Department of Business and Private Law

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2. Right of Nature in Africa: Assessing the Feasibility of Granting Legal personhood to Rivers and Forests
(Kampala International University (KIU), 2026-04-02) Collins Ekpenisi; Amos Godfrey Atim; Olawumi Odeyinka-Apantaku; Adelowo Stephen Asonibare; Ntale Rogers
A global movement has begun to grow, one that argues that nature itself ought to be viewed as an important subject of law and not only an object of mere regulations. This growing idea is often described as granting rights of nature or legal personhood to natural entities, which includes important environmental elements like forests, rivers, and some other components of the ecosystem. Drawing insights from emerging global experience, this study assesses whether granting rights of nature or legal personhood to natural entities across the continent is currently viable and, if so, what the recognition and adoption might entail. The study employs a doctrinal approach, alongside a structured narrative review style and complemented by illustrative case examples, to highlight how significant this notion of legal personhood to natural entities has become worldwide and its implications for Africa. Potential legal, guardianship and institutional challenges in its adoption are highlighted, as well as promising prospects for Africa’s environmental governance if widespread acceptance and recognition of the rights of nature are ever achieved. The study reignites the historical idea that Africa’s pre-colonial legacy was always accustomed to the idea of natural entities bearing a semblance of personhood, and provides recommendations that African states must adopt if the continent is ever to utilise the concept of rights of nature to help address its current environmental challenges, improve accountability, and also, possibly, widen access to environmental justice.
A Comparative Analysis of Judicial Attitude to the Interpretation of Taxation Statutes in Nigeria, United Kingdom and United States.
(Department of Private Law, University of Maiduguri., 2021) Isau Olatunji Ahmed
Under the concept of separation of powers, the Judiciary is the arm of government saddled with responsibility of interpretation of law. In discharging this onerous responsibility, there are some rules of interpretation that have been developed overtime to guide judges in this regard. Taxation statutes, unlike other civil statutes, are regarded as penal in nature and therefore taxpayers of their proprietary rights. The courts, therefore, usually give strict interpretation to taxation statutes bearing in mind that finding against the taxpayer will result in deprivation in part of his profit and interest. On other occasions, however, the courts have been liberal in their interpretation of taxation statutes. This is suggestive of the fact that interpretation of taxation statutes can be dependent on the judges, but rather, it varies from country to country due to the understanding of the judge involved as well as the peculiar facts and circumstances of the case. Therefore, in order assess the attitude of courts towards taxation statute, this article uses the interpretation of taxation statutes in Nigeria, United Kingdom and United States as a yardstick for comparative analysis of judicial attitude to interpretation of taxation statutes across these three tax jurisdictions namely Nigeria, United Kingdom and the United States.
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.
A CRITICAL ASSESSMENT OF ENFORCEMENT MECHANISM UNDER CUSTOMARY ARBITRATION PRACTICES IN NIGERIA.
(FACULTY OF LAW, UNIVERSITY OF MAIDUGURI, 2019-04-19) KUDIRAT MAGAJI W.OWOLABI
The article examines the existence of customary arbitration and the enforcement of its awards in Nigeria prior to the emergence of adversarial system of resolving disputes which was introduced by the British colonial administration. The aim is to discuss the historical background and the enforcement mechanism under customary arbitration practices in Nigeria. the article examines, in the constitutional and judicial contexts, the question of how the practice of customary arbitration has bee recognised in Nigeria. the article further contends that by the arrival of the British, certain conditions must be satisfied before arbitration conducted under customary law could be valid and enforceable. However, the introduction of the English legal system which is litigation centered did a lot of damage to customary system of dispute resolution. The unjustified conditions introduced which was influenced by the British doctrines for the enforcement of customary award has no basis in law and is detrimental. It is further argued that the attitude of our judges towards customary arbitration is inspired by an inherent colonial legacy which can be traced to the colonial sense of supremacy which relegates customary law to a status inferior to English law and the failure on the part of our judicial officers to creatively outgrown that legacy
A critical assessment of the regulation of cryptocurrency in Nigeria.
