By Lydia Ehisuoria Ohonsi Esq.
Just like every other year, in 2024 some new and interesting laws were enacted, and there were some noteworthy landmark judicial decisions in our legal system over the course of the year.
We’d be taking a glance at some of these laws and reflecting on how they affect the day-to-day lives of Nigerian citizens. Although this list is not exhaustive, it captures most of the relevant statutes that you should know about.
1.Public Finance Management Act, 2024
Amongst the benefit of this legislation is the elimination of waste and corruption in the use of public resources, the adoption and implementation of international standards on public financial management,the designation of responsibilities, and persons entrusted with public funds,the timely provision of quality information; and prescription penalties for corrupt practices and misuse of public resource Acts/Laws that were enacted.
2. Students Loans (Access To Higher Education) (Repeal And Re-Enactment) Act, 2024:
This new Act provided for a Nigerian Education Loan Fund which would sponsor student loans for the tuition and feeding allowances of undergraduate students in Nigeria who have an individual/family annual income of not more than N500,000. It also provides for the application and repayment procedures and guidelines.
3.The National Anthem Act 2024:
On the 29th of May 2024, the President passed the National Anthem Bill to law which replaced the then National Anthem, ‘Arise, O Compatriots’ with the 1960 National Anthem, ‘Nigeria, We Hail Thee.’
4. The Supreme Court Rules, 2024.
The new rules repealed the longstanding Supreme Court Rules of 1985 (the “1985 Rules”). While the 2024 Rules came into effect on 15 August 2024 upon publication in the official Gazette, it was not made publicly accessible until October 2024.
This delay did not dampen enthusiasm; indeed, the 2024 Rules have already sparked considerable interest within legal circles, particularly among practitioners in Nigeria’s dispute resolution landscape.
In light of these developments, this publication seeks to illuminate the key changes introduced in the 2024 Rules, with particular focus on their implications for the civil appellate jurisdiction of the Supreme Court.(mention will be made of just one provision,there are several other new provions contained therein).
A significant change introduced by the 2024 Rules pertains to the definition of “appeal.” Under Order 1 Rule 2 of the 1985 Rules, the interpretation clause encompassed the notion that “appeal includes an application for leave to appeal.”
This provision facilitated the ability to seek injunctions pending appeal, or to request a stay of execution of the Court of Appeal’s judgment, as well as stays of proceedings, all grounded in an application for leave to appeal.
However, Order 1 Rule 3 of the 2024 Rules revises this definition, stating that “Appeal means entry of Appeal after the record of appeal has been transmitted from the Court below.” Subject to the Supreme Court’s interpretation, this change suggests that an application for an injunction pending appeal, a stay of execution, or a stay of proceedings may now be contingent upon the appeal being formally entered at the registry of the Supreme Court.
The distinction in the repealed Rules and the extant rules on appeal at the Supreme Court was espoused in the case of Odey v.Alaga 2021 13,NWLR(Pt 1792)1 as it pertains service of notice of Appeal.
Order 3 – Service
Order 3 of the New SC Rules aims to address one of the longstanding procedural issues in the Supreme Court: the valid service of a notice of appeal. Under the Old SC Rules, challenges to the validity of service were common, primarily due to the narrow definition of an address for service, which permitted only a physical location for document delivery. This restriction often led to unnecessary procedural objections and delays in the appeal process(10).
In contrast, the New SC Rules have expanded the definition of address for service to include not only physical or postal addresses but also electronic mail addresses, mobile telephone numbers, and any other available modes of communication(11). This represents a significant advancement by incorporating modern communication methods and expanding the options for serving notices, thereby reducing the procedural bottlenecks that previously impacted the appeal process. In addition, the New SC Rules provide that a notice of appeal shall either be served personally or on the legal practitioner who represented the Respondent at the court of appeal or via electronic means.
This expanded approach eliminates the rigidity of personal service and offers greater flexibility, particularly in cases where physical service might be challenging or impractical. It also helps reduce frivolous objections related to service, ensuring that cases can proceed more efficiently.
Although these changes are progressive, the New Rules still maintain, in Order 3 Rule 2(b), the requirement for personal service of notice of appeal from the Old SC Rules. While this might seem contradictory, the proviso to Rule 2(b) addresses any potential concerns by expressly stating that no objection shall lie on the grounds of nonpersonal service if the notice was served through any of the alternative, permissible modes of service.
5. Deduction of Tax at Source (Withholding) Regulations 2024:
The Federal Ministry of Finance introduced this Regulation on the 1st of July 2024. It requires the deduction of withholding tax to be made from the source, that is, from the payer of any taxable sum of money. We explained the new policy and the categories of persons exempted from it in one of our publications on “The withholding tax regulations “.
6.. National Minimum Wage Act 2024.
