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
OWUTU FM 2026 Ramadan Lecture: Sheikh Jamiu Asanbe Urges Muslims to Avoid Showboating in Worship
OWUTU FM 2026 Ramadan Lecture: Sheikh Jamiu Asanbe Urges Muslims to Avoid Showboating in Worship.
The Chief Imam of Agelete Central Mosque, Ikoyi Lagos, Alhaji Jamiu Asanbe, has urged Muslims to remain sincere in their acts of worship and avoid the temptation of seeking public praise for good deeds.
The respected Islamic scholar gave this admonition while delivering a lecture at the OWUTU FM 2026 Ramadan Lecture, held on Saturday, February 28, 2026, in Lagos.
Speaking on the importance of sincerity in Islam, Sheikh Asanbe cautioned Muslim faithful against what he described as “showboating” — the practice of performing charitable acts or religious duties merely to gain recognition or admiration from others.
According to him, every act of worship in Islam must be done purely for the sake of Almighty Allah.
He explained that while acts such as prayer, fasting, and charity are fundamental pillars of faith, their true value lies in the intention behind them.
The cleric therefore encouraged Muslims to remain genuine in their devotion and avoid mixing their faith with the desire for worldly praise or attention.
Sheikh Asanbe also reminded the faithful that the holy month of Ramadan presents a unique opportunity for spiritual renewal. He urged believers to increase acts of generosity, particularly by supporting the needy, vulnerable members of society, and orphans.
Earlier in her remarks, the Convener of the Ramadan Lecture and CEO of OWUTU FM, Hajia Adejoke Muyibat Balogun, encouraged attendees to use the sacred month as a time for reflection, self-improvement, and community development.
She described the lecture theme as carefully selected to promote spirituality, strengthen faith, and encourage peaceful coexistence within the community.
Balogun expressed appreciation to the numerous guests and supporters who attended the event, noting that their presence reflected the strong bond within the community.
She further reaffirmed OWUTU FM’s commitment to sustaining the annual Ramadan Lecture, praying for Allah’s continued guidance and mercy in the years ahead.
The 2026 edition of the Ramadan Lecture attracted dignitaries and representatives from various organisations including Uzamot Communications, Okutex Fabrics, and the Yeye Asiwaju of Ojota Kingdom.
The event also featured engaging activities such as a quiz competition, where winners were presented with gifts. In the spirit of Ramadan, iftar meals were shared with guests, reinforcing the values of unity, generosity, and compassion that define the holy month.
Through initiatives like this, OWUTU FM continues to play a vital role in promoting faith-based dialogue, community engagement, and social harmony.
Tinubu Abroad, Nigeria in Chaos: The Spectacle of Elite Excess
By George Omagbemi Sylvester
“Government officials queue to bid him farewell as he departs, only to rush ahead and line up again to welcome him at his destination; a stark display of misaligned priorities in Nigerian leadership.”
Wednesday, March18, 2026
In a spectacle that has plunged Nigeria’s political class into fresh ignominy, a long line of federal ministers, governors, senators and political hangers‑on queued outside a London hotel this week to welcome President Bola Ahmed Tinubu, GCFR upon his arrival in the United Kingdom for a two‑day state visit.
Not only did these government officials send off Mr. Tinubu as he departed Nigeria (a ritual in itself excessive given the scale of pressing national crises) they rushed ahead to London to line the halls of his hotel, applauding and greeting him like conquering heroes arriving on foreign shores. This is how Nigeria’s elites now comport themselves while millions of citizens endure ever‑deepening hardship.
A Travesty of Priorities
Tinubu’s visit to the UK, hosted by King Charles III and Queen Camilla, is officially billed as an effort to deepen trade relations, attract investment and strengthen bilateral cooperation between Britain and Africa’s most populous nation. While those diplomatic objectives in theory could benefit Nigeria, the optics of an entire political class fawning over a president abroad are unbearably grim against the backdrop of domestic suffering.
According to recent economic analysis, despite macroeconomic adjustments such as ending fuel subsidies and floating the naira, more than 60% of Nigerians still live in poverty and daily hardships are rampant. Security remains a grave concern with violence and banditry destabilising large swathes of the country. Instead of addressing these crises with urgency, Nigeria’s leadership appears fascinated with photo‑ops overseas.
