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VENTURE CAPITAL (INCENTIVES) ACT ARRANGEMENT OF SECTIONS SECTION
VENTURE CAPITAL (INCENTIVES) ACT An Act to provide for the grant of tax relief and other incentives on personal investments in the National Risk Fund, venture capital companies and venture capital projects and other matters related thereto. [1993 No. 89.) [25th August,1993] [Commencement.]
(1)� For the purposes of this Act a venture capital company shall qualify as an investor under the National Risk Fund (in this Act referred to as “the Risk Fund”). (2) For the purposes of this Act, a venture investment shall- (a) ————– be an investment in a venture capital company; and (b) ————– qualify for the incentives granted under this Act. [1999 No. 45.)
For the purposes of enjoying the incentives specified in this Act, the Federal Inland Revenue Service shall certify that a venture capital project fulfils or is capable of fulfilling one or more of the objectives set out in this Act, that is- (a) the acceleration of industrialisation by nurturing innovative ideas, projects and techniques to fruition; or(b) the commercialisation of research findings with high potential for far reaching forward or backward linkages; or (c) the promotion of self-reliance through the establishment of resource-based and strategic industries through the provision of risk guarantee and insurance; or (d) the encouragement of indigenous processes and technologies; or (e) the promotion of the growth of small and medium scale enterprises with emphasis on local raw materials development and utilisation; or (f) such other objectives as may, from time to time, be specified by the Federal Inland Revenue Service.
For a venture capital company to qualify for the incentives specified in section 4 of this Act its investment in the venture project shall not be less than 25 per cent of the total capital required for the venture project.
The following incentives shall accrue to venture investments- (a) an equity investment by a venture capital company in a venture project company shall, for purposes of capital allowance under the Companies Income Tax Act, be treated as follows- [Cap. C21.] (i) for the first year deduct 30 per cent; (ii) for the second year deduct 30 per cent; (iii) for the third year deduct 20 per cent; (iv) for the forth year deduct 10 per cent; (v) for the fifth year deduct 10 per cent; (b) the amount of capital gains accruing to a venture capital company from a disposal of its equity interest in a venture project company shall be exempted from capital gains tax as follows- (i) for the disposal of capital within five years of investment, 100 per cent; (ii) for the disposal of capital between six and ten years of investment, 75 per cent; (iii) for the disposal of capital between eleven and fifteen years of investment, 25 per cent; (iv) for the disposal of capital after fifteen years of investment, 0 per cent; (c) the withholding tax payable on dividend declared by the Federal Inland Revenue Service in a venture project company shall be reduced by 50 per cent of the prevailing rate of withholding tax in respect of dividend received by a participant in the Risk Fund and venture project company within the first five years; (d) the provisions of the Industrial Development (Income Tax Relief) Act, shall apply to a venture project company; and [Cap. 17.] (e) the provisions of the Export (Incentives and Miscellaneous Provisions) Act shall apply to a venture project company to the extent of the involvement of the venture project company in the exportation of its products. [Cap. EI9.] 5. Accreditation of a venture project company, etc. (1) The Federal Inland Revenue Service shall, from time to time, determine for purposes of this Act, a person as a venture capital company or a venture project company. (2) In furtherance of the provisions of subsection (1) of this section, the decision of the Federal Inland Revenue Service shall be based on the realisation of one or more of the objectives set out in section 2 of this Act. (3) Investments in duly accredited venture capital companies shall qualify as security in which trustees may invest, accordingly the provisions of the Trustee Investments Act shall apply mutatis mutandis to such venture capital investments. [Cap. T22.] 6. Interpretation In this Act, unless the context otherwise requires- “body corporate” includes, a venture capital company; “Federal Inland Revenue Service” means the Federal Inland Revenue Service; “participant” means a body corporate or individual who is an equity investor in a Risk Fund or venture investment; “venture capital company” means a body corporate incorporated for the purposes of one or more of the objectives set out in section 2 of this Act; “venture project company” means a body corporate established for the realisation of one or more of the objectives set out in section 2 of this Act; “venture project” means a project in the commercialisation of an innovative idea and process and includes capital expenditure in the development of a local resource base. 7. Short title This Act may be cited as the Venture Capital (Incentives) Act.
SUBSIDIARY LEGISLATION
No Subsidiary Legislation Source: Policy and Legal Advocacy Centre
LOCAL LOANS (REGISTERED STOCK AND SECURITIES) ACT ARRANGEMENT OF SECTIONS PART I Preliminary SECTION 1. Short title. 2. