TAX OBLIGATIONS AND RESPONSIBILITIES OF LEGAL PRACTITIONERS

TAX OBLIGATIONS AND RESPONSIBILITIES OF LEGAL PRACTITIONERS

TAX OBLIGATIONS AND RESPONSIBILITIES OF LEGAL PRACTITIONERS
by
SANMI ABIODUN  
Obligations in the legal sphere towards tax are in varying capacities; individuals and corporate entities (law firms). The duty of a legal practitioner to tax payments can initially be captured by his role as a Nigerian citizen, hence, Section 24(f) of the Constitution of the Federal Republic of Nigeria, 1999. Section 41(3) of the Personal Income Tax Act, 1993 confers a more specific duty on all legal practitioners to file the returns of their income and claims for reliefs and allowances relating to the preceding year within 90 days from the beginning of every year. He is to obtain and complete the required forms from the govt. designated banks and make payment in line with the minimum tax payable for his category.
 
With due recourse to Section 20 the PITA, 1993 and Chief FRA Williams v Regional Tax Board (1965), deductable expenses for legal practitioners include books, journals, subscriptions to professional associations and conference fees. Capital allowance refers to claims in replacement for depreciation. In law firms, capital expenditure will include furniture and fittings, motor vehicles, buildings and books. In another vein, Withholding Tax is like an advance tax where deductions have been made from your practicing fee.  
As an employer, law firms have an obligation, subject to Section 80 of the PITA, to deduct appropriate tax from the total emolument of employees and remit same to the relevant tax authority on or before the 10th day of the following month. The firm however has another obligation in respect of payments to any individual or unincorporated entity of rent, commission, management / professional fees, consultancy fees, technical service, directors’ fees, dividend, agency arrangements/agreements tenancy agreements and supplies.
The firm is to ensure that appropriate withholding tax must be deducted and remitted to the Lagos State Internal Revenue Service (LIRS). All clients are also to be encouraged to pay same, failure of which attracts a fine of 10% addition in line with Section 73 of PITA, 1993. Firms also have an advisory duty role to clients to submit for assessments, transactions on sale of assets that attract Capital gains tax and issues of stamp duties.
 From:  Esq Law Practice Magazine,  volume 2 issue 5, NBA Special Edition 2.

NIGERIA TERRORISM PREVENTION ACT 2011

Introduction – Terrorism (Prevention) Act, 2011
Terrorism has continued to threaten global peace and prosperity. To address this criminal activity, governments all over the world, including the Nigerian government, have passed into law various legislation making terrorism very serious global criminal offences.
In Nigeria, the legislation that proscribes all manner of terrorist activity is the Terrorism (Prevention) Act, 2011.
What is Terrorism?

Terrorism is described as the calculated and extreme use of violence or threatened violence, perpetuated by malice, to cause serious harm or violence against individuals, governments and their assets with the intention to attain political, religious or ideological goals, through intimidation or coercion or instilling fear on civilian population.
Prohibition of Terrorism

It is a criminal offence, under Nigerian law, for any person to commit, threaten, promote, assist or facilitate any act preparatory to or in furtherance of, or the actual execution of any act(s) of terrorism.
It is also a criminal offence for any person or group of persons to seize, detain or attempt to seize or detain, or threaten to kill or injure another person (or property) as a basis to induce the release of a terrorist, or to as a basis to advance a terrorist agenda, or to have the authorities forebear a terrorist offence. The penalty on conviction for these offences is ten (10) years maximum imprisonment.
Terrorism Funding
Any person who directly or indirectly provides or collects funds with the knowledge or intention that such funds will be used in full or in part for any kind of terrorist activity commits an offence and is liable on conviction to a maximum term of imprisonment of ten (10) years. Similar provisions and penalty applies to persons who knowingly solicit, receive, provide or possess any property for the furtherance of a terrorist activity or activities.

The Attorney General of the Federal Republic of Nigeria is empowered to make regulations for the freezing of the assets and funds of a terrorist group or of any individual involved in terrorist activity.
Mutual Assistance, information sharing and Extradition. The Attorney General of the Federal Republic of Nigeria is authorised to, on receipt of a request for mutual assistance on a matter related to terrorism from a mutual treaty country, apply to a Federal High Court Judge in chambers, in the presence of the legal Counsel or Attorney to the suspected Terrorist concerned, for such appropriate Order that will give effect to the reasonable request.

