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Null and Void: Atiku Declares Gazetted Tinubu Tax Act a Constitutional Nullity

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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.

 

Null and Void: Atiku Declares Gazetted Tinubu Tax Act a Constitutional Nullity.
By George Omagbemi Sylvester | Published by saharaweeklyng.com

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Stop Means Stop”: Legal Experts Warn Ignoring ‘Stop’ During Intimate Acts Can Be Criminally Punishable

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Stop Means Stop”: Legal Experts Warn Ignoring ‘Stop’ During Intimate Acts Can Be Criminally Punishable

By George Omagbemi Sylvester | Published by SaharaWeeklyNG

“Grounded in international law and consent principles, legal authorities stress that continuing sexual activity after a partner withdraws consent may constitute sexual assault and lead to imprisonment.”

A growing body of legal interpretation and expert opinion reaffirm that consent in intimate encounters is not a one-off event but an ongoing requirement; withdrawn at any time by either participant. Legal practitioners and rights advocates are increasingly warning that if one partner clearly says “stop” during sexual activity and the other continues, this conduct can constitute a criminal offence with significant penalties, including imprisonment.

Consent must be “a voluntary agreement to engage in the sexual activity in question,” and crucially can be revoked at any stage. Once a partner expresses withdrawal of consent (by words like “stop” or by unmistakable conduct) the other party is legally obligated to cease all activity immediately. Failure to respect this is widely recognised in multiple legal jurisdictions as sexual assault or rape.

Professor Deborah Rhode, a prominent authority on legal ethics, has stated: “Respect for autonomy and bodily integrity lies at the core of consent law. Ignoring a partner’s withdrawal of consent undermines basic personal freedoms and is treated as a serious offence in criminal law.”

According to experts, this legal principle is not limited to strangers but applies equally to long-term partners and spouses. The Criminal Code in many countries explicitly rejects implied or blanket consent based on relationship status.

Human rights lawyer Amal Clooney has similarly emphasised that clear communication and mutual agreement are essential, and that “once consent is withdrawn, any continued sexual activity crosses the line into criminal conduct.”

This means that in places where consent law is well-established, ignoring an explicit “stop” can lead to charges of sexual assault, with courts interpreting such conduct as a violation of an individual’s autonomy and dignity.

The issue has gained media and legal attention in recent years across numerous jurisdictions (including Canada, parts of Europe, and reform discussions in U.S. states) as courts and legislatures clarify that sexual consent is continuous and revocable at any time. Although no globally consolidated database exists of individual cases tied specifically to a news report on this warning, reputable legal frameworks consistently reinforce that continuing after “stop” is unlawful.

The subject engages legal scholars, criminal law practitioners, human rights experts, and statutory bodies advocating sexual violence prevention. Law enforcement agencies and prosecutors may pursue charges when clear evidence shows that consent was withdrawn and ignored.

In practice, consent frameworks require that the person initiating or continuing sexual activity take reasonable steps to ensure ongoing affirmation of willingness. Silence, passive behaviour, or failure to stop when asked cannot substitute for ongoing consent.

In summary, the legal maxim is clear: verbal or unambiguous withdrawal of consent must be respected. Ignoring it shifts the encounter from consensual to criminal, potentially resulting in serious legal consequences including imprisonment.

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Lagos Family Property Dispute Turns Violent After Death of Omotayo Ojo

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Lagos Family Property Dispute Turns Violent After Death of Chief Omotayo Ojo

By Ifeoma Ikem

A festering family dispute over property has escalated into a series of violent attacks in Lagos, leaving residents of a contested apartment in fear for their safety.

Mrs. Omotayo-Ojo-Alolagbe (Nee Omotayo-Ojo) the third child and first daughter of the late Omotayo Ojo, has alleged repeated assaults and destruction of property by her siblings from her father’s other marriages.

According to her account, hostility against her began while her father was still alive, allegedly fueled by the affection and support he showed her. She claimed that tensions worsened after his death in 2019.

