. This paper therefore aims at analyzing the reasons for the child’s brutality via undignified marriage, the paper further examines the consequence of a child marriage and child’s right to either agrees or disagree to marriage. Conclusions drawn on the legal effect of child marriage and solution proffer to the menace of child marriage.
THE WORLD TRADE ORGANIZATIONS’ POLICY ON AGRICULTURE: PARAPHERNALIA OF NEOCOLONISATION OF AFRICAN ECONOMY
(Faculty of Law, Kogi State University, Anyigba, 2012) Olatoke, J.O., Adimula, R.A AKINTOYE OLARIYIKE DAMOLA and Balah, Mohammed Usman
Introduction The article examines the WTO policy on Agriculture. It places the policy in historical context, examines its underlining reasons and argues that the policy systematically favors farmers in developing countries. The policy through the open market system enables farmers in developing countries to increase their productivity. The article also evaluates the effect of WTO’s Agriculture policy on the indigenous agricultural programmes of the developing countries, and proposes reforms to provide developing countries with the tools to further promote the indigenous agricultural in African. Globalization has transformed the organization of international economic relationship around; it has affected the economic, social and political sphere of societies and citizens. This is characterized by complex set on interconnectivities and interdependence with an increasing number of actors vying to influence the outcome of these relationships. They lay competing claims to resources markets and legitimacy and are engaged in activities traditionally defined as belonging to the domain of diplomacy. The issue of market control, free trade and sovereignty in the international economy has been one of the major bones of contention in the activities of the world Trade Organization since its inception. Sovereign States remain the traditional subjects of international law, but in practice remain interdependent in the pursuit of their economic interest. It is trite international law. As the concept of sovereignty is a key element of public international law, international law is thus the regulatory law of international economy. Therefore, the power to do everything in a state i.e., to make law, to execute , to apply them, to impose and collect taxes and levy, contribution, to make war or peace to form treaties of alliance or of commerce with foreign nations and likes all are at the jurisdiction of international law. The major reason for the formation of the WTO was for a global effort to actualize the UN’s effort in a bid to roll back hindrance to free commerce through the painstaking intervention of the GATT through UNCTAD. However, in some quarters, it is now believed that the WTO’S emphasis has slipped from concentrating on these public interest goals to an organization formed to exploit the less developing countries economy. In nut shell, WTO is now seeing primarily as ‘an organization for liberalizing trade’ and help trade flow as freely as possible at the detriment of some member nations especially the African countries. Other writers from East Africa and Asian countries were also of the same opinion. To them, the WTO’S public interest and objectives remain out of reach of the Less Developed Nations. The antagonist of the WTO’s policies especially, agricultural policy argued that the organization is just a platform where the rich and developed countries are using to further colonise African trade. These groups also criticized the mode of reaching decision at the WTO otherwise called “consensus”, to them such mode was an imposition of ideas of some view developed nations over the developing ones. Thus, to them, the World Trade Organization is today one of the most secretive international bodies one earth, established to feed the greed of the rich in the name of trade liberalization. However, due to the recent development in the activities of the organization, i.e., the increase in the numbers of African members of the organization and the revisit to the agricultural policy of the organization during the 1995 New Zealand meeting, couple with the development that some of the African Countries are now experiencing via collaboration of Agricultural programmes with the aid of WTOs policy, one is tempted to ask, if actually, the agricultural policy of WTO is for the exploitation of African economy. In this regard, the paper evaluates the effect of the policy on the indigenous agricultural programmes of the developing countries, and takes a stand on its true position vis-à-vis the African economy.
