society
Null and Void: Atiku Declares Gazetted Tinubu Tax Act a Constitutional Nullity
Null and Void: Atiku Declares Gazetted Tinubu Tax Act a Constitutional Nullity.
By George Omagbemi Sylvester | Published by saharaweeklyng.com
“How a Flawed Tax Law Threatens Nigeria’s Constitutional Order, Rule of Law and Economic Stability.”
In a development that has ignited a legal and constitutional firestorm in Nigeria’s political landscape, former Vice President Atiku Abubakar has publicly declared that the recently gazetted Tinubu Tax Act is a nullity (a law without legal force) because the version published in the Federal Government Gazette does not reflect the version duly passed by the National Assembly. Atiku’s assertion is not mere political rhetoric; it is rooted in the constitutional framework of Nigeria, the sanctity of the law-making process, and the very foundations of democratic governance.
This explosive controversy transcends partisan politics and goes straight to the heart of constitutionalism: Can a law be deemed valid when it has been fundamentally altered after legislative passage, without the approval of the legislature itself? According to Atiku, the answer is resoundingly no.
Constitutional Foundations: What Makes Law Valid in Nigeria?
To understand Atiku’s argument, it is vital to grasp how a law is constitutionally enacted in Nigeria. Section 58 of the 1999 Constitution clearly outlines that the power to make laws resides with the National Assembly, and a bill must undergo a strict procedural sequence before it becomes law:
Passage in identical form by both Houses, the Senate and House of Representatives.
Presidential assent, the President must sign the bill within 30 days of submission.
Gazetting — publication in the Official Federal Government Gazette as evidence of law.
The Constitution does not grant any authority to amend, alter, or rewrite a bill after it has been passed by the legislature and assented to by the President. Gazetting is not a creative or amendatory act; it is an administrative publication of a law that should already be definitively passed and assented.
As one constitutional expert put it, “a law that was never passed in the form in which it was published is not law. It is a nullity.” This principle is not only rooted in domestic law but reflects global norms that legislative supremacy cannot be undermined by post-passage tinkering.
Atiku’s Charge: Nullity and Forgery, Not Clerical Error.
Atiku’s criticism of the Tinubu Tax Act goes beyond semantic or procedural quibbles; he asserts that the discrepancies between the gazetted version and the version passed by the National Assembly are so significant that they constitute forgery and illegality, not mere clerical errors.
In his statement, he declared unequivocally:
“A law that was never passed in the form in which it was published is not law. It is a nullity.”
He emphasised that any insertion, deletion, or modification of a bill after passage (without the approval of the legislature) is unconstitutional. Atiku warned that attempts to correct these discrepancies through administrative directives or rushed re-gazetting undermine parliamentary oversight and set a dangerous precedent for executive overreach.
Atiku argued that no administrative directive from the Senate President or Speaker of the House can validate or cure a law that has been fundamentally altered after passage. The only lawful path, he says, is a fresh legislative process which re-passage by both chambers in identical form, followed by presidential assent and proper gazetting.
Constitutional Integrity Vs. Administrative Shortcuts.
Atiku’s stance highlights a larger constitutional doctrine central to democratic governance: the separation of powers. In a constitutional democracy, the legislature (representing the people) makes the laws; the executive executes them; and the judiciary interprets them. None can usurp the role of the other.
By suggesting that changes made after the National Assembly passed the Tax Act could be corrected administratively, federal officials appear to blur these distinctions. Atiku believes such “procedural shortcuts” threaten not just this particular law, but the legitimacy of the entire legislative process, creating a precedent where laws could be altered post-enactment without democratic sanction.
This is more than theoretical. Human rights and governance experts have warned that if the law-making process is not transparent, predictable, and fully constitutional, it can violate the rule of law and a cornerstone of democratic societies and a requirement under both the Nigerian constitution and international human rights law.
Economic and Governance Implications.
Beyond constitutional chaos, the controversy has immediate economic implications. The Tinubu Tax Act includes sweeping reforms to Nigeria’s tax regime, affecting individuals, businesses, and multinationals. The law was slated to take effect on January 1, 2026. Its disruption could create uncertainty for tax administration, compliance planning and investor confidence.
Critics say enforcing a potentially invalid law could lead to a flood of litigation, paralysis of tax authorities, and inconsistent enforcement. Some legal scholars argue that this sort of uncertainty erodes public trust and could chill economic activity which is also a particularly dangerous outcome for a country struggling with revenue generation and economic instability.
Counterarguments and Legal Debate.
Not everyone agrees with Atiku’s position. Some legal scholars and policymakers argue that once a law has been gazetted, it becomes authoritative and enforceable, even if discrepancies exist. This view holds that the gazetted text is what courts and tax authorities will recognise as the legal standard unless a court determines otherwise.
Yet, even under this argument, the lack of a mechanism to correct post-passage alterations without returning to the legislature underscores the real constitutional dilemma. There is no clear statutory or constitutional basis for correcting errors once a law is gazetted without revisiting the legislature.