This Amendment which was enacted on the 29th of July 2024 increased the minimum wage from N30,000 to N70,000. It also shortened the period within which the Government is required to review the National Minimum Wage from 5 years to 3 years.
7. The Finance (Amendment) Act 2024:
The new provisions in this Act make it a crime for banks not to pay windfall taxes in the past. Bank officers can now be fined or sent to prison for up to three months if this tax wasn’t paid.
Windfall taxes are special taxes that the government charges on companies or industries when they make unexpectedly high profits, usually due to unusual or one-time events. For example, if banks make much higher profits than usual, the government imposes a windfall tax to take part of these extra profits and use the money for public services or economic support.
8. Lagos State Electricity Law 2024:
The Governor of Lagos State assented to this law on the 3rd of December 2024. The Law essentially empowers the State to independently manage the generation, transmission and distribution of her own electricity in order to reduce reliance on the national grid.
It also established a Lagos State Electricity Market that is tasked with promoting investment and development in the State’s Electricity Sector, among other functions. The Market includes private investors and it provides for a system through which they can obtain licenses from the State government to participate in the State’s Electricity market.
LANDMARK CASES.
As Nigeria grappled with pressing economic, political and social issues in 2024, the judiciary played a critical role in arbitrating disputes and upholding constitutional principles. The year saw a wave of landmark judicial pronouncements and controversies that shaped the nation’s legal landscape.
Judgments during the year sparked applause and criticism, often in equal measure. These rulings addressed election outcomes, human rights cases, public protests, corruption in the public sector and other pivotal matters, leaving an indelible mark on Nigeria’s judiciary.
Now, here are some of the most interesting decisions of the Court that shaped the Nigerian Legal system in 2024:
1. National Inland Waterways Authority (NIWA) v. The Lagos State Waterways Authority (LASWA):
This decision of the court settled the dispute between NIWA and Lagos State regarding which of them had rights over the country’s waterways. The Supreme Court held that the Federal Government through the National Inland Waterways Authority (NIWA) has the power to control the activities of the country’s waterways and not the Lagos State government.
2. Attorney General of the Federation v. Attorney General of Abia State & 35 Others:
In this case, the Supreme Court upheld the financial independence of local governments, declaring it illegal for state governors to withhold their funds, dissolve their councils or appoint caretaker committees. The court ordered that all funds allocated to local governments be paid directly into their accounts, promoting their autonomy and reinforcing democracy at the grassroots.
3. Primetech Design and Engineering Nigeria Limited & Anor v. Corporate Affairs Commission (CAC):
In this case, the CAC denied a private company, which was incorporated before the CAMA 2020 came into effect, the right to have a single shareholder. This decision went against the provisions of Section 18 of CAMA 2020, which allows private companies to have just one shareholder. The company sued CAC, and the Federal High Court ruled that Section 18 applies to all private companies, regardless of whether they were incorporated before or after CAMA 2020. In other words, all private companies in Nigeria are now allowed to have a single shareholder.
4. Abubakar Marshal v. Vehicle Inspection Officers (VIO):
The Federal High Court held that VIOs lack statutory authority to stop private vehicles, demand roadworthiness certificates, impound vehicles, or impose fines on motorists. The court clarified that the requirement for roadworthiness certificates applies exclusively to commercial vehicles under existing laws, and described the actions of the VIOs as oppressive, unlawful, and without legal foundation.
5. Attorney General of Lagos v Attorney General of the Federation:
The Supreme Court nullified the National Lottery Act 2005, ruling that the National Assembly does not have the power to regulate lottery activities for states, except the Federal Capital Territory (FCT). The case was filed by Lagos and other states in 2008, challenging the National Assembly’s authority over lottery regulation. The Court ruled that state Houses of Assembly have exclusive jurisdiction over lottery activities. This decision resolves the long-standing issue of conflicting laws in the sector, especially affecting investors and stakeholders. However, the regulation of online gaming remains unclear, as these platforms often operate across state borders. Additionally, licensees who only hold federal licenses may face challenges in states outside the FCT, requiring state-specific licenses
We also witnessed in 2024 alot of activities and events in our socio/political space that were positively impactful.
1. End Bad Governance Protests
The nationwide protests against economic hardship and poor governance under President Bola Tinubu’s administration, held from August 1 to 10, 2024, called for reduced governance costs, the reinstatement of the petrol subsidy, food security, fiscal discipline and other reforms.
Some of these protests turned violent in several states, leading to looting and vandalism.
One incident that garnered significant attention was the arraignment of 76 #EndBadGovernance protesters at the Federal High Court in Abuja on Friday, November 1, 2024. Among them were minors charged with 10 felony counts, including treason, destruction of property, public disturbance, and three days later, President Tinubu, through the Minister of Information and National Orientation, Mohammed Idris, announced the immediate release of the minors during an emergency briefing at the Aso Rock Villa, Abuja.
