Abstract
The recent decision of the Supreme Court of Nigeria in Attorney General of the Federation v.
Attorneys General of Abia State & 36 Others has sparked widespread debate, as it seemingly
grants fiscal autonomy to Nigeria’s 774 Local Governments, recognizing them as full third-tier
governments. This article aims to examine the ruling through two key questions: (1) whether the
decision aligns with the Constitution of the Federal Republic of Nigeria, (CFRN) 19999, and (2)
whether the Supreme Court acted within the limits of its constitutional authority. While the
judgment has been hailed as a victory for local government independence, concerns arise
regarding its legal foundation, potential implications on Nigeria’s federal structure, and its
enforceability. The article highlights both the pros and pitfalls of the decision, offering insights
into its long-term impact and recommending strategic steps for policymakers and the judiciary in
light of this landmark ruling. Through the doctrinal research methodology the article finds that it
is now difficult to predict outcome of cases either by reason of judicial precedence or clear
provisions of statutes; the CFRN does not specifically mention LGC as a tier of government; and
Section 162(6)&(8) of CFRN provide for State Joint Local Government Account from which
amount standing to the credit of the councils are paid into from the federation account. The article
made the following recommendations as a result of the findings: the Supreme Court should lead
by example by respecting its previous decisions and give ordinary grammatical meanings to
provisions of statutes as doing so can render the law predictable. Relevant provisions of the CFRN
be amended and LGCs be included as third tiers of government; and Section 162(6) & (8) should
be amended by removing the provision for State Joint Local Government Account so that the
amount standing to the credit of the councils shall be paid to them directly from the federation
account.
Attorneys General of Abia State & 36 Others has sparked widespread debate, as it seemingly
grants fiscal autonomy to Nigeria’s 774 Local Governments, recognizing them as full third-tier
governments. This article aims to examine the ruling through two key questions: (1) whether the
decision aligns with the Constitution of the Federal Republic of Nigeria, (CFRN) 19999, and (2)
whether the Supreme Court acted within the limits of its constitutional authority. While the
judgment has been hailed as a victory for local government independence, concerns arise
regarding its legal foundation, potential implications on Nigeria’s federal structure, and its
enforceability. The article highlights both the pros and pitfalls of the decision, offering insights
into its long-term impact and recommending strategic steps for policymakers and the judiciary in
light of this landmark ruling. Through the doctrinal research methodology the article finds that it
is now difficult to predict outcome of cases either by reason of judicial precedence or clear
provisions of statutes; the CFRN does not specifically mention LGC as a tier of government; and
Section 162(6)&(8) of CFRN provide for State Joint Local Government Account from which
amount standing to the credit of the councils are paid into from the federation account. The article
made the following recommendations as a result of the findings: the Supreme Court should lead
by example by respecting its previous decisions and give ordinary grammatical meanings to
provisions of statutes as doing so can render the law predictable. Relevant provisions of the CFRN
be amended and LGCs be included as third tiers of government; and Section 162(6) & (8) should
be amended by removing the provision for State Joint Local Government Account so that the
amount standing to the credit of the councils shall be paid to them directly from the federation
account.
Keywords:
Supreme Fiscal autonomy
local government
federalism
separation of powers.
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