(Faculty of Law, University of South Africa., 2024) Isau Ahmed Olatunji
Over the years, there has been a tremendous increase in the use of cryptocurrency as a virtual means and form of payment worldwide. However, in recent years, there has been a steady increase in the use of cryptocurrency for illicit and criminal activities such as money laundering, financing terrorism, and other illegal activities. In addition, the virtual nature of cryptocurrency creates opportunities for tax evasion, thereby constituting a serious tax challenge for countries. This makes it necessary for countries to put in place measures to regulate cryptocurrency to prevent its use for illicit and criminal activities. Various countries have established certain measures and legislations to regulate the use of cryptocurrency. The objective of this article is to examine the nature of cryptocurrency as well as its regulation in some selected jurisdictions. The paper will also examine how cryptocurrency is currently regulated in Nigeria.
A Fibi S'ólóore- A Study of Olúṣẹ́gun Ọbásanjọ́ as a Fringe Yorùbá Elite .
(Pan African University Press, 2021) Animashaun, Oyesola
Yorùbá minstrels highlight varied aspects of a person’s ancestral attributes. A constructed poem for a Yorùbá lineage, A fibi sú olóore, tí ó ta àna rẹ̀ lọ́fà, (an ingrate, who repays his in-laws by shooting at him) seem to fit Ọbásanjọ́ like a glove. The aim of the study is to identify the extent to which Ọbásanjọ́ has advanced himself by using the Yorùbá ethnic currency; and had advanced laws and policies which are detrimental to the Yorùbá national interest. The methodology adopted is qualitative and reliance is placed on Ọbásanjọ́’s own accounts, the undisputed renditions of his superiors, colleagues and associates. The work is examined through the prism of Machiavelli and elite theories. The study revealed that the mainstream Yorùbá elites continually fall prey to Ọbásanjọ́’s devices and concludes that the subject used the Yorùbá ethnic currency as a passport to glory in Nigerian public life at the detriment of his nation.
A LEGAL ANALYSIS OF GENDER DISCRIMINATION AT THE NIGERIAN AND SOUTH AFRICAN WORKPLACE
(Ife Centre for Psychological Studies, 2019-12-29) Oyesola Animashaun
The issue of workplace discrimination based on gender is contentious in countries like Nigeria and South Africa, with many authors questioning the status quo that seems to favour a particular gender. There have also been arguments on the legal regime and anti-discriminatory laws best suited to address the observed gender inequality in Nigeria and South Africa. Thus, this article examines the adequacy of the laws promoting gender equality at the workplace in Nigeria and South Africa. The article adopts qualitative method to analyze both the Nigerian and South African anti-discriminatory laws, especially as it relates to achieving gender equality in the workplace. The article finds that the South African statutes on gender equality is more robust than the Nigerian statutes. South Africa has also developed institutions, mechanisms and policies to administer these laws. Consequently, the article concludes that there is a need to tighten Nigerian laws on gender equality by developing strong laws and institutions like the South African system in order to deliver equality at the Nigerian workplace. Further, this article recommends that the adoption of affirmative action in Nigeria should be done with caution in order not to compromise merit.