A Judge in Chambers is in turn authorised to make an Order, upon the above application of the Attorney General, imposing such conditions as to payment of debts, sale, transfer or disposal of property, search and property tracking. A Judge can also make an order freezing or forfeiting an asset related to a terrorism offence.
The Attorney General is also authorised to forward a request to any foreign country with whom Nigeria has a mutual extradition treaty and or to a Federal High Court Judge for the extradition of any terrorist suspect, document or other asset, including extradition for the purpose of giving evidence in a terrorist charge in Nigeria.

Human Rights and Terrorism
The right to peaceful assembly, association including belonging to a trade union or political party are protected under the Terrorism (Prevention) Act, 2011.
The right to share privileged information with a person’s legal Attorney is also protected provided that the information is not in furtherance of a criminal purpose.

Terrorism Offences and Punishment
Any person who belongs to or professes to belong to a proscribed terrorist organisation commits an offence which is punishable with a maximum term of imprisonment of twenty (20) years on conviction.
Any person who does, attempts to do, threatens to do, promotes, assist or facilitates terrorism in any way or manner, or participates in terrorism financing, commits an offence and is liable on conviction to life imprisonment or to a fine of not less than N150Million or to both the term of imprisonment and the fine.
Where any act of terrorism results in death, the penalty on conviction of the terrorist individual is life imprisonment or without prejudice to the latter, death. See Section 4(4) of the Terrorist (Prevention) Act 2011.
Arranging and supporting terrorist meetings, harboring terrorists, obstructing terrorist investigations, been declared an international terrorist group or individual or failing to report terrorist financial transactions are offences which on conviction carry terms of imprisonment of not less than 3 years and not more than 20 years.
Failure to communicate to the law enforcement authorities, useful information which can prevent the commission of or lead to the apprehension, prosecution and conviction of any person involved in any terrorist activity or knowingly training terrorists, is an offence which on conviction carries.

By: Oserogho & Associates on 1/29/2012

RIGHTS & DUTIES OF TENANTS IN LAGOS STATE

RIGHTS & DUTIES OF TENANTS IN LAGOS STATE

In Lagos State, the law that applies to tenancy matters is the Tenancy Law of Lagos State 2011 though it doesn’t apply to every part of Lagos, areas such as Apapa; Ikeja G.R.A; Ikoyi; and Victoria Island are exempted from the law. Also, residential premises operated by educational institutes for their staff and students; residential premises provided for emergency shelters and residential premises providing rehabilitative or therapeutic treatment are exempted from the Law as well.  
The introduction of the Law by Governor Fashola won the heart of Lagosians because it prohibited property owners from collecting more than a year’s rent from tenants, it also prohibits the tenant from offering and if either party are found culpable of such act they shall be liable to 3 months imprisonment or a fine of N100,000. 00.

 
Under the Tenancy Law, tenants are entitled to quiet and peaceful enjoyment of the premises, this includes; privacy, freedom from unreasonable disturbance, exclusive possession of the premises and the use of common areas for reasonable and lawful purposes. But, tenants also have certain duties and obligations under the tenancy agreement, which include: 
  – duty to pay rent at the times and in the manner stated
– duty to pay all existing and future rates and charges not payable by the landlord by law.
– to keep the premises in good and tenantable condition.
– permit the landlord’s agents to effect repairs.
– not  to make alterations on the building without express consent from the landlord.
– not to assign or sub let the property without the consent of the landlord, and
– inform  the landlord when repairs are to be made. 
The Law allows landlords to collect service charges but states that a seperate receipt must be issued for such payments. The tenants are however entitled to a written account  of how such funds  are used. Where the tenant fails to adhere to the conditions of rent, the tenancy agreement may be terminated by the Landlord taking possession of the property. 

Adedunmade Onibokun Esq.
@adedunmade
dunmadeo@yahoo.com

BASICS TO FORMING A COMPANY

BASICS TO FORMING A COMPANY

Due to the lack of jobs in the Nigerian labour market, enterprenuership seems to be the solution to wealth building and financial stability. Not only are many young Nigerians becoming CEOs but they are also doing a fine job of it with young companies springing up daily in their hundreds.  There is no gain saying that these generation of companies will carve a niche for their brands in the Nigerian economy, you could be part of them to, but first of all, you need to own a company.