TAX EDUCATION AND MOBILISATION: A MEANS TO SUSTAINABLE DEVELOPMENT IN NIGERIA
(A PUBLICATION OF FACULTY OF LAW, UNIVERSITY OF ILORIN, 2012-02-28) Olokooba S.M and AKINTOYE O.D
Introduction There are numerous ways by which government generate revenue to execute project for the benefit of the populace. One of the major ways and means by which this is done is through tax. In Nigeria, government has legislative powers to impose any form of tax at whatever rate it deems appropriate on its citizens. The essence and impact of taxation on any economy be it developed or developing cannot be over-emphasized. A country’s tax system is one of the key instruments for shaping and transforming the economic development of the country. Tax is a compulsory exaction of money by the government for public purposes. It is not a voluntary payment but and enforced contribution exacted pursuant to legislative authority. considering this definition on the face value, one tends to have the impression that tax is only characterized with compulsion or that it is a contribution demanded only with menaces. Truly, this impression cannot be outrightly incorrect for the reason that tax law, like every law, is designed to bring about certain desired conduct through the threat of punishment for contrary conduct. This justifies why tax authorities possess comprehensive and forceful power to enforce and recover income tax in Nigeria such as powers to levy distress, conduct search and seizure and to prosecute tax delinquencies. But suffice to say that coercive order alone cannot guarantee compliance with tax laws and consequently may not enhance adequate revenue generation. Rather, tax payers’ education and constant public enlightenment are capable of changing the tax orientation of Nigerians if integrated as complements to enforcement instruments. However, Nigeria government, over the years, pays little attention to tax payers’ education and mobilization. As a matter of fact, if Nigeria is seriously committed to genuine pursuit of sustainable development, it is incumbent on the tax authorities to constantly educate tax payers on the relevant aspects of the Nigerian tax system in order to stimulate and mobilize them to discharge their civic obligations in a well-mannered way without external push from the tax authorities to compel them to do so. This is predicated on the fact that once the tax payers are sufficiently educated and enlightened, the cost of administration and, by extension, the huge revenue loss will be considerably reduced. This key component is hitherto missing in the Nigeria tax system to complement the enforcement instruments prescribed by the various tax laws. This paper analyzes the legal framework for tax education and mobilization with the ultimate aim of finding out its roles and the extent it can promote tax administration and sustainable development in Nigeria.
Poverty, human rights and access to justice: Reflections from Nigeria
(Academic Journals, 2012-03-05) Kola Odeku and Sola Animashaun
In Nigeria, poor people are vulnerable to various human rights abuses. Their guaranteed rights under the Constitution are being infringed on a daily basis and this is exacerbated by persistent denial of access to justice. The article highlights obstacles that the poor encounters when seeking justice and at the same time suggests policy responses for overcoming them. Towards this end, the article analyses the concept of fundamental rights as enshrined in the 1999 Nigerian Constitution and the impact on the rights of the poor to access justice. Furthermore, the article evaluates the capabilities of the court’s system as a whole, as well as the judiciary and argues that unless the judiciary is independent, access to justice by the poor will continue to be a mirage. The article examines jurisprudence of other jurisdictions and draws useful inspirations from them to explain why justice is so important for poor people and introduces a broad range of responses in the areas of legal and institutional reforms.
APPRAISING THE TAX ASPECT OF CAPITAL ALLOWANCE IN THE NIGERIAN BANKING SECTOR
(Faculty of Law Ebonyi State University, Abakaliki, 2013) Olokooba S.M., and AKINTOYE OLARIYIKE DAMOLA
Abstracts This paper appraise different types of Capital allowances available in Nigeria as stated in the Nigerian Tax Laws as well as the items that qualify for capital tax allowances in the banking industry. Based on the appraisal, the paper discovers that the issue of capital allowances for banks is not a straight jacket thing. This is so, because there is yet to be a comprehensive list of what can qualify for such allowances under the Nigerian Tax Law and the system of making allowances does not look at the extent to which wear and tear has occurred or the expected life of the asset. The paper concludes that a general principle of taxation that encourages liberality should be the watchword when considering relief in the tax aspect of capital allowance in the banking sector.
THE PRINCIPLE OF THE COMMON HERITAGE OF MANKIND
(DEPARTMENT OF INTERNATONAL LAW & JURISPRUDENCE, 2013-09-26) MAGAJI W. OWOLABI, KUDIRAT
Scientists discovered polymetallic nodules on the deep seabed in the late 19th century. The problem, however, was that the deep seabed did not lie within the jurisdiction of any state. Consequently, to regulate access to these resources, a legal regime had to be established. The regime adopted was the ‘common heritage of mankind’ (CHM). The concept of common heritage of mankind governs the deep seabed. The CHM principle has not only been accepted as essential element of the Convention on the Law of the Sea (LOSC) from where it found its way into the national legislation relating to sea bed activities but was also introduced into outer space regimes and to a lesser degree into the legal framework for the protection of the Antarctic environment. However, the principle of the common heritage of mankind has differing interpretations and consequently lacks legal force. This paper attempts to give content to the common heritage of mankind principle, as it applies to the deep sea, by examining existing principles in international law. It then deals with the question of whether the CHM principle has to be regarded as a part of customary international law, regardless of its incorporation into the Convention on the Law of the Sea.
