WHETHER OR NOT

JURISDICTION TO TRY WITHHOLDING TAX MATTERS: Whether Federal High Court or the State High Court?  by Branham Chima.  ✓ ANSWER:  The jurisdictional aspect of WHT is an important consideration. When it comes to enforcing the revenue drive and resolving matters related to withholding tax, the relevant State High Court assumes jurisdiction. The Federal High Court, on the other hand, has no jurisdiction to entertain matters pertaining to or connected with the revenue of a state. Its jurisdiction is invoked only when the issue concerns the revenue accruing to the federal government. In cases involving WHT, personal income tax, pay as you earn (PAYE), and similar tax issues, the State High Court is the eligible court to try the matter. This distinction is crucial in maintaining the balance between state and federal revenue administration. It is important to note that the collection of withholding tax does not fall within the purview of acts carried out in the course of administe...

IS IT ILLEGAL FOR BANKS TO PLACE A LIMIT ON CASH WITHDRAWALS?  by Branham Chima.  ✓ DEFINITION:  A cash withdrawal refers to the act of taking money out of a bank account, typically in the form of physical cash. This can be done through various means, such as using an ATM machine or visiting a bank branch. It involves accessing funds that are available in the account balance and converting them into physical currency. Cash withdrawals provide individuals with immediate access to their funds and can be used for various purposes, such as making purchases or paying bills in cash.  ✓ ANSWER:  In a world where the flow of wealth is regulated and restricted, a question arises: Are the imposed withdrawable cash limits a cunning trap, preventing the free movement of funds from the banking system? Is there any legal ground for a bank to refuse cash payment to a customer, citing insufficient printing of new currency or the imposition of limits on cash withdrawals? As this...

WHETHER A CLIENT IS BOUND BY THE ACTIONS OF COUNSEL IN THE CONDUCT OF CASE? CAVEAT CLIENT  by Branham Chima.  ✓ DEFINITION:  In the legal context, a client is someone who seeks legal representation or advice from an attorney.  In the legal profession, Counsel refers to the legal professionals who provide legal advice, guidance, and representation to clients. Counsel can represent clients in various legal matters, including litigation, negotiations, and legal transactions. The term ‘Counsel’ is often used interchangeably with the term ‘attorney’ or ‘lawyer’.  ✓ ANSWER:  A party is bound by the professionalism exhibited by their legal counsel. The professionalism and competence of the counsel has a direct impact on the outcome of the legal proceedings. By emphasising the importance of this principle, it underscores the significance of selecting a competent and ethical attorney who will act in the best interests of their client while upholding the highest stan...

WHAT IN LAW IS FRAUD? WHEN CAN IT BE SAID THAT AN ACT IS A FRAUDULENT ACT?  by Branham Chima.  ✓ ANSWER:  Understanding the concept of fraud is essential in the realm of law. It raises crucial questions about what constitutes fraud and how it is defined within legal contexts. In the following exploration, we will delve into the multifaceted definition of fraud, examining its various aspects and implications within the framework of the law, as guided by case law.  In All Progressives Congress v. Bashir Sheriff (2023) - SC/CV/1689/2022 , delivered on Monday, the 6th Day Of February, 2023, the Supreme Court, per C.C. Nweze JSC, defining Fraud stated thus: ‘What then is fraud or what in law can amount to fraud? In law, fraud has simply been defined as an advantage gained by unfair means; a false representation of fact made knowingly, or without belief in its truth, or recklessly, not caring whether it is true or false. Fraud also means an intentional perversion of truth ...

WHETHER CONFESSIONAL STATEMENT TAKEN IN THE ABSENCE OF A VIDEO RECORDING OR IN THE ABSENCE OF A LEGAL PRACTITIONER IS ADMISSIBLE IN LAW?  by Branham Chima.  ✓ DEFINITION(S):  • Confessional statement: A confessional statement refers to a statement made by an individual in which they admit to being involved in a particular crime.  • Admissible in law: Admissible is an adjective used in the legal context to describe evidence, testimony, or information that is legally acceptable and can be presented in a court of law. It means such material will be considered by the judge in the trial. Conversely, evidence that is not admissible is typically excluded from consideration by the court.   ✓ ANSWER:  In the pursuit of justice, the role of evidence cannot be underestimated. The presence of crucial evidence, such as video recordings or the involvement of legal practitioners, holds the potential to decisively establish the voluntariness of confessional statements...

WHETHER A SELF-CONTRADICTORY AFFIDAVIT NEED BE CHALLENGED BY THE OTHER PARTY?  by Branham Chima.  ✓ DEFINITION(S):  • Self-contradictory: A thing is said to be self-contradictory when it contains statements or information that are inconsistent. In other words, self-contradiction occurs when different parts of the thing or statement directly say opposites.  • Challenge: Challenge means to dispute the accuracy, validity, or correctness of something. It involves raising objections regarding a statement, claim, or assertion and often implies a desire to prove it wrong.  ✓ ANSWER:  Within the ambit of legal proceedings, the integrity and consistency of affidavits hold paramount importance. An affidavit serves as a sworn statement of facts, providing a foundation for various legal actions. However, a fundamental principle of law emerges when an affidavit itself becomes self-contradictory, introducing inconsistency into the facts it attempts to establish. In such ...