  This article aims to inform every would be Nigerian enterprenuer of the legal requirements  needed to form a company. It is a general rule that 2 or more persons may come together to form a company for the purpose of profit making and that every company must be formed in the manner set out in the Companies and Allied Matters Act
.
The first step in forming a company is for the person charged with the responsibility to take down all information necessary for the requisite documents, such person is usually a lawyer, thereafter these documents known as “Documents of Incorporation” shall be delivered to the Corporate Affairs Commission for registration.

These documents of incorporation include:
– Memorandum and Articles of Incorporation.
– The address of the registered office and head office.
– Particulars of the director(s)
– A statement of the authorised share capital
– A statuory declaration form by a legal practitioner stating that all conditions of law have been met, and
– Any other document required by the commission.  

When the above documents are found to be in other, then the commission shall register the company and issue a certificate of incorporation which certifies that the company is incorporated. It is though quite important to put at the back of our minds that there are a class of people who cannot form companies, these class of people are:
i. Individuals under the age of 18
ii. People of unsound mind
iii. An undischarged bankrupt
iv. Persons who have been convicted by a court of an offence connected to formation or managements of companies or convicted of fraud.

Adedunmade Onibokun Esq.
@adedunmade
dunmadeo@yahoo.com

INCESSANT LEAKS: MEDIA FREEDOM AND NIGERIA’S ENTERTAINMENT INDUSTRY

INCESSANT LEAKS: MEDIA FREEDOM AND NIGERIA’S ENTERTAINMENT INDUSTRY

Listen to the leaked conversation on this Link ; http://www.tayotv.net/2012/10/audio-mavins-drsid-x-wande-coal-argue.html?m=1  
The Media and Entertainment Law as a substratum of Law practice is considered undeveloped or non-existent in major quarters, how far from the truth can those who subscribe to that notion be?, Nigeria remains a Nation with innumerable  legislations, perhaps we are only deficient at enforcing same.
Media and Entertainment Law practice is immediate, racy, fast-moving and liable to change at a moment’s notice, and only a handful of lawyers have
built the capacity to keep pace with this niche market. The Media and Entertainment industry is peopled by numerous practitioners, undeniably so, it is innate that in the course of dealings certain nutty issues are encountered as it is in every sphere of human interaction.
These issues sometimes have interesting legal twists wrapped around it and only lawyers experienced in this field of practice can decipher them The above-mentioned industry is by far the biggest beneficiary of the internet’s advent. Not only national but international newspapers can be read online, but we can also receive or disseminate information and by extension entertainment via facebook, twitter, myspace and youtube.
Flowing from the enormous powers the industry wields as custodians of thoughts, information, amusement and opinions, it is only expected, and rightly so, that such powers are wielded with some degree of responsibility. This piece, in a nutshell, highlights the legal implications of the leaking of data in the Nigerian entertainment space – pictures, conversations, songs, videos etc. the concepts woven around this issue will include right to freedom of speech, freedom of press, freedom of expression, media practices, right to privacy and breach of confidence.
As a democracy, and historically, Nigeria inherits a large fraction of its legal system, laws and legislations from the British Legal system. In England, the Magna Carta (1215) guarantees as a canon of liberty the “right to free speech”. In 1948, the Universal Declaration of Human Rights was adopted by the UN General Assembly; its main aim was to promote human, civil, economic and social rights, including freedom of expression and religion, amongst all subscribing nations.
Additionally, the International Covenant on Civil and Political Rights 1966 (ICCPR) recognizes the right to freedom of speech as the “right to hold opinion without interference”. In Nigeria, Press Freedom, Freedom of Thought, Freedom of Expression and Right to Privacy are rights enshrined in the Constitution of the Federal Republic of Nigeria, Part IV as Fundamental inalienable rights (Sections 36, 37 and 39) and accordingly guaranteed. What behoves on all citizens and entities will be juxtaposing these rights and not breaching same inordinately.
The rights as provided by the Constitution are to be exploited within legitimate confines. The ability and opportunity afforded journalists and media agencies should not hamper the prosperity of the lot of an ordinary lawful citizen. The most recent case of leaking suitable for an expose is  the unauthorized publishing of a private conversation between Dr Sid, Davido, Wande Coal, Special Ed and the likes, here are the pertinent issues that beggar meaningful answers.
I will proffer answers in a nutshell.
a. Does Dr. Sid have a right to express himself? Can you express your displeasure in the confines of a room where there are a handful of label mates and other affiliates? Yes, he does have the right to complain and murmur where he deemed fit, don’t we all do that? The only snag might be discussing a label’s internal wranglings with outsiders.
b. Was Dr. Sid’s ranting and complaints for public consumption? Objectively speaking I’d doubt this. Letting up steam when problems are being discussed or shared is said to be therapeutic, the Doctor was consulting with his make-shift shrinks.
c. Did he reasonably believe he was not being recorded (taped) and had confidence reposed in all personalities present that the words spoken would not get out of the room? I am sure Dr. Sid would have acted differently if he saw the recording device.
d. Can he claim that his right to privacy has been breached? Very doubtful, will hardly succeed as it is contentious that this instance is covered by the provisions of Section 37 of the 1999 Constitution of the Federal Republic of Nigeria.
e. Is the leak justified? Who got paid to Leak the conversation? Justification is relative, if facts emerge to suggest that mischief or monetary advantages predicated the leaking of this conversation that adds a different coloration to the whole brouhaha.
f. Has the leak injured his right to publicity? Yes, I repeat, yes! Dr Sid has been showered with expletives(from fans of Dbanj) that could detract from his goodwill; he is now perceived as a catalyst in the collapse of the Mohits hegemony. The tweets that followed the aftermath of the publication of the leaked conversation attest to this.
g. Was the publication by the blogs and magazine in the interest of the Public? Its riddled with grey areas, the media would argue that it was already in the public domain before the leak that Dbanj and Dr. Sid never had a chummy relationship, that the in-fighting was severally reported and that they had a duty to set the facts right, hence the leaking of the conversation.
h. Was there a breach of confidence? The courts have long afforded protection to the wrongful use of private information; it penalizes the improper use of information disclosed by one person to another in confidence. A breach occurs where there has been an unauthorized use or disclosure.
On a final note, media rights and practices should irrespective of the craze for sensationalism recognize the existence of an entertainer’s right to publicity and the likelihood of him suing when information obtained in confidence is published without due authorization, more so, when such publication is capable of causing severe damage to the reputation and goodwill of the entertainer.
Let’s keep our fingers crossed as the drama unfolds. It is high time a journalist, colleague or ally is held accountable for this sort of premeditated mischief.  
Akinyemi Ayinoluwa Esq.
Ff @akinyemilaw on twitter for commentaries and thoughts on areas of Entertainment Law, Media Law and intellectual property.