Impact and Issues of Alternative Dispute Resolution in South Africa with Emphasis on Workplace Dispute
(Mediterranean Center of Social and Educational Research, 2014-07) Animashaun, Oyesola, Odeku, Kola O., & Nevondwe, Lufuno
Informal dispute resolution is increasingly becoming relevant in the dispensation of justice. This is because of its different beneficial approaches to the parties involved especially the poor and the indigents in the society who are unable to afford the huge legal fees involved in formal justice system. With regard to dispute between well-resourced employer and poor vulnerable employee, one will agree that if formal justice is asked to adjudicate, clearly, there will not be fair playing field because the employer will deploy its huge resources to hire the best legal representative while the employee will not be able to do the same. This is why in South Africa aggrieved employees can approach the appropriate institution of justice set up for purposes of resolving labour dispute and institute an action against erring employers even without the assistance of legal practitioners. This article looks at the issue of informal dispute resolution; its applicability other related issues and more importantly the issue whether there is any need for a legal representation in alternative dispute resolution.
THE NIGERIAN TAX ADMINISTRATION IN PERSPECTIVE: THE WAY FORWARD
(Gravitas LBR Ltd, 2015) AKINTOYE OLARIYIKE DAMOLA
Abstract The low revenue yield from taxation in Nigeria is attributed to the ineffectiveness of tax administration. The article emphasizes the importance of effective tax administration to the tax system and avers that the best tax policy in the world is worth little if it cannot be well administered. A good tax administration is premised on well-designed tax policies that are administratively feasible. The paper identifies the bodies administering taxes in Nigeria, the functions of tax administrators and some of the challenges facing Nigeria tax administration. Suggestions are proffered on the way forward. It concludes that Nigeria needs a government with strong political will, coupled with well-disciplined administrators to implement its tax policies so as to improve her income generation through effective but equitable taxation. The drastic drop from oil revenue makes this need inevitable.
FEDERAL INLAND REVENUE SERVICE'S INFORMATION POWER VIS-A-VIS BANKS SECRECY REGULATIONS IN NIGERIA: A CRITIQUE
(EKITI STATE UNIVERSITY, AD0-EKITI, 2015) Olokooba S.M and AKINTOYE O.D
The thrust of this paper is a critique of the Federal inland Revenue Service's right to classified information on bank customers' Via-a-vis bank secrecy regulations. in doings this, the paper examines different categories of Federal Inland Revenue Service's information and investigation powers, taxpayer's right to notices and the issues of professional privilege in banker/customer relationship. the paper critically examines, whether, seeking protection under the professional privilege could avail or protect the bankers just like the legal practitioner from divulging client information to FIRS. the finding of the paper reveals that, unlike the legal practitioners, the banker cannot avail himself this protection. however, in order to guarantee taxpayers right to notices, freedom of expression as well as right to privacy, apart from the amendment of section 26(2) Federal Inland Revenue Service Act and 47(5) Personal Income Tax Act, the paper also recommends that the taxpayer should be allowed to have access to a copy of the third party notice so as to know the information sought on them by FIRS and to be able to defend themselves.