A Legal analysis of the innovations and reforms in the new Companies and Allied Matters Act 2020 and its envisaged challenges
(Faculty of Law, Kwara State University, Malete, 2022) Alade, A.J,, Okunowo O. A. & *Animashaun, O.*
The last time there was major reform in the Companies and Allied Matters Act was in 1990; this means that in the last thirty years, the Companies and Allied Matters Act has not undergone any major reform despite the fact that Nigeria is potentially endowed in the areas of both human and mineral resources. The reform witnessed in the Companies and Allied Matters Act 2020 is a welcome development. This is because for a country to attain her desired industrial, economic, agricultural and technological height, the laws of that country as related thereto should be investors friendly. The Companies and Allied Matters Act is one of such laws that enhances economic development, which will in turn lead to more job creation, poverty alleviation and the attainment of the United Nations Sustainable Development Goals No.8 which deals with decent work and economic growth. Attaining the SDGs as stated by the United Nations is one of the fundamental objectives Nigerian government be it local, state or federal. This article concludes that the innovations contained in the Companies and Allied Matters Act 2020, if well implemented, will enhance the ease of doing business in Nigeria and will attract both local and foreign i
A LEGAL ANALYSIS OF THE NIGERIAN NATIONAL INSPECTOR GENERAL FOR TAX CRIMES COMMISSION BILL, 2022
(University of South Africa (UNISA), 2024-04-29) ANIMASHAUN, O. & CHITIMIRA, H
The number of Ministries, Departments and Agencies (‘MDAs’) listed on the Nigerian Federal Civil Service official website is 1316. Although this figure is unwieldy, the cost of governance and the debt profile of these civil services are equally astounding. This prompted the Federal Government of Nigeria to set up the Oronsaye Presidential Committee on the Reduction and Rationalization of Federal Government Parastatals, Commissions and Agencies to consolidate the MDAs and reduce governance costs. However, the Nigerian National Assembly is currently deliberating on the National Inspector General for Tax Crimes Commission Bill, 2022 (‘the Bill’) with the aim of creating a National Inspector-General for Tax Crimes Commission. This article analyzes the Bill and the various statutes aimed at curbing tax crimes such as the Economic and Financial Crimes Establishment Act, 2004 (‘EFCC Act’) and the Federal Inland Revenue Services (Establishment) Act 2007 (‘FIRS Act’) in order to determine whether the Bill is not a duplication of these Acts and agencies. The adopted methodology is doctrinal. This article provides that creating a National Inspector-General for Tax Crimes Commission will inevitably lead to an increase in the cost of governance, overlapping functions, friction and conflicts with agencies such as the Federal Inland Revenue Services (‘FIRS’), Economic and Financial Crimes Commission (‘EFCC’), the Revenue Mobilisation, Allocation and Fiscal Commission (‘RMAFC’) and the Nigeria Customs Service. Accordingly, there is a need to harmonise the existing revenue agencies, tax administration and enforcement mechanisms.
A Legal Analysis of the Protection of Minority Shareholders under the Nigerian Companies Act
(University of Leicester, UK, and University of Warsaw Poland,, 2021) Animashaun, O. and Chitimira, H
This article focusses on the dichotomy between majority and minority shareholders in Nigerian corporations. This paper therefore examines the manner in which the majority shareholders who are often the directors of these corporations abuse their power. The paper found that majority shareholders in many corporations usually use their voting power and influence to oppress, maneuver and impose their will on the minority shareholders. The paper also found that there are onerous impediments for minority shareholders to enforce their rights under the Companies and Allied Matters Act, Chapter C20 LFN, 2004. The paper concludes that there is the need for certain provisions of the Companies and Allied Matters Act, such as section 301, to be amended in order to protect the interest of minority shareholders, who are numerous and usually passive investors. The paper recommends that legislative measures should be employed to rectify the observed flaws in order to protect the interest of the minority shareholders and indeed all shareholders.