WHETHER A COURT JUDGEMENT DELIVERED AFTER THE CONSTITUTIONAL PERIOD OF 90 DAYS IS NULL AND VOID?  by Branham Chima.  ✓ ANSWER:  Every Court created by the Constitution must provide its decision in writing within 90 days after all evidence and final address have been presented. Vide: section 294(1) Constitution of the Federal Republic of Nigeria 1999 (as amended).  If the 90 days period is elapsed, the nullification of the judgement will depend on whether any miscarriage of justice resulted due to the delay in the delivering of the judgment.  This point was highlighted in Sifax (Nig.) Ltd. v. Phoenix Capital Ltd. & Anor. (2023) LPELR-59979(SC), per Helen Moronkeji Ogunwumiju JSC, on this point stated thus: ‘It is not the law, as contended by the Appellant, that the length of the delay outside the Constitutional 90 days is not taken into consideration in determining whether the trial Court lost its impression of the case at the time of judgment; instead, the a...

WHETHER A LEAD COUNSEL IS BOUND BY THE CONDUCT OF CASE BY HIS JUNIOR COUNSEL?  by Branham Chima.  ✓ DEFINITION(S):  • Lead Counsel: refers to the lawyer who is primarily responsible for managing and representing a party in a legal action or case. They are typically the main point of contact for the Court and other parties involved in the case. Lead counsel is responsible for making strategic decisions, presenting arguments, and overseeing the overall conduct of the legal proceedings on behalf of their client.  • Junior Counsel: refers to a lawyer or attorney who assists the lead counsel in a legal case. They have a lower rank or less experience compared to the lead counsel. Junior counsel typically handle less significant aspects of the case, such as research, document preparation, and providing support during court proceedings. They work under the guidance and supervision of the lead counsel and contribute to the overall legal strategy and representation of the clie...

SUIT ON SHETTIMA KASHIM’S ALLEGED DOUBLE NOMINATION: HOW THE SUPREME COURT DISMISSED THE CASE by Branham Chima (SAL).  ─── Peoples Democratic Party (PDP) v. Independent National Electoral Commission (INEC) & Ors. (2023) - SC/CV/501/2023 SUIT ON SHETTIMA KASHIM’S ALLEGED DOUBLE NOMINATION: HOW THE SUPREME COURT DISMISSED THE CASE. FACTS: The Appellant is basically disagreeing with the qualification of the 4th Respondent (Shettima Kashim). The Appellant is saying that the 4th Respondent let himself to be nominated for more than one position before the 2023 Presidential election. The 4th Respondent was accused of being the 2nd Respondent’s (APC) candidate for Borno Central Senatorial District even after he agreed to be the party’s candidate for Vice President of Nigeria on July 14, 2022. He supposedly withdrew his nomination for Senatorial candidate on July 15, 2022, after accepting the Vice Presidential nomination. The 2nd - 4th Respondents said that the 4th Respondent actually w...

Some legal points reached in Oyetola & Ors. v. INEC & Ors. (2023) by Branham Chima (SAL).  ─── The Presiding Officer of a polling unit is not mandated to upload the result to the Independent National Electoral Commission (INEC) database? Having read the decision of the Supreme Court in Oyetola & Ors. v. INEC & Ors. (2023) with suit number SC/CV/508/2023 delivered on Tuesday the 9th day of May 2023 affirming the election of Governor Adeleke of Osun State, here is my compilation of some points reached by the Apex Court - 👨🏿⚖️ REGISTER OF VOTERS, BVAS, FORM EC8A, ARE THE REQUIRED EVIDENCE TO PROVE THERE WAS VOTING WITHOUT ACCREDITATION - “It is glaring from the above reproduced provisions of the Electoral Act and the INEC Regulations and Guidelines that the evidence required to prove that voting was allowed without accreditation or that there was improper accreditation are the Register of Voters, BVAS and the Polling Unit result in Form EC8A and that the evidence re...

HOW THE NYSC CERTIFICATE FORGERY AGAINST GOVERNOR MBAH WAS ADJUDGED BY THE HONOURABLE GOVERNORSHIP ELECTION PETITION TRIBUNAL (ENUGU STATE) ? by Branham Chima. Distillable, the decision of the tribunal on the alleged forged NYSC certificate is premised on two standpoints, videlicet: i. NYSC certificate is not a requirement for qualification; ii. The NYSC certificate was not presented in aid of his qualification. These shall be shortly considered. Let us consider the facts of the case first. ✓ Brief facts This petition pertains to the gubernatorial election in Enugu State that took place on March 18, 2023. The Independent National Electoral Commission (INEC), represented as the 1st Respondent, conducted this election. In this electoral contest, Mbah Peter Ndubuisi, denoted as the 2nd Respondent and a candidate of the Peoples Democratic Party (the 3rd Respondent), vied for the office of Governor. The 1st Petitioner, Edeoga Chijioke Jonathan, participated in this election as a candidate o...