DELOCALISATION OF ARBITRAL PROCEEDINGS AND LEX ARBITRI: A SOJOURN INTO THE EQUILIBRIUM
(COLLEGE OF LAW, JOSEPH AYO BABALOLA UNIVERSITY, 2015-04-21) MAGAJI W. OWOLABI, KUDIRAT
This paper examines two important issues in relation to international commercial arbitration. First, whether the notion that international commercial arbitration is conducted entirety outside the framework of national legal systems is correct or too good to be true.. in other words, is there anything like floating arbitration (i.e delocaised or denationalized arbitration)?. Secondly, whether there is no such thing as a lex arbitri. That is, is there anything like the law of the country in which the arbitration is held in the conduct of international commercial arbitration? The paper ends with a concluding remarks on the tru position of the arguments
A COMPARATIVE REVIEW OF MODERN CONCESSION CONTRACT (MCC), AND PRODUCTION SHARING CONTRACT(PSC)
(FACULTY OF LAW, ALHIKMAH UNIVERSITY, 2015-07-18) MAGAJI W. OWOLABI, KUDIRAT
The importance of oil and gas to the growth and development of world energy supply cannot be over emphasised. There are four basis arrangements to develop petroleum between host countries and the multinational oil companies: they are Modern Concession Contract (MCC), Production Sharing Contract(PSC), Participation Arrangement (PA) and, the Service Agreement (SA). This paper is principally concerning with Petroleum Upstream Contract and Arrangements. Upstream are all the services required to find and produce the oil and gas. Therefore, the focus of this paper is to examine the two basic systems of Modern Concession and Production Sharing Contract Arrangements, and see how host countries can make legal and contractual terms as attractive as possible to foreign investors, while still protection the critical interests of their states.
FAIR AND EQUITABLE TREATMENT: SHOULD THE FAIR AND EQUITABLE TREATMENT STANDARD CRYSTALLISE INTO CLEAR, BUT RIGID, RULES? OR SHOULD IT INCLUDE FLEXIBLE, BUT VAGUE NOTIONS ON JUSTICE?
(Bharati Vidyapeeth Deemed University, Pune, India., 2016-03-23) MAGAJI W. OWOLABI, KUDIRAT
The growing concern of States in order to attract foreign investment into their territories has led to the formulation of a legal structure aimed at encouraging investment through the granting of a secure and stable environment for the investors in the host State. The core of this structure is the Fair and Equitable Treatment (FET) standard, which as a non-contingent standard, constitutes an independent and reliable system for the protection of the investors. However, the application of the true fairness concept underlying the standard seems at times to be in jeopardy, due to a serious lack of precision regarding its true meaning. Arbitrators and scholars have wandered from one interpretation to another, trying in occasions to fit the standard in existing legal concepts such as the international minimum standard of customary international law or simply creating a whole new meaning by means of self-contained legal figure.
E- Path To Effective Justice Delivery: The Nigerian Courts In Perspective
(Covenant University Press, 2016-04-30) Adelowo Stephen Asonibare; Halimat Tope Akaje
The need to improve the effectiveness and efficiency of the judicial system in Nigeria has necessitated the use of modern information and communication technology (ICT). The conventional method of justice delivery in Nigeria is marred with avoidable delays in the dispensation of justice and lack of transparency. However, the constraints of conventional methods of judicial system in Nigeria can only be solved by embracing the electronic justice system. Hence, ICT should be employed in conducting most of the activities in Nigerian Courts, considering its successful adoption and use in some other jurisdictions. This article therefore, aims at examining in extensio a way out from the conventional methods of justice delivery in the area of e-filing of court processes e.g. originating processes, Motions, addresses, briefs and other processes; e-recording of court proceedings; e-archives (to facilitate retrieval of judgments, rulings, etc); and e-probate etc. In doing so, the paper will focus on towing the path of electronic ways in enhancing effective justice delivery in the Nigerian Courts as an antidote to the delays being experienced in the service delivery associated with the conventional method. To achieve this, reliance has been placed on secondary source, emanating from books, case laws, articles in learned journals, conference papers and other relevant materials. This paper will enlighten Lawyers, Judges, Litigants and other stakeholders in the justice sector on the need to embrace E-justice delivery with the resultant effect of enhancing the effectiveness and efficiency of
ENFORCEMENT OF ARBITRAL AWARDS: ISSUES AND CHALLENGES
(FACULTY OF LAW, AL-HIKMAH UNVERSITY, 2016-08-21) MAGAJI W. OWOLABI, KUDIRAT
The importance that the international community attaches to this sector of international economic relations has led to the promulgation of the international convention for Settlement of Investment Disputes (ICSID Convention) under the aegis of the World bank, to cover the settlement of investment disputes between investors and host states. The ICSID Convention, in turn, established the International Centre for the Settlement of Investment Dispute (the Centre), which implements the provisions of the ICSID Convention. One area of dispute resolution mechanism under the ICSID Convention that attracts academic comment is the enforcement of ICSID awards. the question is often raised whether the provisions of the Convention promote effective enforcement of ICSID awards. the purpose of this article is to consider some of the tactics that disappointed parties may employ in national courts in attempts to delay or to avoid compliance with ICSID awards. therefore, this article will be analytical and evaluative; that is the provisions of the Convention are critical analysed to show its area of challenges. it is therefore concluding that the challenges of ICSID awards potentially may be based upon the provisions of the ICSID Convention itself and from outside the ICSID convention.