A Legal Analysis of the Protection of the Rights of Persons with Disabilities During the COVID-19 Pandemic in Nigeria
(Florida International University, USA/ African Law Institute/Brill Nijohoff., 2022) Animashaun, Oyesola & Chitimira, Howard
Persons with disabilities are often discriminated against in society on the basis and/or grounds such as race, ethnicity, cultural beliefs, as well as religious beliefs. Moreover, there is a general negative societal attitude and a negative perception against persons with disabilities globally. For instance, persons with disabilities are negatively treated as a charitable problem of the society in many countries, including Nigeria. This approach could have deliberately or inadvertently led to the omission of the specific rights of persons with disabilities from the list of fundamental rights under the Nigerian Constitution, 1999. However, the recent enactment of the Discrimination Against Persons with Disabilities (Prohibition) Act, 2018, could be a positive step in addressing numerous challenges such as poverty, unemployment, discrimination, and health care problems that are faced by persons with disabilities in Nigeria, especially in the wake of the novel coronavirus (COVID-19) pandemic. Against this background, the article discusses the challenges that are encountered by persons with disabilities in Nigeria during the COVID-19 pandemic. This is undertaken to, inter alia, assess the adequacy of the legal and constitutional protection on the rights of persons with disabilities, especially during the ongoing COVID-19 pandemic in Nigeria. Moreover, the flaws and gaps in the current legal and constitutional regime for the protection of the rights of persons with disabilities in Nigeria are discussed. Thereafter, possible recommendations to curb such flaws in Nigeria are provided
A Legal and Socio-cultural Analysis of the Relationship between Xenophobia and Taxation in South Africa
(Depaertment of Business and Private Law, KWASU, Malete, 2024-04-21) Animashaun, O.O. (2024). 1(1) 75-94
Xenophobia which refers to morbid hatred of foreigners is prevalent in South Africa, with the special manifestation of violent attacks on black Africans whenever there is any perception of a socio-political problem or infrastructural deficiency. The immigrants are blamed by the locals for relative prevalence of HIV/AIDS, unemployment, housing and electricity shortage and other issues. The article examines the effect of xenophobia on revenue collection in South Africa. It also discusses the adequacy of the legal protection offered immigrants, notwithstanding that they are legal or undocumented migrants, in South Africa, using the doctrinal method. The article found that the protection offered to the immigrants is deficient and that the inadequate provisions in the statutes made the black immigrants vulnerable to xenophobic attacks, which inadvertently affect the tax revenue collected by the state negatively. Further, the article found that the court has been consistently defended the rights of migrants in line with the South Africa Constitution,1996. The article concludes with certain recommendations to prevent xenophobia, in a bid to enhance tax revenue collection in South Africa.
A REVIEW OF HISTORICAL DEVELOPMENTS AND LEGAL REGIMES OF ENFORCEMENT OF FOREIGN AWARDS IN NIGERIA In Perspectives on Public and International Law Prof Alero Akeredolu (ed)
(Faculty of Law, Ajayi Crowder University, 2018-08-11) KUDIRAT MAGAJI W. OWOLABI & MUHAMMED MUSTAPHA AKANBI
The comparative advantages of arbitration over litigation in recent times have made it increasingly necessary for businessmen to include arbitration clauses in international contracts. However, the arbitral proceedings and subsequent award will amount to a colossal waste of time and resources if a winning party to the arbitral proceedings is unable to have the award enforced. The focus of this chapter is, therefore, an examination of the historical developments of the enforcement regimes of arbitral awards in Nigeria. the various legislations, from the colonial period till present, relating to the enforcement of arbitral awards in Nigeria are discussed in the chapter. Before the era of colonialism in Nigeria, the natives who inhabited the place now known as Nigeria used to settle disputes and differences in accordance with the prevailing customary rules and practices of the time. Indeed, the arrival of the English and the introduction of Western contracts with the attendant international flavor made the use of native forms of dispute resolution grossly inadequate.
Abuse of Right Doctrine: A Contending but Not Contentious Doctrine in Contemporary Nigerian Tax Jurisprudence
(Faculty of Law, Benson Idahosa University, Benin, 2015) Olokooba S.M and *Animashaun O.O.*
Taxpayers are given the right to plan and limit their tax liability through tax avoidance devices. Unfortunately, some taxpayers are now hiding under the shield of 'the right to plan' to abuse and aggressively avoid tax payment; hence, the doctrine of abuse of right is thus introduced into tax jurisprudence. This paper therefore examines this doctrine and highlights the applicability of this doctrine to the Nigerian situation, and concludes that despite the usefulness of this doctrine, it should be sparingly used once a taxpayer planned his liability through the acceptable means of tax avoidance.
Adequacy of the Regulatory Framework for Digital Financial Inclusion in Botswana
(Juta Books, 2023) *Animashaun, O.* & Chitimira, H.