HOW TO PURCHASE LAND

HOW TO PURCHASE LAND

A friend once came to me with the problem of having been swindled by dubious land sellers and he lost quite a huge sum of money. I also know that a lot people fall prey to this schemes daily. It is no longer news that the lagos metropolis is filled with various independent agents usually called “omo onile” meaning “children of the land”who parade themselves as rightful owners of property to unsuspecting purchasers.
This article is a brief summary of what every land buyer should know when contracting in landed properties.   When a purchaser intends to buy land or

perharps a building, inspection of the property is quite important but it’s also as important as investigating if the vendor has a power to sell the property or if the property is subject to undisclosed incumbrances, for instance if the property is the subject of an existing mortgage. 

Under the Registration of titles system, anyone who has rights in landed property, either as owner or mortgagor must register their rights with the land registry. This allows a purchaser to discover from a mere inspection of the register whether the vendor has the power to sell the land and whether or not there are interests on the land that may be investigated.
The property register contains detailed description and gives other information of the property that is registered while the proprietorship register contains the name, address, and description of the registered owner of the property. It also contains cautions, inhibitions and restrictions affecting the right of the proprietor to dispose the title. 
When buying property it is important you do the following:
i. Inspect the property with the vendor to ensure that is what you agreed on.
ii. Insist on collecting a copy of the land certificate from the vendor. The land certificate contains the particulars by which the property will be identified at the lands registry.
iii. Employ the services of a lawyer who would investigate at the land registry whether the purchaser has the power to sell the property.
Only after being satisfied by the results of your enquiry should you buy the property,if not you may fall in the hand of swindlers.  That is not all though, immediately after buying the property it is mandatory that you also register your interests with the land registry as that will also serve as proof of your title.
It is important to note that a mere receipt collected from a vendor is not conclusive proof of ownership of land. Conclusive proof however is registration with the land registry. Many Nigerians in a bid to avoid paying the legal services of a lawyer or maybe due to their ignorance always take the risk of purchasing land without professional guidance and more often than not they always get swindled by 419 agents.
Adedunmade Onibokun Esq.
@adedunmade
dunmadeo@yahoo.com
WILLS, TESTATORS AND PROBATE COURT