CONSTITUTIONAL POWERS OF THE NATIONAL JUDICIAL COUNCIL
(Faculty of Law, Rivers State University of Science and Technology. Port Harcourt., 2016-09-16) KUDIRAT MAGAJI W. OWOLABI
The Nigerian judiciary, a creation of the Constitution is the 3rd organ of government in the much espoused doctrine of the triumvirate of government. However, of all the three organs of government, the judiciary is the most accessible to the citizentry and has been described as the last bastion of hope for the common man. The subject of an effective and independent judiciary has more often than not, engaged the interest of drafters of Nigeria Constitutions. The introduction of the National Judicial Council (NJC), for instance, is a noteworthy innovation of the 1999 Constitution, particularly with reference to the appointment, discipline and removal of judicial officers. This papers examines how well these Constitutional provisions enshrined in the 1999 have succeeded in producing the intended effectiveness and independence to the judiciary.
EXAMINATION OF PROJECTIONS AND PROBLEMS OF REKINDLING NIGERIA’S DEPLETED INFRASTRUCTURAL THROUGH PUBLIC PRIVATE PARTNERSHIP(PPP)
(DEPARTMEN OF PUBLIC LAW, UNIVERSITY OF JOS, 2016-09-19) ABDULSALAM LA-KADRI, MUTIAT; MAGAJI W. OWOLABI, KUDIRAT
Infrastructure assets in Nigeria are in a state of comatose as a result of decade of poor maintenance culture, under investment in maintaining the existing facilities and putting new ones in place, and hyper-utilization of existing social welfare facilities. This has adversely affected the Nation’s productivity and paved way for numerous societal problems including poverty, unemployment, recurrent inter-group violence and economic meltdown. Various attempts made in the past towards recovering from the immense infrastructure deficit confronting the nation, through the instrumentality of PPP has not recorded any commendable success having been marred by numerous challenges. This study examines PPP arrangements in Nigeria to ascertain the reasons why most PPP projects in Nigeria were unsuccessful in contrast to the tremendous success and infrastructure transformation achieved through PPP in other climes. It was found that poor regulatory framework, absence of standardized PPP contracts, corruption, poor capacity, lack of transparency, and undue political interference are the major factors responsible for the limited success achieved in the past. As the Buhari’s administration launches new PPP projects, it becomes crucial to ascertain the factors responsible for the past failure in order to prevent history from repeating itself. Recommendations made include commitment by government and putting in place enabling environment.
AN EXAMINATION OF THE POWERS AND FUNCTIONS OF THE CHAIRMAN OF THE FEDERAL INLAND REVENUE SERVICE IN RELATION TO THE PRINCIPLE OF CORPORATE GOVERNANCE IN NIGERIA
(DEPARTMENT OF PRIVATE AND BUSINESS LAW, FACULTY OF LAW, NASARAWA STATE UNIVERSITY, KEFFI, 2017) Olokooba S.M., Awodun Muritala ., AKINTOYE, O.D and Abubakar, S.A
Abstract This paper examines how the enormous powers given to the executive Chairman Federal Inland Revenue Service under the Federal Inland Revenue Services (Establishment) Act, 2007 negate the workability of the principles of Corporate Governance in the activities of the service. In doing this, the paper appraises the jurisdictional bases as well as legal framework of a Corporate Governance in Nigeria. The paper further examines how section 11 of the Act which has direct bearing on the qualification and function of the Executive Chairman negates corporate governance principle and the danger such may pose to the administration of the service. The paper in the final analysis draw conclusion and make some practical recommendations that may aid the effective application of the principles of Corporate Governance in the Federation Inland Revenue Services of Nigeria.
CRIMINAL SANCTIONS UNDER THE NIGERIAN FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT.