Most African states have been weakened by colonialism, apartheid, trans-Atlantic slavery, Arab slave trade, structural adjustment programmes and human trafficking. Some of these African states are further weakened by double standards perpetrated by international organisations like the International Criminal Court (ICC). This is usually perpetrated through the Rome Statute 1998, which the unsuspecting African leaders subscribed to in large numbers. The chapter addresses the geopolitical imbalance in the indictment, investigation and prosecution at the ICC. The authors argue that the ICC’s main focus seems to be only on Africans and they also submit that the indictment of a serving African head of state whose country is not a party to the Rome Statute, contrary to customary international law, is both unfair and unlawful. It also interrogates the contentions in the referral and deferral powers of the permanent members of the United Nations Security Council, majority of whom are not party to the Rome Statute. The chapter further examines the flaws in the Rome Statute, and concludes that there are indications that the independence of the ICC is compromised because it focused mainly on African states while ignoring similar violations of the Rome Statute by the “powerful nations” such as the United States of America (US), Russia and China and their allies. The chapter recommends that African countries need strong national and regional mechanisms to promote transparency in governance, and should be circumspect in adopting treaties without weighing the implications.
Administration of Personal Income Tax in Nigeria: An Appraisal.
(College of Law, Kwara State University., 2017) Isau Ahmed Olatunji
The Black’s Law Dictionary defines tax as “a charge usually monetary, imposed by the government on persons, entities, transactions or property to yield public revenue. In broad term, the term embraces all government impositions on persons, properties, privileges, occupations, and enjoyment of the people and includes duties and excises. Although a tax is often thought of as being pecuniary in nature, it is not necessarily payable in money”. Tax is, therefore, a compulsory levy by government through its agencies on the income, consumption and capital of its subjects. These levies are made on personal income such as salaries, business profit, interest, dividend, discount or royalties and it is also levied against company profit, petroleum profit, capital gains and capital transfer. Taxation is primarily aimed at generating revenue for government in order to cater for its expenditure. The importance of taxation in the activities of any government cannot be overemphasized. The world over, tax is a major source of government revenue, however, not every national government has been able to effectively exploit this great opportunity for revenue. This can be attributed to a number of reasons including the system of taxation; tax legislation; tax administration and policy issues; over-reliance on other sources of revenue (such as foreign aid, grants, oil revenue); corrupt practices in the system especially as it relates to the system of tax collection and behaviour of citizens towards tax payment; and ease of tax payment. The unwillingness to pay tax, which may depend on the aforementioned issues in tax-revenue generation, remains a key taxation-challenge in Nigeria. On the ease of tax payment, evidence from the World Bank Doing Business Report 2011 and 2012, show that Nigeria ranked 109 and 138, respectively, out of 183 countries; in Sub-Saharan Africa (SSA), it ranked 27 out of 46 countries. This result is not impressive, despite some improvements the government has made to the tax system in the recent past. In most developing countries, the imposition of various forms of taxes has been without some forms of feedback on compliance, effectiveness and efficiency of such taxes. This article provides an overview of Personal Income Tax in Nigeria, taking the recent amendment of the Personal Income Tax Act into consideration, and examines the factors underlying individual taxpayers’ compliance behaviour in Nigeria and the causes of non-compliance with Personal Income Tax Act. This article further examine the challenges confronting the implementation of Personal Income Tax Act, as well as the various methods adopted by taxpayers to avoid compliance with the Income Tax Act. The article makes recommendations on how to ensure voluntary compliance with the Act. The significance of this paper is that it will enable the government officials, researchers and economic analysts to appreciate the level of compliance/non-compliance with Personal Income Tax Act in Nigeria.
Admissibility of Electronic Evidence Under Nigeria’s Evidence Act: A Milestone or Stumbling Block to Effective Administration of Justice?