“A System of Self‑Centred Elites”
Critics within Nigeria have not minced words. Political observers describe the spectacle as a display of self‑centred politics divorced from the realities facing ordinary citizens. One observer on social platforms summed up the broader sentiment: “Tinubu represents a system of self‑centred elites (elite consensus over popular will) and this is exactly the performative politics that lines like these embody.”
Dr. Godfrey Mwakikagile, a respected African scholar on post‑colonial governance, has long warned that bad leadership and lack of accountability are Africa’s greatest challenges. “Power in many African states is too centralised and concentrated in the hands of elites who use it to perpetuate themselves at the expense of the public good,” Mwakikagile recently argued; a critique that resonates all the more when ministers fly abroad not to pursue tangible policy but to line up like admirers.
The Cost of Foreign Pageantry
This isn’t the first time Tinubu’s foreign engagements have attracted scrutiny. His administration’s frequent travels (often with large entourages) have drawn criticism for prioritising optics over outcomes, especially when Nigeria’s economy contracts and its people struggle with food inflation and insecurity.
Former presidential candidate Peter Obi has been among the most vocal domestic critics of these priorities, noting that Tinubu’s extensive foreign travel (including to the UK) distracts from urgent national needs and has become a “matter of grave concern.” Obi insists that such actions reveal a leadership more interested in global visibility than domestic wellbeing.
Nigeria Jagajaga!
The phrase “Nigeria jagajaga” (loosely translated as Nigeria being in disarray) has never felt more apt. A nation where ministers greet presidents in plush foreign suites while citizens queue for food and services is a country deeply out of balance.
Instead of being welcomed like dignitaries abroad, ministers and governors should be at home addressing the root causes of Nigeria’s struggles: insecurity that displaces communities and kills livelihoods, an economy that leaves the majority impoverished despite reforms, and the persistent failings of governance that erode public trust.
What Nigerians Deserve
President Tinubu and his entourage should be judged not by the number of ministers who lined up to greet him in London, but by the lives changed back in Nigeria.
As scholars like Mwakikagile and critics like Obi remind us, political leadership must be accountable and grounded in service, not spectacle. Nigeria’s leaders owe the people more than applause at international hotels; they owe them safety, economic opportunity, and genuine progress.
If this nation is ever to break free from the cycle of “jagajaga,” then those in power must demonstrate sincerity, not pageantry; action, not admiration. The lines outside a London hotel are not a testament to leadership; they are a testament to where Nigeria’s priorities have tragically come to rest.
GENERAL BULAMA BIU MOURNS VICTIMS OF BORNO ATTACKS, CALLS FOR UNITY AND VIGILANCE**
In a solemn and heartfelt message, Major General Abdulmalik Bulama Biu (Rtd), mni, the Sarkin Yakin Biu, has expressed profound grief over the recent tragic incidents of bomb explosions in Maiduguri and renewed violent attacks in several communities across Borno State.
This was contained in a statement he personally signed and made available to the press.
The retired senior military officer described the assaults which affected areas including Ngoshe, Mandiragirau, Ajiri, and Buratai as “cruel and most barbaric,” particularly as they occurred during a period of deep religious observance for many residents. General Biu extended his condolences to His Excellency, Professor Babagana Umara Zulum, the Executive Governor of Borno State, the people of the state, and especially the immediate families of the victims.
“These unfortunate attacks have painfully led to the loss of innocent lives and destruction of properties, a painful reminder of the challenges we continue to face as a people,” he stated.
General Biu prayed that Almighty Allah grants the deceased eternal rest (Jannatul Firdaus) and grants the injured a speedy recovery. He also commended the bravery and swift response of security agencies and emergency responders, acknowledging their tireless efforts to protect lives and restore peace in the state.
Addressing the resilient people of Borno, including elders, community leaders, associations, and the vibrant youth, General Biu urged steadfastness, unity, and increased vigilance. “Let us once again rejig our commitment and ensure we overcome this development. We have done it in time past, we can still do it now together,” he emphasized.
He further called on citizens not to allow “these cowardly acts to break our spirit or weaken our collective resolve to achieve lasting peace and stability.”
In strong terms, General Biu declared his solidarity with Governor Zulum, the state government, stakeholders, and all well-meaning citizens in condemning the attacks. He concluded his message with a prayer: “May Allah (SWT) bring lasting peace to Borno State and the entire nation.”
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