(Kwara State university, Malete and Hybrid Consult, 2017-03) AKINTOYE, OLARIYIKE DAMOLA
Introduction The Federal Inland Revenue Service (Establishment) Act, (FIRSEA) 2007, provides for the establishment of the Federal Inland Revenue Service (FIRS), which is charged with the powers of assessment, collection and accounting for revenues accruable to the government of the Federation and for matters related. The objective of the FIRS is to control and administer the different taxes and laws specified in the First Schedule of the Act. The FIRSEA provision for different offenses and penalties, could be broadly categorized into three, namely, administrative, civil and criminal. However, it is observed that the FIRS, which is vested with the power to employ its own legal offers who shall have power to prosecute any of the offenses under the FIRSEA, subject to the power of the Attorney-General of the Federation, seldom institute criminal proceedings against those who are involved in tax crimes. It is also observed that in Nigeria Revenue authorities rarely make use of criminal sanctions to tackle tax offenses, where as in developed countries such as the USA, Britain, Canada and Japan, non-compliance with tax laws are always viewed as a criminal offense and are treated as such. This paper examined the different types of offenses and penalties under the FIRSEA to see whether tax offenders are being adequately prosecuted for criminal tax offenses. It also sets out to examine the offenses and penalties to see whether criminal proceedings are instituted against criminal tax offenders and to compare the Nigerian situation with what obtains in United States of America and Britain. The overall objective is to see whether there is a link between criminal sanctions and the non-compliance attitude to the majority of Nigerian taxpayers.
AN APPRAISAL OF THE ARBITRAATION LAW OF LAGOS STATE, 2009.
(DEPARTMENT OF PUBLIC& INTERNATIONAL LAW, AL-HIKMAH UNIVERSITY, 2017-07-17) KUDIRAT MAGAJI W. OWOLABI & MUTIAT ABDULSALAM LA-KADRI
Apart from the Act, which is a federal law, some constituent states have their respective arbitration law. One of this, is the Lagos State Arbitration Law No 10 of 2009 (LSAL) which applies to all arbitrations within the state except where parties have expressly agreed that another law should apply. However, despite the rising profile of arbitration as an alternative means of commercial disputes resolution, Nigeria continues to grapple with consequences of the constitutional architecture under the 1999 Constitution in respect of legislative competence to make laws on the subject matter of arbitration. This article contends that the initiative by Government of Lagos State of Nigeria is a welcome development. It concludes with the support for the decision of the Supreme Court in Attorney General of Abia State v. Attorney General of the Federation, that where there are inconsistency between the Act of the National Assembly and a law passed by a House of Assembly, the state law is void to the extent of the inconsistency. The legal consequence, albert regrettable, is that the Arbitration and Conciliation Act in the Nigerian arbitration statute applicable to domestic and international commercial arbitration and prevails over Lagos State Arbitration Law, 2009. The later is, in consequence, only applicable to noncommercial arbitration
AMNETSY, PEACE AND JUSTICE: FINDING THE MIDDLE ROAD
(FACULTY OF LAW, AHMADU BELLO UNVERSITY, 2017-09-17) KUDIRAT MAGAJI W. OWOLABI; MUTIAL ABDULSALAM LA-KADRI
The crisis afflicting the country range from leadership crisis, bitter and rancorous politics, unpreceded criminality and attendant insecurity, Boko Haram insurgency, kidnapping, ritual killings, human trafficking and economic crimes. The question is: Justice or Peace? Basically, that is what it boils down to. Since the beginning of the offensive by insurgents in Nigeria, there has been widespread debate about how to bring the bloody onslaught to an end. In the last administration, it seemed as if the government struggled in trying to get an upper hand in the conflict with the insurgents. Now that the new government (Buhari Administration) is in place, the problem of how to extinguish this threat has risen to the fore of the government’s urgent policy. Talk of the administration possibility offering amnesty to the insurgents in return for them to lay down their arms litters the air. However, with so many divergent voices lending themselves to the debate of whether the particular strategy developed along the lines of amnesty is appropriate given the surrounding circumstances. The general objective of this paper is to access the impacts, challenges and sustainability of the amnesty programme and the political settlement leading to it, as a strategy of conflict resolution and peace building at the sub-national level. The study attempts to critically interrogate the content and methods of the Amnesty on the basis of issues of inclusiveness, equity, justice and impacts on violence mitigation, conflict resolution and peace building, and national -building and national stability.

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