(Covenant University, Ota, Ogun State, Nigeria, 2016-06-08) ASONIBARE ADELOWO STEPHEN
It is both commonsensical and statutorily codified that a person who makes an assertion or allegation of a fact must prove same. In proving such assertion, therefore, that person is duty bound to produce evidence to substantiate his claims. The same applies to matters before the court, hence the enactment of the Evidence Act to determine and regulate how evidence should be produced and what types of evidence will be admitted by the court. The evidence can either be viva voce (oral) or documentary. By section 258(a)-(d) of the extant Evidence Act, document includes books, photographs, any disc, tape, sound track, or any device by means of which information is recorded, stored or retrievable including computer output, among others. It is worthy of note that the old Evidence Act which was repealed just as recent as 2011 had been in use for about 65 years, having been enacted and in force since 1945. In fact, as at the time of its repeal, some of its provisions had become otiose and inadequate. One of such instances is the absence of a provision that recognizes computer-generated document or evidence. Fortunately, the amended Act in 2011 brought about the improvement by introducing a new section 84 which provision now recognizes the need for admissibility of statements in documents produced by computers, otherwise known as electronic evidence. This paper shall consider the practicability of the new provision(s), as well as its inherent challenges in the light of modern realities in the Nigerian courts.
ADVOCATING FOR A GENDER RESPONSIVE BUDGETING IN NIGERIA A JOURNAL OF PUBLIC AND INTERNATIONAL LAW
(Department of Public and International Law Faculty of Law Nasarawa State University, Keffi, 2020) AKINTOYE OLARIYIKE DAMOLA and Bukola Oyaleke
Abstract In Nigeria most women belong to the class of the poor and marginalized. They are particularly vulnerable to poverty which is getting worse in the face of the global economic crisis. Even though the labor force especially in the informal sector is dominated by women, their contribution are rarely recognized. There is the need for government to be mindful of how the different economic policies and measures they introduce affect the women folk. As gender equality is a fundamental human right, the inter-connection between the human right legal framework and the government revenue policies as they affect women remain necessary and important in the context of promoting sustainable human development. The objective of this paper is to stimulate discussion on the importance of introducing gender perspectives into budget reform processes and to increase awareness of how the Nigerian Budgeting System create potential gender biases or inequalities in some identified economic areas, such as unpaid care, informal economy, household consumption, property and assets ownership. The paper also draws attention to gender biases in the area of job segregation, weak access to basic service, wage gap and gender inequality in taxation amongst others. The paper recommends amongst others, a gender responsible budget aimed at restructuring revenue and expenditures in such a way that needs, interest and priorities of both female and male citizens are equally taken into consideration, that the girl child should be educated to the highest level possible and more woman should acquire skills sought in non-traditional occupations. In conclusion, the issue of gender bias should be addressed by putting in place necessary institutional and regulatory measures.
ALTERNATIVE DISPUTE RESOLUTION IN FAMILY DISPUTES: AN APPRAISAL OF FINANCIAL AND PROPERTY RIGHTS OF MUSLIM WOMEN IN NIGERIA
(by Ahmad Ibrahim Kulliyah School of Laws, International Islamic University, Malaysia., 2021-05-07) KUDIRAT MAGAJI W. OWOLABI & Aishat Abdul-Qadir Zubair
In Nigeria, Muslim women hardly enjoy the rights which may avail them in Shari‘ah during the marriage or at divorce. Financial support and property rights are fundamental issues that need to be resolved. Hence, depriving women of their entitlement of these rights often leave them at an economically disadvantaged position. The implication of this situation to the society at large cannot be overemphasised since women build generations in years to come. The current position of the Common law as well as the strict property rights approach of the courts clearly cannot offer justice to women. Hence, there is need for alternative route to access justice. The article aims to examine the aptness of Alternative Dispute Resolution (ADR) mechanisms in family disputes related matters and hindrances to the use of ADR to enforce financial and property rights of women in Nigeria. The article recommends among others the amendment of the Marriage Act, Matrimonial Cause Act and Matrimonial Causes Rule, Court Rules to capture both Islamic and conventional ADR mechanisms and enforcement of its outcome.
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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