This legal uncertainty was exemplified in past cases where courts have emphasised adherence to constitutional processes over procedural expediency and a reminder that the rule of law must prevail over political convenience.
Broader Democratic Stakes.
Atiku’s declaration frames this crisis not merely as a technical legal dispute, but as an existential moment for Nigeria’s democracy. If a government can retroactively alter legislation outside the constitutionally prescribed procedure, then legislative supremacy (and therefore popular sovereignty) is at risk.
As the eminent constitutional scholar Ali Ahmad, has consistently argued, the essence of constitutional democracy lies in the clear demarcation of powers and adherence to procedural legitimacy, without which public trust and democratic governance are severely undermined.
In a broader sense, what may seem like a dispute over text and process is deeply linked to public confidence in governance institutions and the belief that the people’s representatives (not the executive or administrative clerks) hold the power to make laws.
Final Take: A Constitutional Battle for the Soul of Nigeria.
The controversy surrounding the Tinubu Tax Act is more than about tax policy; it’s about constitutional fidelity, legislative integrity, and the rule of law. Atiku Abubakar’s declaration that the gazetted act is a nullity has thrust Nigeria into a constitutional reckoning that could redefine the balance of power between its branches of government.
As Nigeria grapples with this challenge, the stakes could not be higher. If constitutional processes are circumvented or eroded, it may set a precedent that weakens democratic structures and erodes public faith in the system. Conversely, upholding the constitutional process (even if it means delaying or revisiting key reforms) could reinforce the rule of law and strengthen democratic governance.
In the words of Atiku himself, “ILLEGALITY CANNOT BE CURED BY SPEED.” That sentiment, echoed by constitutional scholars and governance experts alike, underscores the enduring principle that law must be legitimate to be respected, and respect for law is the bedrock of any democratic nation.
society
Stakeholders Seek Urgent Reforms to Tackle Youth Unemployment at disrupTED EduKate Africa Summit
Stakeholders Seek Urgent Reforms to Tackle Youth Unemployment at disrupTED EduKate Africa Summit
By Ifeoma Ikem
Stakeholders in Nigeria’s education sector have called for urgent and scalable solutions to address the rising rate of youth unemployment, stressing the need for strengthened technical education and increased collaboration with the private sector to bridge existing skills gaps.
The call was made at the disrupTED EduKate Africa Summit 2026, a one-day leadership forum held at the University of Lagos, where participants examined the growing disconnect between education outcomes and labour market demands.
The summit brought together education leaders, private sector operators and development advocates to promote adaptive learning, practical skills acquisition and innovative financing models for Africa’s education sector.
Experts at the summit strongly advocated increased investment in technical and vocational education, noting that training programmes must reflect current industry realities and evolving labour market needs.
Speakers emphasised that Nigeria’s education system, particularly at the tertiary level, must urgently shift from certificate-driven learning to skills-based and experiential education aligned with global best practices.
Among the speakers were Deby Okoh, Regional Manager at Brunel University of London; Ashley Immanuel, Chief Operating Officer of Semicolon; Olapeju Ibekwe, Chief Executive Officer of Sterling One Foundation; and education advocate, Adetomi Soyinka.
The speakers highlighted the importance of continuous learning, teacher retraining and comprehensive curriculum reform to meet the demands of an increasingly technology-driven global economy.
They stressed that apprenticeship programmes, internships and hands-on training should be fully integrated into academic curricula, noting that over-reliance on theoretical qualifications has widened the employability gap among graduates.
In his remarks, Mr Tosin Adebisi, Director of EduKate Africa and convener of the summit, said the event was designed to challenge what he described as the education sector’s rigid attachment to outdated methods.
Adebisi said innovation must remain central to education reform, adding that stakeholders must rethink teaching methods, learning processes and approaches to solving challenges such as access to education, financing and employability.
He expressed confidence that sustainable solutions could be achieved through strong collaboration across education, private sector and development institutions.
Adebisi, alongside co-Director Mr Francis Omorojie, said the summit aimed at connecting stakeholders working across sectors to close existing skills and opportunity gaps for young people.
The summit also urged parents and educators to promote lifelong learning, critical thinking and adaptability among young people, stressing that education systems must evolve in line with global economic trends.
No fewer than 200 students from the University of Lagos, Lagos State University, Ojo, and other institutions participated in the summit, which was initially expected to host the Minister of Education, Dr Tunji Alausa.
In a welcome address, Prof. Olufemi Oloyede of the University of Lagos emphasised the need to shape young minds through innovation and positive thinking, noting that Africa’s development depends on the strategic use of its human and natural resources, as well as a shift towards creativity and innovation among youths.
