Trade marks 2020 laws and regulations nigeria iclg. The court was renamed the federal high court by section 228 1 and 230 2 of the constitution of the federal republic of nigeria, 1979. The federal revenue court as federal high court was then called was established by the federal revenue act 1973 1973 no. Some of the decisions brought clarity to some tax issues where there was uncertainty in the absence of any judicial pronouncement on the issues. Pdf there is only one federal high court in nigeria. Ladies and gentlemen, permit me to bother you further on the historical development of the court. In a wellconsidered leading judgment, rhodesvivour, jsc stated.
Admiralty jurisdiction act chapter a5 laws of the federation of nigeria 1 extent of the admiralty jurisdiction of the federal high court. The nigerian federal high court declares the tax appeal tribunal unconstitutional. The provisions of this act shall take effect subject to the provisions of the penal code northern states federal provisions act. Act, 2003 high court of the federal capital territory, abuja civil procedure rules, 2004 supreme court act 1990 supreme court rules as amended in 1999 electoral law.
Federal high court civil procedure rules 2009 nigerian. The federal republic of nigeria official gazette nigeria. The supreme court of nigeria scn, is the highest court in nigeria, and is located in the. Justices of the supreme court must be qualified to practice law in nigeria. The court of appeals decides appeals from the district courts within the federal judicial system, and in some instances from other designated federal courts and administrative agencies. Printed and published by the federal government printer, lagos, nigeria. The federal high court has a single jurisdiction nationwide.
Federal high court civil procedure rules 2009 nigerian law. In 2016 a federal court declared the continued detention. Aminu shehu shagari representing shagariyabo federal constituency of. Appeals from the federal supreme court to the judicial committee of the. Sometime in 2018, lagos state introduced the hotel occupancy and restaurant consumption fiscalisation regulations 2017 regulations which granted lagos state powers to install electronic fiscal devices for the purpose of monitoring the tax at the p oint of sale to customers.
Supreme court rules 1985, court of appeal rules 2007, federal high court rules of lagos 2009, high court of fct civil procedure rules 2004 and high court of lagos state civil procedure rules, sharia court rules, magistrate court rules, district court rules, customary court rules, etc. Federal high court upholds consumption tax and limits application of value added tax in lagos state subject. An act to establish the federal high court as a high court with certain. The court may not stay action because of proceedings before the trade marks registry. For administrative convenience, the court has been divided into judicial divisions situated in the various states of the federation. Two, each of the superior courts of record or tribunals also has its peculiar rules of procedure. Federal high court upholds consumption tax and limits.
The administration of criminal justice act acja 2015. Adewale adeyemi possession of fraudulent document federal high court, ikoyi hon. If there is an interlocutory appeal on a crucial subject like validity, jurisdiction, standing, etc. Subject to the provision of any act of the national assembly, the chief judge of the federal high court may make rules for regulating the practice and procedure of the federal high court. Fct high court is one of the judicial body of the federal capital territory judiciary ad was established by section 255 of the constitution of the federal republic of nigeria in the year 1999. The federal high court shall be duty constituted of at least one judge of that court. He placed reliance on the books titled commercial arbitration law and international practice in nigeria by c. The act was enacted with the commencement date of june 1, 1945. Federal revenue courtas federal high court was thn called was establisheed by the federal. The national industrial court of nigeria also known as nicn is a court empowered to adjudicate trade disputes, labour practices, matters related to the factories act, trade disputes act, trade unions act, workmens compensations act and appeals from the industrial arbitration panel and all other employment matters in nigeria. James george attorney general of federal high court of justice benin republic which acts as your foreign. The federal high court act in this act called the principal act is.
Section 2512 of the 1999 constitution as altered by the first, second and third alterations act, 2010 states that. Orders the minister of finance to disband the tribunal forthwith and affirms that recharges are deductible from the turnover of a foreign company under the turnover basis of assessment. The jurisdiction of state high courts in nigeria is to be found in section 2361 of the 1979 constitution of the federal republic of nigeria. Is industrial court bound by sheriffs and civil process act. About federal high court nigeria civil aviation procedure rules 20 criminal practice. High courts of each of nigerias 36 states, which are the trial courts of general.
This has, however, not been without some teething problems. Anka 14042016 the defendant is to forfeit the undeclared sum of usd88,405 to the federal government of nigeria 24abdulhakeem a. Tax authority cannot appoint bank to serve as collecting agent nigeria. An act to amend the federal high court act, cap 4, laws of the federation of nigeria, 1990 so as to make provision for an increase in the number of judges of the federal high court. Appeals introduction prestigious law firm in nigeria. An act to establish the court of appeal as an intermediate court between the high court and other subordinate courts and the supreme court and matters ancillary thereto. It is today the only court with jurisdiction in matters relating to admiralty in nigeria. Federal high court asset management corporation of nigeria amcon proceeding rules 2018. Federal high court judgment the federal high court issued a judgment holding that the tax authority cannot appoint a specific bank as its collecting agent to recover alleged companies income tax from a taxpayer company. The nigerian courts of appeal are the intermediate appellate courts of the nigerian federal court system. Lawnigeria nigerian legal resources, intelligence and. New developments in the admiralty jurisdiction of the. Pdf compendium of all lawscategories also available email.
An act to establish the federal high court as a high court with certain special powers and to provide for all other matters connected therewith. Disputes arose over what matters fell within the admiralty jurisdiction of the courts and also as to which courts had admiralty jurisdiction. An act to provide for the exportation of certain foodstuff from nigeria and the trial of offenders by the federal high court. As at 2010, there are 66 judges of the nigerian courts of appeals authorized by the senate. However, the aid of the high court may be invoked to help the arbitral process only as provided for in the act. Enforcement of foreign judgments 2020 nigeria iclg. It is multisegment free access center for intelligence and instruments relating to nigerias legal and policy circuit. Over 20 years ago, the federal high court was created. No one would have thought in 1945 that there would be a federal high court, the national industrial court of nigeria or the federal capital territory high court.
Section 844 of the principal act is altered by inserting immediately after the words judge of the federal high court in. To this extent, the high court has no inherent jurisdiction to supervise arbitration. An act to enable effect to be given in the federal republic of nigeria to the african charter on human and peoples rights made in banjul on the 19th day of. In 2015 citizens elected president muhammadu buhari of the all. As stated earlier, only matters contained in section 251 of the constitution can be heard at the federal high courts of nigeria. Justice babs kewumi 14042016 the accused is sentenced to.
Nigeria on the 1 st of octomber, 1979, the court was renamed federal high. The fct high court as one of the judicial body of the federal capital territory. The history of the federal high court cannot be complete without mentioning some organizations. It is under the leadership of the honourable chief judge who is also the chairman of the. Africanlii and ledap provide technical support in the startup phase of this project. In nigeria, section 172 e of the constitution of the federal republic of nigeria, 1999 as amended provides for the independence, impartiality and integrity of the courts of law and easy accessibility thereto, while section 6 of the same constitution provides for the. As a specialized labor court, all matters adjudicated by it are.
List of nigeria federal high court divisions headquarters. Nigeria is a federal republic composed of 36 states and the federal capital territory fct. Nigeria lii nigerialii is a project of the national judicial institute and is a portal that provides free access to nigerian law to the legal sector and citizens of nigeria. See section 228 1 of 1979 constitution of the federal republic of nigeria. The new federal high court civil procedure rules 2019 was unveiled to the public lay and practitioners alike for the first time on friday, july 5, 2019. Provided that any party who defaults in performing an act within the time authorized by the judge or under these rules shall pay to the court, an additional fee of. Pdf jurisdiction of courts in nigeria researchgate.
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