Articles

Browse our published research articles

266 articles
91
Research Article DOI: 10.67203/abulj.2008.kyp2o0tw

THE TAXATION OF LIMITED LIABILITY COMPANIES IN NIGERIA

John D C*

This paper discusses the law as it relates to the taxation of the profits or income of companies which started in Nigeria in 1912 followed by series of amending Acts! leading to the introduction of a comprehensive company taxation in 1961 and the witnessing in 1990 of the birth or consolidation of the existing companies income tax legislation codified as the Companies Income Tax Act (CITA).

May, 2008 pp. 74-98
92
Research Article DOI: 10.67203/abulj.2007.mgrge6yo

AN APPRAISAL OF THE POST TRIAL BENEFITS ACCRUING To AN OFFENDER ON THE COURTS RECOURSE TO CONVICTION OR DISCHARGE

A. I. BAPPAH*

During a criminal proceeding, three separate and distinct’acts take place, in sequence as to time. First is the entry of a plea of guilty or not guilty made by the accused person. Second, is a judgment of conviction or acquittal based upon the plea, and third, a sentence. A plea of guilty by the accused person is treated as confession of guilt in open court. A judgment is the declaration of the co...

May, 2007 pp. 74-96
93
Research Article DOI: 10.67203/abulj.2006.g3qdwcps

AN APPRAISAL OF THE PRINCIPLES OF HAUZI (PRESCRIPTION/ ADVERSE POSSESSION) UNDER ISLAMIC LAW

Sani Idris*

Ownership or title to land may generally be acquired through several means such as purchase, inheritance, gift, grant, settlement, cultivation of a barren land etc. It is well settled and trite that in the case of a dispute over land the act of ownership or claim of title may be proved in one of five ways. This position has long been settled by the Supreme Court in the case of Idundun vs. Okumagba...

Oct, 2006 pp. 75−85
94
Research Article DOI: 10.67203/abulj.2019.5dugyss4

AN EXAMINATION OF THE APPLICATION OF ISLAMIC LAW OF SUCCESSION IN NORTHERN NIGERIA: THE EVOLUTION OF UNWANTED PRACTICES

Yakubu Babayo*, Haruna Alhaji Garba

This paper examines the challenges and new evolution in the implementation of Islamic law of succession in northern Nigeria. Proper implementation of Islamic law of succession is an obligatory ‘ act to all Muslims as an Ummah. This denotes that, this aspect of Islamic law must be looked after and protected by the whole Ummah. In any situation where there is abnormality evolving in the distribution...

Aug, 2019 pp. 76-90
95
Research Article DOI: 10.67203/abulj.2004.iyaims5j

TOWARD AN EFFECTIVE SAFEGUARD FOR THE ENFORCEMENT OF HUMAN RIGHT IN AFRICA-THE NEED FOR AN AFRICA COURT

charter Human seoples*

The adoption of the African charter on Human and people Rights! by the Organization of Africa Unity (OAU), now Africa Union (AU) has opened up the bases for a concrete analysis of both the regime of the relevant norms as well as that of the enforcement machinery. The development of the general human rights regime in Africa should be appreciated at three distinct levels. Firstly at the level of pre...

Oct, 2004 pp. 77-92
96
Research Article DOI: 10.67203/abulj.2002.pspb8nd7

ARE CONDEMNED PERSONS ENTITLED TO ENFORCE THEIR FUNDAMENTAL RIGHTS?

A. Olatubosun*

If a person condemned to death by a court of competent jurisdiction complains under Chapter IV of the Federal Republic of Nigeria 1999 (the Constitution) that any of the provisions of this Chapter has been breached in regard to him, is he entitled to enforce these rights? And if he is so entitled, to which of the provisions, before which court can he seek redress? These issues and other related on...

May, 2002 pp. 77-91
97
Research Article DOI: 10.67203/abulj.1992.t3hqpxa0

TRANSFER OF RIGHTS AND LIABILITIES UNDER A BILL OF LADING: A CRITIQUE OF THE SUPREME COURT JUDGEMENT IN CHACHAROS vs. EKIMPEX

Joe Goldface - Irokalibe*

The object of this paper is to examine the legal nature and characteristics of a bill of lading against which background, a critical assessment of the judgement of the Supreme Court of Nigeria in the case of Captain Michael Chacharos v. Ekimpex Ltd will be undertaken with a view to showing that as a document of title, transfer of rights and liabilities under a bill of lading is unfettered by the q...

Jun, 1992 pp. 80-96
99
Research Article DOI: 10.67203/abulj.2018.votre4jf

ASSESSING THE EFFICACY OFTHE UNITED NATIONS LEGAL CONVENTION AGAINST CORRUPTION: ASSETS RECOVERY IN PERSPECTIVE

Abraham Paul*

Out of the $4 trillion spent on governmentprocurement annually across the globe, approximately $400 billion is siphoned off usually in the formof bribe. Some of these illegal gainsor assets are oftenlaundered thus making their recovery a herculean task. The objective of this papertherefore is to assess the efficacy of United Nations Convention Against Corruption (UNCAC) in combating corruption thr...

Jun, 2018 pp. 81-101
100
Research Article DOI: 10.67203/abulj.2006.p7oj7rhi

CHANGE IN CLIMATE: THE NATIONAL INDUSTRIAL COURT ACT, 2006 A VEHICLE FOR ACCELERATING DISPUTES SETTLEMENT TOWARDS INDUSTRIAL HARMONY. IN NIGERIA.

JUMMAI AUDI*

Labour enactments in the 1960s gave the Government a greater role to play in Nigeria’s Industrial Relations. As a result of its role, the 1968 Trade Disputes Act introduced the Industrial Arbitration Panel (of 1969) making arbitral award final and binding. The incessant work stoppages made the government unwilling to negotiate with labour in the effort to improve the economic conditions brought. a...

Jun, 2006 pp. 81-88