Turning Point: Dr. Chris Okafor Resumes with Fresh Fire of the Spirit
-Steps onto the Grace Nation Pulpit After a Month-Long Honeymoon Retreat with Renewed Supernatural Power
By Sunday Adeyemi
The much-anticipated February 1, 2026 “Turning Point” service of Grace Nation has come and gone, but its impact remains deeply etched in the hearts of Grace Nation citizens across the world. The significance of the day was unmistakable—it marked the official return of the Generational Prophet of God and Senior Pastor of Grace Nation Global, Dr. Chris Okafor, to active ministerial duty as the Set Man of the commission.
The date was particularly symbolic, as Dr. Okafor had taken close to one month away from the pulpit following his wedding late last year. The period served not only as a honeymoon but also as a season of rest, reflection, and intimate fellowship with God in preparation for a greater spiritual assignment ahead.
The atmosphere at Grace Nation was electric as the Generational Prophet and his wife were received with a heroic welcome, accompanied by prophetic praise, joyful dancing, and fervent prayers. It was a celebration of return, renewal, and readiness.
In his opening remarks, Dr. Chris Okafor declared that he had returned to fully pursue the mandate God entrusted to him—winning souls for the Kingdom of God. He issued a strong warning to the kingdom of darkness, stating that light and darkness cannot coexist. According to him, the season ahead would witness intensified spiritual engagement, as the Kingdom of God advances and the forces of darkness lose ground.
“This time,” the Generational Prophet affirmed, “it will be total displacement of darkness, as the light of God shines brighter than ever.”
The Message: Turning Point
Delivering a powerful sermon titled “Turning Point,” Dr. Okafor explained that a turning point is defined as a moment when a decisive and beneficial change occurs in a situation. He emphasized that such moments are often preceded by battles.
According to him, battles do not necessarily arise because one is doing wrong, but because God desires to reveal His power and teach vital lessons through them. Every genuine battle, he noted, carries divine involvement and purpose.
Addressing the question “Why must I fight a battle?” Dr. Okafor explained that individuals who carry extraordinary grace often encounter greater challenges. “When you carry what others do not carry,” he said, “the battles that come your way are usually bigger.”
Characteristics of a Turning Point
The Generational Prophet highlighted that when a person is firmly rooted in God, no storm can uproot them. A strong spiritual foundation ensures that no battle can shake one’s destiny. He explained that prayer does not eliminate battles, but preparation through prayer guarantees victory on the evil day.
“Battles push you into your turning point when you are rooted in the Spirit,” he stated, adding that a prayerful life is essential for sustained victory and elevation.
A Supernatural Service
The Turning Point service witnessed an extraordinary move of the Holy Spirit in a fresh dimension. Deliverance, healings, miracles, restoration, and diverse testimonies filled the atmosphere as worshippers encountered the power of God during the Sunday service.
In a related development, Dr. Chris Okafor officially commissioned the ultra-modern church restaurant, Fourthman Foodies, dedicating it to God for the benefit and use of Grace Nation citizens worldwide.
The February 1 service has since been described by many as a defining moment—one that signals a new spiritual season for Grace Nation Global. https://www.facebook.com/share/v/1B2Eh6B6wo/
Sunday Adeyemi is a Lagos-based journalist and society writer. He writes from Lagos.
Adron Homes Hails Ondo State at 50, Celebrates Legacy of Excellence
The Chairman, Board of Directors, Management, and staff of Adron Group have congratulated the Government and people of Ondo State on the celebration of its 50th anniversary, describing the milestone as a significant chapter in Nigeria’s federal history and a testament to visionary leadership, resilience, and purposeful development.
In a goodwill message issued to commemorate the Golden Jubilee, Adron Group noted that since its creation in 1976, Ondo State has consistently distinguished itself as a centre of honour, intellect, and enterprise. Fondly referred to as The Sunshine State, the state has produced generations of outstanding professionals, administrators, and national leaders whose contributions continue to shape Nigeria’s socio-economic and political development.
According to the company, the strength of Ondo State lies not only in its rich cultural heritage and intellectual depth, but also in the values of integrity, diligence, and excellence that define its people. These qualities, Adron noted, have remained the bedrock of the state’s enduring relevance and national impact over the past five decades.
Adron Group further commended the state’s renewed drive in recent years towards infrastructure development, economic diversification, industrial growth, and youth empowerment, describing these initiatives as indicators of a forward-looking, inclusive development agenda anchored in sustainability and long-term prosperity.
“As a corporate organisation committed to nation-building and sustainable development, Adron Group recognises Ondo State as a strategic partner in progress,” the statement read. “We commend His Excellency, Lucky Orimisan Aiyedatiwa, Executive Governor of Ondo State, and the leadership of the state at all levels for their dedication to public service and their commitment to the advancement of the people.”
As Ondo State marks its Golden Jubilee, Adron Group joined millions of well-wishers in celebrating a legacy of excellence, strength of character, and promise, while expressing optimism that the next fifty years will usher in greater milestones in economic vitality, social advancement, innovation, and enduring peace.
The company concluded by wishing the Government and people of Ondo State continued progress and prosperity, adding that the Sunshine State remains well-positioned to shine even brighter in the years ahead.
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