bluuebunny/crossref_metadata_2025_split huggingface dataset:
Judicial and Legislative Approaches to Tax Evasion and Avoidance in Nigeria
Authors: Abdulrazaq M. T. 
Published: July 2009

This paper attempts to look at tax evasion and avoidance and the approach of the Nigerian courts and legislature. The starting point is an incursion into the history of taxation, especially personal taxation in Nigeria. Attempts are also made to define and distinguish evasion and avoidance while at the same time possible reasons are explored for explaining why people react to evasion and avoidance.Reasons are given for resorting to English judicial decisions in explaining various Nigerian circumstances and lessons learnt from them are noted. The attitude of the Nigerian courts and legislature to tax evasion and avoidance are illustrated and in conclusion suggestions are offered to remedy the various anomalies in the system which aid tax evasion and avoidance.
Law Reporting in Swaziland
Authors: Sanders A. J. G. M. 
Published: July 2009

The doctrine of judicial precedent forms an integral part of the general law of Swaziland. This doctrine would be unworkable without the publication of law reports. The following is an account of the Swaziland law-reporting process.The Kingdom of Swaziland, which regained its independence on 6 September, 1968, has retained the dual structure of laws and courts which it inherited from the British administration. In terms of this structure the traditional Swazi law and Swazi courts operate under the umbrella of the general law and the ultimate control of the general law courts.The country's general law is based on the Roman–Dutch law. When the British found that Civilian system of law to be well-established on their arrival in Southern Africa, they decided to respect it. However, many elements of English law were introduced. The doctrine of judicial precedent was one of them.Even though Swaziland shares with South Africa (including its “independent homelands”), Botswana, Lesotho, Namibia and Zimbabwe a mixed general legal system which resulted from the interaction between the Roman–Dutch Civilian law and the English Common law, its general law operates independently.
The Evolution of Blood-Money for Homicide in Somalia
Authors: Contini Paolo 
Published: July 2009

For sociologists and lawyers Somalia presents a fascinating observation ground.Most of this long and narrow strip of land straddling the Horn of Africa is a dry savannah punctuated by graceful acacias spreading out their thorny leaves like giant umbrellas. Most of the inhabitants are nomadic herdsmen whose principal measure of wealth is the camel and whose main occupation and preoccupation is combating the ever-recurrent droughts by periodic treks in search of water and grazing.
Évolution et Réformes Foncières de L'afrique Noire Francophone
Authors: Verdier R. 
Published: July 2009

SUMMARYTraditional African laws have up till now been little studied, because they are unwritten, adversely affected by the colonial experience, and seen through western categories. Before looking at African land law, one must sketch the main characteristics of African customary law generally—that it was oral; popular; intimately linked with the invisible world; based on the legal and social complementarity of individual and group; that it implied the interdependence of persons and things, and the reciprocity of rights and duties. Colonial contact emphasized the individual aspect at the expense of the community, thus provoking a reaction against individualism from many of the independent African states.Customary land law in Africa operated against a supernatural background, and linked land and family. The first essential feature was that of lineage or family title to land; restriction of land rights within the lineage—“exo-intransmissibilité”, inalienability outside the family—corresponds to exogamy in the realm of marriage. The benefit of land confined within the lineage was periodically redistributed among its members through the law of succession, which was more precise in some societies than in others. The second main feature of customary land law was the role of the “land chief”, distinguishable from the political chief, who represented the first occupant of the land, and mediated between the occupiers and the spirit world through his control of land use. Colonial administrations largely neglected this functionary.
Recent Developments in the Public Law of Francophone African States
Authors: Reyntjens Filip 
Published: July 2009

The origin of the initial African constitutions is easy to establish. While the former British territories “received” their Westminster-type constitutions negotiated during the Lancaster House conferences, the former French territories, except Guinea, became independent under constitutions drawing heavily upon the constitution of the Fifth French Republic, of which they were virtual copies. Among the countries formerly under Belgian rule, the Congo (Zaïre) was the only one attaining independence with a constitution, theLoi fondamentaleof 1960 which was an Act of the Belgian Parliament.Therefore, initially the degree of homogeneity was fairly large; there were basically three types of constitutions and the deviation from these models was limited. Admittedly subject to adaptations all the Westminster constitutions were similar, and in fact to some extent they still are; thus in its essential features the 1980 constitution of Zimbabwe draws from the same stock as its predecessors of the early 1960s. The first constitutions of the former French territories were, likewise, very similar, inspired as they were by the French constitution of 1958. TheLoi fondamentaleof the Congo was strongly influenced by the Belgian constitution, and so was the autochthonous constitution of Burundi which was promulgated a few months after independence in 1962.Many constitutions have since succeeded these initial texts: between 1960 and 1985 there have been 43 constitutions in the 18 French-speaking countries under consideration, i.e. an average of 2·4 constitutions per country. This flow has led to a considerable diversification of constitutional types.
Agricultural Policy and the Nigerian Land Use Decree: The Conflict
Authors: Oshio P. E. 
Published: July 2009

The importance of agriculture especially in a developing country cannot be over-emphasised. It had been the mainstay of the Nigerian economy since the colonial period. Apart from subsistence farming which catered for the food needs of the local population, Nigeria had exported cash crops in the past.Unfortunately, the blessings of the oil boom have diverted our attention from agriculture in the past decade with the consequent neglect of it. But the dwindling fortunes of oil appear to have induced us to switch our attention once again to agriculture.To this end, some practical steps have been taken by Government to encourage investment in agriculture. These include subsidising fertilisers and seeds for farmers, the establishment of various Agricultural Development Projects, the Communal Farm Programmes and the establishment of various River Basins Development Authorities. Other recent measures include tax relief for agro-allied projects; tax holidays for investors in combined agricultural productions and processing; capital allowances for capital expenditure on plant and equipment for, and equipment leasing to, agriculture; removal of import duties on tractors and other agricultural machinery and equipment and increased foreign equity participation within the framework of the Enterprises Promotion Decree.
Feudal Dues in Lundazi
Authors: Fleming C. J. W. 
Published: July 2009

The late Professor Gluckman adumbrated on the customary dues formerly made to the King in Barotseland. It might be of interest to consider similar imposts required on the other side of Zambia in the Lundazi District, and to note in particular that the distinction that is made in Barotseland between what Gluckman calls “Kingly things” and tribute also obtained in Lundazi as well.Feudal dues in Lundazi before the occupation fell roughly into four categories, “Kingly things”, here called regalia or the local vernacular word for them, vya chalo, things pertaining to the land; mithulo or tribute; msonko or land tax and chiŵeta or tribute labour.The vya chalo, as the name signifies, were things pertaining to the land which belonged to the chief in his capacity as the titular head of a land-owning clan and might not be taken or used by anyone else except with permission. Properly speaking vya chalo appear to have consisted only of the skins, with claws intact, of the larger carnivora, lion, leopard and cheetah, the skins of hartebeest and the plumage of the Livingstone Lourie.
Insurance Regulation in Aid of Development in the Third World: A Look at the Republic of Ghana
Authors: Achampong Francis 
Published: July 2009

The role of law as a tool in aid of development is extremely important to less developed economies. In the area of insurance where insurers act as mobilisers of vast amounts of capital, the importance of regulation as a tool facilitating development cannot be overemphasised.In recognition of the increasing importance of insurance activity to the economies of less developed countries, the United Nations Conference on Trade and Development has played a leading role in helping developing countries fashion regulatory systems that maximise the contribution of their insurance industries to the development of their local economies.This paper looks at the importance of insurance to the Ghanaian economy and discusses the use of insurance regulation to aid development. The paper first looks at insurance in relation to the national economy as a whole, examining how regulation is used to fulfil the various aspects of the industry's importance in aid of development. The paper then looks at the industry and the important sections of the economy, considering how regulation aids development in these areas by fulfilling the various objectives of the industry.
Ghana Reforms the Law of Intestate Succession
Authors: Woodman Gordon R. 
Published: July 2009

