Department of Business and Private Law

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Arbitration and Mediation: The New in Nigeria
(Faculty of Law, Kwara State University Malete, 2004) Taiye Oniyide Ph.D., FCIArb (UK); Ahmed Olatunji Isau Ph.D.
The landscape of dispute resolution in Nigeria has witnessed a paradigm shift in recent years with arbitration and mediation emerging as potent alternatives to traditional litigation. This chapter delves into the evolving landscape of arbitration and mediation in Nigeria and explores the dynamic changes and innovations in this field. Its aim is to critically examine the contemporary developments in arbitration and mediation within the Nigerian context and its objectives include to elucidate the historical context of arbitration and mediation in Nigeria, to analyze the legislative and regulatory framework governing arbitration and mediation in Nigeria; to evaluate the current trends and practices in arbitration and mediation; to explore the role of technology and innovation in enhancing the efficiency and accessibility of arbitration and mediation processes in Nigeria; and, to assess the challenges and opportunities faced by arbitration and mediation practitioners in Nigeria. This chapter adopts the doctrinal research method. The research draws extensively from primary and secondary sources, including legislation, internet sources, academic literature, and theoretical data. The research also incorporates comparative analysis with international best practices. The significance of this chapter lies in its contribution to the understanding of arbitration and mediation as effective mechanisms for dispute resolution in Nigeria. The chapter is also significant given that identifies areas where Nigeria can broaden its arbitration and mediation infrastructure to align with global standards. The chapter concludes by noting that arbitration and mediation have evolved significantly in Nigeria and presents a promising “new” approach to dispute resolution. It recommends that there is a need to strengthen the enforcement of arbitral awards through legislative reforms and improved coordination between the judiciary and arbitral institutions; that there is a need to enhance the capacity-building efforts for arbitration and mediation practitioners by establishing specialized training programs and certifications; that Nigeria should promote awareness and education on the benefits of arbitration and mediation among businesses, legal professionals, and the general public; that Nigeria should continue to monitor international best practices in arbitration and mediation and adapt its regulations to remain globally competitive; and, that there is a need to embolden the use of technology and Online Dispute Resolution (ODR) platforms to expand access to arbitration and mediation services, especially in remote and underserved areas.
Defining Torture: Issues, Perspectives and Human Rights Analysis
(Dept. of Public Law, Faculty of Law, Olabisi Onabanjo University, 2011) Odeku, K.O., Anwo J, *Animashaun, O.O* & Oyeneye, O.
Undoubtedly, torture is a serious violation of human rights and it is strictly prohibited by numerous human rights instruments. The crime continues to generate heated debate because of its scope. Sometimes perpetrators escape sanctions because of the inability of the prosecutor to prove the elements of the offence. Against this backdrop, this paper makes a modest attempt at defining torture from the perspective of numerous laws prohibiting the practice. The argues that regardless of how torture is defined, the contention is that the perpetrators should not escape criminal responsibility through mere artifice, technicality or prosecutorial laxity. Consequently, the paper concludes that irrespective of the status of the perpetrators, the person should be brought to justice in order to serve as deterrence and prevent impunity.
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.
Foisting a Willing Employee on an Unwilling Employer: The Remedy of Re-instatement Revisited.
(Bahauddin Zakariya University Multan, Pakistan, 2012) Odeku K. & *Animashaun S.*
Maslow in his masterpiece treatise fashioned the hierarchy of needs, namely, physiological needs, safety needs, belonginess needs, esteem and self-actualization needs (Maslow 1954). He was of the opinion that on fulfilling one stage substantially, an individual aspires and is only motivated by the attributes of the next stage. In Nigeria most of the populace oscillates between the first and the second level, people work in order to live, that is; to satisfy needs and wants. Work is essentially an important social economic issue; that is if the individual in the productive year is employed at all. Official figures put unemployment rate in the country at an unprecedented and understated 23.9 per cent in 2011(National Bureau of Statistics 2012). This translates to about 41 million unemployed persons, without taking into cognizance the under employed. If a member of the family who was gainfully employed is retrenched, this will have reverberating effect on the family and the larger community as a whole. This is so mainly because of the extended family ties system since there is no provision of any form of welfare in the majority of the African countries. This article examines the way and manner employers dispensed with the employees in the workplace and the remedies available to the employees in cases of wrongful, unfair dismissals or termination of appointment. The article analyses the dichotomy between the employees with statutory flavour or special status and those who are mere servants. The article also examines critically, judicial activism regarding re-instatement in light of unfair and wrongfully termination of employment by considering approaches from other jurisdictions such as India the United Kingdom and South Africa.
Ensuring Equality at the Workplace by Strengthening the Law on Prohibition against Discrimination
(Academic Journals, 2012) Odeku K.O. & *Animashaun, O.O*
Nigeria is a liberal democratic society, a free market economy and a secular state. As such, it is vulnerable to invidious workplace discrimination. This article examines inequality and blatant discriminatory practices in the workplace in Nigeria. The paper explores extensively the jurisprudence of the workplace discrimination in Nigeria and makes a comparison with approaches from other jurisdictions. The paper argues for both the need to strengthening the law on prohibition culminating into outright elimination of discrimination in the workplace. Towards this end, the paper advocates for exploring both the civil and criminal responsibilities of discriminators and concludes that they should be brought to book.
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.
Compensation for Death, Injury and Diseases under the Employees' Compensation Act, 2010
(Hybrid Publishers, 2013) *Animashaun, O.*
The paper examines the compensation paid to the employees for workplace related near fatal and fatal mishaps. It looks also at the contrast between the new Employees’ Compensation Act and those under the repealed Workmen’ Compensation Act (WCA). The paper identifies some problematic areas and lacunae under the 2010 Act and offers appropriate recommendations and suggestions.
