Nigeria: Constitutional & Administrative Law

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Article
Beyond Investigation: The Unconstitutionality Of Unilateral ‘Wanted’ Notices By Law Enforcement Agencies In Nigeria
Nigerian law enforcement agencies have increasingly declared individuals "wanted" through public notices and social media without obtaining prior judicial authorization. This practice raises fundamental questions about constitutional rights, due process, and the limits of investigative power under Nigeria's legal framework.
Nigeria Criminal
BC
Babalakin & Co.Legal Practitioners
Article
Re Assessing The Validity Of The Taxes And Levies (April 2026)
The Supreme Court's recent decision in A.G. Abia State v. Imo Trans. Co. Ltd. has reignited debate over the constitutional validity of Nigeria's Taxes and Levies (Approved List for Collection) Act, 1998. This article examines whether the Act, originally promulgated as a military decree to combat multiple taxation, can withstand constitutional scrutiny given its alleged supremacy claims over the Constitution and potential conflicts with Nigeria's federal division of tax powers.
Nigeria Tax
GE
G ELIAS
Article
Judgment Alert: Court Of Appeal Nullifies Akwa Ibom State Maritime Sector (Regulation) Law, 2017 And Maritime Transport Vessels And Equipment Fees And Charges Regulation, 2017 In Appeal No. CA/C/54/2024 – Strickland Services Limited v. Akwa Ibom State Internal Revenue Service & Anor.
In a landmark decision delivered on February 25, 2026, the Court of Appeal in Strickland Services Limited v. Akwa Ibom State Internal Revenue Service & Anor nullified the Akwa Ibom State Maritime Sector (Regulation) Law 2017 and ...
Nigeria Transport
BI
Banwo & Ighodalo
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