Four interrelated reforms in the private law of Ghana were promulgated by the ruling Provisional National Defence Council (P.N.D.C.) on 14 June, 1985: the Intestate Succession Law, 1985 (P.N.D.C.L. Ill); the Customary Marriage and Divorce (Registration) Law, 1985 (P.N.D.C.L. 112); the Administration of Estates (Amendment) Law, 1985 (P.N.D.C.L. 113); and the Head of Family (Accountability) Law, 1985 (P.N.D.C.L. 114). The Intestate Succession Law radically changes the law of inheritance, and constitutes the most extensive legislative reform ever made in the private law of Ghana. The Administration of Estates (Amendment) Law is a minor consequential enactment. The other two Laws are directed primarily to other issues, but bear on the Intestate Succession Law in minor aspects which will be mentioned later.This comment does not seek to provide a detailed textual analysis of the Law, but merely to consider its provenance and general significance in the development of Ghanaian property law.
Criminal Law in Internal Conflict of Laws in Malaŵi
Authors: Nzunda Matembo 
Published: July 2009

Malaŵi has two sets of courts which run completely parallel to each other. One set forms the Judicial Branch of the Government and consists of magistrates’ courts (which have original civil and criminal jurisdiction only), the High Court (which has unlimited original and appellate civil and criminal jurisdiction) and the Supreme Court of Appeal (which has original criminal jurisdiction for contempt of court but otherwise has appellate civil and criminal jurisdiction). The Supreme Court of Appeal is a final appellate court in this set of courts. These courts are here called Received Courts because they apply the received (English) common law as the basic law.The other set of courts is a section of the Ministry of Justice (which is part of the Executive Branch of the Government). The set consists of Traditional Courts of Grades A and B, the Traditional Appeal Courts (which hear and determine appeals from Traditional Courts of Grades A and B), District Traditional Courts, Regional Traditional Courts and the National Traditional Appeal Court (which hears and determines appeals from Traditional Appeal Courts, District Traditional Courts and Regional Traditional Courts). The civil and criminal jurisdiction of Traditional Courts is set out in the warrant establishing the Court and is supplemented from time to time by published ministerial orders under the authority of the Traditional Courts Act (the 1962 Act). The National Traditional Appeal Court is a final appellate court in this set of courts.
An Outline of the Law Governing the Relationship between Banker and Customer in Kenya
Authors: Rogers Margaret 
Published: July 2009

It is perhaps desirable to start off by reminding ourselves as to what generally is the law which is applicable to bankers in Kenya. We know that the sources of Kenya law as set out in the Judicature Act, 19671 are:“;(a) the Constitution;(b) subject thereto, all other written laws, including the Acts of Parliament of the United Kingdom, cited in Part I of the Schedule to this Act, modified in accordance with Part II of that Schedule;(c) subject thereto and so far as the same do not extend or apply, the substance of the common law, the doctrines of equity and the statutes of general application in force in England on the 12th August, 1897, and the procedure and practice observed in courts of justice in England at that date:…”;
Mortgages Under the Rights of Occupancy System in Nigeria
Authors: Oshio P. E. 
Published: July 2009