Mrs. Alolagbe stated that her late father had given her a particular apartment during his lifetime, assuring her she would not suffer hardship, especially after her husband left the marriage. She said the property became her primary source of livelihood and shelter.

However, she alleged that her siblings had sold off several other family properties and were determined to dispossess her of the apartment allocated to her by their father.
The dispute reportedly turned violent on Nov. 15, 2025, when unknown persons allegedly attacked the building. She said the incident prompted her to petition the Chief Judge of Lagos State and the Commissioner of Police.

Despite the pending legal proceedings, she alleged that another attack occurred on Jan. 21, 2026. During that incident, parts of the building were vandalised, including the walkway and the main gate, which was reportedly removed.

A third attack was said to have taken place on Feb.18, 2026, during which the roof, gates, and sections of the walkway were allegedly dismantled. Residents were reportedly assaulted, and some were allegedly forced to part with money under duress.

Tenants in the apartment complex are said to be living in fear amid the repeated invasions, expressing concern over their safety and uncertainty about further violence.

Mrs. Alolagbe alleged that the attacks were led by a man identified as Mr. Alliu, popularly known as aka “Champion,” whom she described as a political thug. She claimed he arrived with a group of about 50 men, allegedly brandishing weapons and breaking bottles to intimidate residents.

She further alleged that the group boasted of connections with senior police officers, politicians in Lagos State, and even the presidency, claiming they were untouchable.

According to her, some arrests were initially made following the incidents, but the suspects were later released. She expressed concern that the alleged perpetrators continue to threaten her, making it difficult for her to move freely.

She also disclosed that during a meeting on Feb. 23, 2026, an Area Commander reportedly told her that little could be done because the matter was already before a court of law.

The development has raised concerns about the enforcement of law and order in civil disputes that degenerate into violence, particularly when court cases are pending.
As tensions persist, residents and observers are calling on relevant authorities to ensure the safety of lives and properties ,while allowing the courts to determine ownership and bring lasting resolution to the dispute.

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Adron Homes Introduces Special Ramadan Offer with Discounts and Gift Rewards

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Adron Homes Introduces Special Ramadan Offer with Discounts and Gift Rewards

 

 

As the holy month of Ramadan inspires reflection, sacrifice, and generosity, Adron Homes and Properties Limited has unveiled its special Ramadan Promo, encouraging families, investors, and aspiring homeowners to move beyond seasonal gestures and embrace property ownership as a lasting investment in their future.

 

The company stated that the Ramadan campaign, running from January 20th to April 6th, 2026, is designed to help Nigerians build long-term value and stability through accessible real estate opportunities. The initiative offers generous discounts, flexible payment structures, and meaningful Ramadan-themed gifts across its estates and housing projects nationwide.

 

Under the promo structure, clients enjoy a 30% discount on land purchases alongside a convenient 36-month flexible payment plan, making ownership more affordable and stress-free.

 

In the spirit of the season, the company has also attached thoughtful rewards to qualifying payments. Clients who pay ₦200,000 receive a Provision Hamper to support their household during the fasting period, while those who pay ₦400,000 receive an Automated Prayer Mat to enhance their spiritual experience throughout Ramadan.

 

According to the company, the Ramadan Promo reflects its commitment to aligning lifestyle, faith, and financial growth, enabling Nigerians at home and in the diaspora to secure appreciating assets while observing a season centered on discipline and forward planning.

 

Reiterating its dedication to secure land titles, prime locations, and affordable pricing, Adron Homes urged prospective buyers to take advantage of the limited-time Ramadan campaign to build a future grounded in stability, prosperity, and generational wealth.

 

This promo covers estates located in Lagos, Shimawa, Sagamu, Atan–Ota, Papalanto, Abeokuta, Ibadan, Osun, Ekiti, Abuja, Nasarawa, and Niger states.

 

As Ramadan calls for purposeful living and wise decisions, Adron Homes is redefining the season, transforming reflection into investment and faith into a lasting legacy.

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