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) *Animashaun O.O.,* Odeku K O and Nevondwe, L.
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.
Transfer Pricing: The Nigerian Perspective
(The Brooklyn Research and Publishing Institute, 2014) Ahmed Olatunji Isau
Transfer pricing is a result of globalization and international trade. The tax authorities in virtually all major countries are focused on transfer pricing as a mechanism for preventing tax avoidance and as a means of ensuring that a reasonable basis is employed to identify and extract economic benefits of business operations in their jurisdictions. Over the last decade, Nigeria has experience tremendous increase in the establishment of Multinational Companies. While this is good for the development of the Nigerian economy, there is also the need for the Government to ensure that prices of intra-company transactions are set at the right prices and that transfer pricing is not employed as a tool of tax avoidance. To avoid mis-pricing and potential loss of tax revenue, the Nigerian Government enacted the Income Tax (Transfer Pricing) Regulations 2012 which adopted the OECD model on Transfer Pricing. This article will therefore attempt to examine, appraise and highlight the major provisions of the Income Tax (Transfer Pricing) Regulations 2012 and make appropriate recommendations. The significance of this article is that it will educate corporate taxpayers in Nigeria and foreign investors as well as their advisors on the new transfer pricing legislation.
Poverty and Unequal Access to Justice by the Poor in Nigeria: Lessons from other Jurisdictions In Nationalism and Economic Justice in Nigeria
(Department of Philosophy, OAU/Obafemi Awolowo University Press, 2014) *Animashaun O.O.*
The global financial crises have enlarged the rank and multiplied the suffering of the poor significantly. The power elites who are the architect of the crises have created safe pathway for their rank while the poor and the middle class bear the brunt of the problem. In Nigeria, evidence abound that the poor and the disadvantaged are vulnerable to various human rights abuses. One of such is the unequal access to justice that undermines the possibility of equality in society. It is against this backdrop that this treatise examines obstacles the poor faces in accessing justice and proposes some ways in which these problems may be addressed. The article highlights various social, political and legal obstacles that are peculiar to the poor; and those that, though are applicable to the affluent, but create more problems for the poor because of his status. The article goes on to analyse 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 system as a whole, as well as the judiciary, and identifies the principle of independence as the main requirement. The article also examines the institutional and procedural obstacles that the poor encounters when seeking justice and suggests policy responses for overcoming them in order to avert anarchy in the society. However, if for whatever reason, this access to redress from injustice is denied, the poor’s hope is automatically dashed and they become disillusioned and lose confidence in the whole system. In most cases, they take the laws into their own hands and resort to violence and self-help. Ethnic Militias such as Egbesu boys, Bakassi boys, Odua People’s Congress, election related violence, “Operation Wet-e”, pipeline vandalisation in the Niger Delta, even coup d’état have been linked with injustice. Drawing inspirations from other jurisdictions, the article explains why justice is so important for poor people and introduces a broad range of responses in the areas of legal and institutional reforms.
Entrepreneurship and the Legal System: The Law’s Response to Unemployment
(Department of Jurisprudence and International Law, Faculty of Law, Kogi State University, Ayingba, 2014) *Animashaun O.O.*
Nigeria is classified as a failed state due to widespread insecurity, decayed and non-existing infrastructure, and badly planned economy. The decayed state of Nigeria results into a badly planned educational system and an ill-suited curriculum which threw up unemployable youth into the economy annually. The unemployment level which has reached a dangerous level whereby over fifty percent of the productive population is either unemployed or underemployed is a cause of concern for the international community, the Nigerian government and the citizenry. This paper, through a review of the literature and case law, analyses the various laws and policies enacted by the Nigerian governments in combating unemployment. The paper found that the laws and policies aimed at combating unemployment in Nigeria is less than successful due to corruption, faulty implementation of the laws and policies, among others. The paper also found that Nigeria governments have been paying lip service to sustainable development goals. The paper looks at the adequacy of these laws and policies, and makes appropriate recommendations.
Entrepreneurship and the Legal System: The Law’s Response to Unemployment
(Department of Jurisprudence and International Law, Faculty of Law, Kogi State University, Ayingba., 2014) *Animashaun O.O.*
The failure of the Nigerian state is confirmed by the decaying and non-existing infrastructure, policy somersaults, badly planned economy and unplanned educational system which threw up unemployable persons into the economy on a yearly basis. The article examines the laws as it relates to employment generation or otherwise, and concludes that the massive youth unemployment manifest through the upward swing in terrorism, kidnapping, armed robbery, prostitution, fraud, corrupt practices, homo-sexuality and other unacceptable social vices. This article therefore recommends that there is the need to enact appropriate statutes to arrest the situation, amongst other recommendations.
Industrial Accident and Safety Hazards at the Workplace: A Spatio-Physical Workplace Approach
(Mediterranean Center of Social and Educational Research, 2014) *Animashaun, O.O.* & Odeku, K.O.
The challenge facing management from time immemorial is that of creating a work environment that not only attracts, keeps and motivates its workforce, but also organizes the workplace in such a way as to ensure the safety and health of the workforce. The organization of the workplace should also provide proactive ways of evacuating the workforce and preventing neighbours from being injured in cases of workplace accidents and hazardous disasters. Focusing on the situation in Nigeria, this treatise examines the interrelationship between health and safety and the layout of the physical work environment. Although, there is dearth of material on this area, researchers have established that good physical layout of the workplace coupled with efficient management processes prevents unnecessary accidents at the workplace and boost productivity and improves organizational performance
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.

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