The Land Use Act, 1978 (hereinafter referred to, where the context admits, as “the Act”) introduced a uniform State ownership of land otherwise known as the Rights of Occupancy System in Nigeria. Section 1 of the Act vests all land within the territory of each State in the Federation in the Governor of the State to hold upon trust for the use and common benefit of all Nigerians. Section 5 empowers the Governor in respect of land whether or not in an urban area to grant a Statutory Right of Occupancy to any person for all purposes, while Section 6 empowers the Local Government, where appropriate, in respect of land in a non-urban area to grant a Customary Right of Occupancy to any person. By Sections 34 and 36 former owners of land become deemed holders of rights of occupancy into which their former ownership rights have been transformed by operation of law.The Act continues to attract comments from learned writers as to its effect on various aspects of property law. However, it would appear that not many writers have focused particularly on the effect of the Act on the law of mortgages. This is not to say that the subject is not important, nor that the Act has not significantly affected the law and practice of mortgages. The object of this article is to fill this vacuum.
Legal Education in Kenya
Authors: Ojwang J. B. , Salter D. R. 
Published: July 2009

Legal education in Africa has attracted and will continue to attract the attention of scholars. An important reason is that African countries have enjoyed sovereign statehood for only a comparably short time, during which period transition, experiment, change, and even turmoil, have been the hallmark of society: all factors which must have a profound impact on received law (and, of course, on the primeval law), if this law is to serve effectively as a regulatory and stabilising device. This law, in its received cast, is thrown into a dilemma of turbulence; will it serve in wonted fashion, to give regularity, predictability, and a measure of reason? Or will it readily respond to inevitable change, so as to uphold new institutional positions? As President Kenneth Kaunda of Zambia has observed:“We live in a changing world, and one in which the pace of change is becoming even greater. Neither the character nor the needs of any given society can remain static, and if the law is to fulfil its proper function it must keep pace with the changes. This is not to say that the law must be a straw in the wind; if law is to be an effective instrument of social order it must be a stabilising influence, but it must be flexible and it must be progressive, else it will hinder society in its progress and development. …”
Judicial Concepts of Adultery, Intolerability and Damages in Nigeria
Authors: Uzodike E. N. U. 
Published: July 2009

Adultery is one of the cardinal sins in the Ten Commandments and, despite the modern apparently relaxed attitude towards sexual intercourse, it has remained one of the main reasons for marriage breakdowns. Its seriousness as a matrimonial offence is clearly reflected in the fact that originally it was the only permitted ground for divorce under English Law. Of particular gravity was adultery by a wife which was described as being unforgivable by a husband, for while a husband could divorce his wife on the sole basis of her adultery, a wife had to prove other material facts in addition to her husban's adultery in order to obtain a similar relief.Even under customary law, adultery, particularly by a wife, was treated as a sin against the ancestral gods and required the performance of certain rituals to appease them and the husband and to cleanse the violated woman. Although pre-set grounds for divorce are non-existent and unnecessary at customary law, adultery may well be a vital reason why a man would want to divorce his wife. Under the Matrimonial Causes Act adultery, coupled with intolerability, is one of the listed grounds for divorce the proof of which is proof of “irretrievable breakdown” of the marriage.The object of this article is to examine the judicial concept of adultery, intolerability and damages for adultery.
The Constitution of Zimbabwe: Towards A Model for Africa?
Authors: Hatchard John 
Published: July 2009

On 18 April, 1991, the Republic of Zimbabwe celebrated its 11th year of independence. Coincidentally, just a few months earlier, the 11th constitutional amendment Act was passed. This flurry of legislative activity was the result of a desire on the part of the government to develop a new constitutional structure rather than to remain with the constitution which was essentially imposed upon it by the British during the 1979 Lancaster House conference which eventually led to independence in 1980. The new constitutional model is of considerable interest as it is based upon those operating in many other African nations but, according to the Minister of Justice, is designed to provide safeguards on the exercise of presidential power and to avoid unnecessary conflict and division between the various branches of government. On several occasions, ministers have stressed the autochthonous nature of the new structure and some have indeed suggested that it might form a model for other African countries.It is the intention of this article to examine the legitimacy of these assertions by analysing both the new constitutional structure and its operation in practice. In order to assess the significance of these changes, it is first necessary to examine very briefly the Lancaster House constitution and constitutional developments in the early years of independence.
The Fall and Rise of The Cane in Zimbabwe
Authors: Hatchard John 
Published: July 2009