WILLS, TESTATORS AND PROBATE COURT

Many Nigerians have a misconceived impression about making Wills. When asked if he/she has a will, their ready response is usually “do you wish me dead, why do i need a will?”. Such statements are actually proof of ignorance, as preparing a will does not in any way add or remove a day from anyone’s life. Others however have many questions about wills and their validity usually because they may currently be beneficiaries in a will or are contesting the provisions of a will in court. This article aims to shed more light on Wills in general.
A WILL simply helps a person to determine what happens to his properties after his death; it also helps him to give any instructions he may wish to be carried out if he is no longer alive.

In Nigeria, a will could either be oral or written, oral wills being wills made by word of mouth are recognised under our customary or indigenous laws while written wills are governed by law and statutes. We will focus on written Wills.
In preparing a will, a testator (person making his will) must have capacity to do so, meaning he must be of legal age (above 18yrs) and have mental capacity (he must be of sound mind). Furthermore, for a will to be valid it must be;
1. In writing. (either typed or hand written)
2. Signed by the testator, and
3. The signature of the testator must be acknowledged by at least 2 witnesses (pls note, it is advised that a beneficiary to a will must not act as a witness to the will).
In probate courts today, there are many parties in legal battles contesting the provisions of a will, the court is likely to set aside a will if there is conclusive proof that the testator did not have the mental capacity to understand what he was doing at the time the will was made or if the testator was unduely influenced to dispose of his properties as he did in the will.
  
A person who dies without making a will is described as a person who died intestate, in such situations, certain mambers of the family shall apply to the probate registry of the  High Court to be granted letters of administration of the deceased’s estate.
Adedunmade Onibokun Esq.
@adedunmade
dunmadeo@yahoo.com

NSCDC: DUTIES OF THE CIVIL DEFENCE CORPS

The Nigeria Security and Civil Defence Corps was first introduced in May 1967 during the Nigerian Civil War within the then Federal Capital Territory of Lagos for the purpose of sensitization and protection of the civil populace. It was then known as Lagos Civil Defence Committee.
On inception, the Corps had the objective of carrying out some educational and enlightenment campaigns in and around the Federal Capital of Lagos to sensitize members of the civil populace on enemy attacks and how to save themselves from danger as most Nigerians living in and around Lagos territory then had little or no knowledge about war and its implications.

In 1984, the Corps was transformed into a National security outfit and in 1988, there was a major re-structuring of the Corps that led to the establishment of Commands throughout the Federation, including Abuja, and the addition of special functions by the Federal Government.
On 28th June 2003, an Act to give statutory backing to the NSCDC passed by the National Assembly was signed into law by Chief Olusegun Obasanjo, GCFR, the former president and Commander in chief of the Armed Forces, Federal Republic of Nigeria.

The most recent legislation regarding the NSCDC is the NIGERIA SECURITY AND CIVIL DEFENCE CORPS
(AMENDMENT) ACT, 2007, which is an Act to amend the Nigeria Security and Civil Defence Corps Act, 2003 in order to enhance its capacity to provide protection, crisis resolution and security to public infrastructures.

By virtue of the new law, the Civil Defence Corps has the following duties:

•    Assist in the maintenance of peace and order and in the protection and rescuing of the Civil population during the period of emergency.
•   Recommend to the Minister the registration of private guard companies,
•    From time to time, inspect the premises of private guard companies, their training facilities and approve same if it is up to standard.
•   Supervise and monitor the activities of all private guard companies and keep a register for that purpose.
• Periodically organize workshop, and training courses for private guard companies and seal up any private guard company which operates without a valid licence.
• Maintain twenty-four hour surveillance over infrastructures, sites and projects for the Federal , State and Local Government.
• Enter and search any premises and seize any material suspected to have  been used in vandalization or suspected proceed of vandalization.
• Enter and search premises of any suspected illegal dealer in petroleum products or material used by Power Holding Company of Nigeria, Postal Services, Nigeria Telecommunication or for any other public utility or infrastructure;
• Have power to arrest with or without a warrant , detain , investigate and institute legal proceedings by or in the name of the Attorney-General of the Federation in accordance with the provisions of the constitution of the Federal Republic of Nigeria against any person who is reasonably suspected to have committed an offence under this Act or is involved in any:
(i)                  Criminal activity
(ii)                Chemical poison or oil spillage nuclear waste, poisoning
(iii)               Industry espionage or fraud;
(iv)              Activity aimed at frustrating any government program or policy;
(v)                Riot, civil disorder, revolt, strike, or religious unrest.
(vi)              Power transmission lines, oil pipelines, NIPOST cables, equipment, water boad pipes or equipment vandalisation
•    Monitor the activities of religious bodies and trade associations.
•   Monitor, investigate, and take every necessary step to forestall any planned Act of terrorism particularly.
–       Cult and Ethnic militia activities
–      Criminal activities aimed at depriving citizens of their properties or lives
–       Syndicate activity aimed at defrauding the Federal, State or Local Governement;
•   Monitor, investigate, and take every necessary step to forestall any act of terrorism and report same to appropriate Federal Security Agency.
•   Provide necessary warning for the civilian population in times of danger
•    Evacuate the civilian population from danger areas.
•     Provide and manage shelters for civilians during period of emergency.
•  Asist in the decontamination and in the taking of precautionary measures during any period of emergency.
•  Carry out rescue operations and control volatile situations.
•  Assist in the provision of emergency medical services, including first aid, during any period of emergency.
•  Detect and demarcate any danger area.
•  Assist the Federal and State Fire Service in Fire-fighting operation.
•   Assist in the distribution of emergency supplies.
•   Provide assistance to restore and maintain order in distressed areas in any period of emergency.
•   Assist in repairing indispensable public utilities during any period of emergency
•   Provide intelligence information to the Ministry on any matter relating to:
(i)                  Crime control generally;
(ii)                Riot, disorder, revolt, strike or religious unrest;
(iii)               Subversive activity by members of the public aimed at frustrating any government programme or policy;
(iv)              Industrial action and strike aimed at paralysing Government activities;
(v)               Any other matter as may be directed by the Minister;  and
(vi)              Have power to arrange and mediate in the settlement of disputes among willing members of the public.

Adedunmade Onibokun Esq
@adedunmade
dunmadeo@yahoo.com

CONSTITUTIONAL RIGHT OF FAIR HEARING

CONSTITUTIONAL RIGHT OF FAIR HEARING

It is common for people to judge without knowing the particlular facts of a matter. If a public officer were to be accused of fraud and financial misappropriation or a thief accused of stealing in the market, tongues would wag non stop condemning and calling the accused persons all sorts of names and basically crucifying them. Even though that person may just have been innocent. I am glad our legal system does not operate that way.
When a person is arrested and accused of a crime, he must be promptly charged and brought before a court. The constitution guarantees an accused person a free and fair trial as provided for in Section 36 of the 1999 Constitution.

Fairness of a trial is fund fundamental to the administration of justice, it does not only give integrity to the legal system but it also ensures the confidence of the society in the justice system.
The constitutional safeguards for fair trial include;
· Every person is guaranteed fair hearing. The concept of fair hearing is at the foundation of the legal system, two major principles of fair hearing are “Audi Alteram Partem” meaning “hear the other party” and “Nemo Judex In Causa Sua” meaning “no one should be a judge in his own case”.
·All trials must be held in public. The court must be accesible to members of the public except in situations where the court believes that it may be against public interest. l Every one is presumed innocent untill proven guilty. l It is very important that every acccused person be  informed of his offence at the point of arrest.
· Any one charged with a criminal offence is entitled to adequate time and facilities  to prepare for his defence. l Any one charged with a criminal offence is entitled to defend himself in person or by legal practitioner of his own choice.
· Every accused person has a right to call witnesses in his defence and also to cross examine the witnesses of the prosecution. l If the accused person cannot understand the language used for trial, he has a constitutional right to an interpreter.
·The constitution guarantees that an accused person shall not be convicted of any crime for acts that did not constitute a crime at the time the person committed it. The law does not work retroactively. l Any person who has been pardoned for an offence can never be tried for that offence again.
· An accused person may chose to personally stay mute and not say anything in his defence.
·Any person accused of a crime must be charged of an offence known to law.
Every Nigerian is guaranteed his fundamental human rights and no law can strip it off him.
Adedunmade Onibokun Esq.
@Adedunmade
dunmadeo@yahoo.com