2. Rivers State Crisis
The political structure of Rivers State was shaken by the crisis between Governor Siminalayi Fubara and his predecessor, Nyesom Wike, which escalated into a clash among their supporters and culminated in legal battles.
Siminalayi Fubara and Nyesom Wike
Governor Siminalayi Fubara and Nyesom Wike
The pro-Wike lawmakers, led by Martin Amaewhule, allegedly defected from the Peoples Democratic Party to the All Progressives Congress, under which Wike serves as the FCT Minister.
In May 2024, Justice Charles Wali of the Rivers State High Court issued an interim injunction restraining Amaewhule and 24 other lawmakers from parading themselves as legislators. Subsequent rulings by Justices Okogbule Gbasam and Peter Lifu produced conflicting verdicts on the status of the pro-Wike lawmakers.
The Rivers State Local Government elections in October 2024 also witnessed significant legal drama, with court rulings delaying the election and affecting its conduct.
3. Supreme Court Upheld Governorship Elections
The Supreme Court ruled on appeals challenging the outcomes of governorship elections in 16 states. In all cases, the apex court upheld the elections, ensuring that no governors
The impeachment of former Edo State Deputy Governor Philip Shaibu in April 2024 was voided in July by Justice James Omotosho of the Federal High Court.
In a landmark judgment, the Supreme Court affirmed the financial autonomy of Nigeria’s 774 local government areas, ruling that state governors could no longer control funds meant for the councils.
4. Justice Kekere-Ekun Emerged Chief Justice of Nigeria
Justice Kudirat Kekere-Ekun was sworn in as Nigeria’s 23rd substantive Chief Justice, becoming the second woman to hold the position. Her appointment marked a milestone in the history of Nigeria’s judiciary.
5. Housing Gifts for Judges Spark Controversy
The Federal Government’s decision to construct 40 housing units for judges in the Federal Capital Territory drew criticism from human rights lawyer Femi Falana and the Socio-Economic Rights and Accountability Project, who argued that such actions could compromise judicial independence.
6. Yahaya Bello and the EFCC
Former Kogi State Governor Yahaya Bello faced trial for alleged misappropriation of N80.2 billion in public funds. Despite the EFCC’s efforts, Bello’s case was marked by delays and controversies, including his brief arrest .
7. Alleged defamation suit filed by Age Babalola SAN against Mr Farotimi -an ongoing case in Court.
8..The Supreme Court in A.G Bayelsa State v.Odok ruled that lawfirms registered as business names now have capacity to enter into contracts,this new position has far reaching implications for the legal profession,the bussiness community and regulatory bodies in Nigeria,as the court described “briefs” as contracts to lawfirms and by accepting those briefs the lawfirm goes into a contract with the Client to carry out the instructions of the Client.
9.The Federal government issued a directive for the implementation of of the long held Stephen Oronsaye’s comittee report (now widely known as the (Oronsaye Report)on structuring and rationalisation of the Federal parastatals,commissions and agencies,
It’s full implementation was approved on February 26th,2024,and the Secretary of the government of the federation George Akume inaugurated an 8 member comittee on.March 7th 2024 to implement and deliver within 12 weeks and to curb the proliferation of government agencies in Nigeria,when some ministries and agencies can actually be subsumed into others,as they technically carried on same role.
10. On April 5, 2024, the Court convicted Bobrisky after he pleaded guilty to a 4 counts charge of abuse of the naira, made against him by the Economic and Financial Crimes Commission (EFCC). The abuse of the naira was as a result of spraying the Nigerian currency at various events, an offence contrary to and punishable under Section 21(1) of the Central Bank Act, 2007 (CBN Act, 2007)
Bobrisky pleaded guilty and was summarily convicted and sentenced to 6 months imprisonment, without an option of fine. This article is not to dissect the fairness or not of the Judgment,but ju st highlighting the events in 2024.
11. On the 28th of March, 2024, the Federal Government of Nigeria, through its primary financial regulator, the Central Bank of Nigeria (CBN), announced an increase in the capital base of various categories of banks in Nigeria. This restructuring as stated by the CBN governor, Mr. Olayemi Cardoso, was put in place with a view to strengthen the financial system of Deposit Money Banks (DMB’S).
In Nigeria, banks are classified according to their operational functions, geographical coverage as well as the types of licenses they possess. The Central Bank of Nigeria, being the primary regulatory authority overseeing banking operations nationwide, is by virtue of Section 3(1) of the Banks and Other Financial Institutions Acts (BOFIA) 2020 vested with the authority to issue banking licenses.
We look forward in the new year 2025 to positive& impactful legislation/judicial pronouncements to improve the lives of the citizenry.
Thank you.
Source:BarristerNG