The legality of judicial corporal punishment is an issue which has caused considerable disagreement amongst jurists, legislators and criminal justice personnel, for its use has serious moral, constitutional and penological implications. In Zimbabwe, two decisions handed down by the Supreme Court together with a later constitutional amendment Act have highlighted the divergence of views on this matter. It is thus the intention of this article to examine critically the issue from a constitutional and penological perspective.In 1987 in S v. Ncube a full bench of the Supreme Court of Zimbabwe unanimously held that the sentence of whipping for adults contravened section 15(1) of the Declaration of Rights which is contained in the Constitution of Zimbabwe in that it constituted a punishment which in its very nature was both inhuman and degrading. In his seminal judgment, Gubbay, J. A., had regard to four factors, namely: (i) the current trend of thinking amongst distinguished jurists and leading academics; (ii) the abolition of whipping in many countries of the world as being repugnant to the consciences of civilized men; (iii) the progressive move of the courts in countries in which whipping is not susceptible to constitutional attack to restrict its imposition to instances where a serious, cruel, brutal and humiliating crime has been perpetrated; (iv) the decreasing recourse to the penalty of whipping in Zimbabwe, especially over the previous ten years and the declining number of laws on the statute book in which it remained a permissible penalty.
Recent Trends in Law Reform in Sierra Leone
Authors: Smart H. M. Joko 
Published: July 2009

Tony Allott made a breakthrough in legal scholarship when he opted out of the English Legal System familiar from his Oxford training for a legal virgin soil in a continent that was still a barren field for legal literature, at any rate on its West and East Coasts then forming part of the British Colonial Empire. He embarked on research first into the land law of the then Gold Coast and later spread his untiring zeal into other areas of the laws of dependencies in the Sub-Saharan Region. His sustained energy maintained the same momentum through independent Africa. He examined aspects of the legal systems of many countries within the region ranging over matters such as the constitution, the family and the land; he propounded his ideas first in lectures, then in articles for journals and at symposia, compiling some of them in the Essays, and he finally reflected philosophically on his own concept of law in The Limits of Law.Professor Allott can be described as a pioneer in the study and research of African Law as an academic discipline. That he succeeded Colonial Administrative Officers is a moot point but it is submitted that the effort of his predecessors was geared towards gaining a knowledge of the ways, the customs and lives of the peoples whom they governed and they were not motivated by a scientific urge for the discovery of organized legal systems because to many, if not all, Africa was a continent so dark that it was inconceivable for law to exist within it.
Grassroots Education in Zimbabwe: Successes and Problems Encountered in Implementation by the Legal Resources Foundation of Zimbabwe
Authors: Manase Wilson T. 
Published: July 2009

Zimbabwe has a population of almost ten million people of which approximately 80 per cent, are poor and live in the rural areas. The majority of the rural population lack formal education and are ignorant of their rights. They have no access to legal services as most of the country's lawyers are based in the urban areas. Even if legal practitioners were accessible to them, they would not be able to pay for their services. Thus, they are liable to exploitation.Since independence, the changes in Zimbabwe law have been rapid, farreaching and progressive. In the absence of any co-ordinated mass education campaign on their meaning and implications, or consultation with those to be affected before enactment, there has been a great deal of adverse reaction to new legislation, especially where it has safeguarded or equalised the rights of women. For the community, the effect has been chaos. Traditional structures, known and well-understood means of communication, and culturally entrenched roles have been transformed and replaced by a new order.The Legal Resources Foundation (LRF), an autonomous charitable and educational Trust, was established to meet the need to improve the accessibility of legal and information services to all sections of the population. It was formed following a regional workshop on legal aid which was held at the University of Zimbabwe in February 1984 and against the background of there being just 400 lawyers in Zimbabwe at the time, all of whom were urban based.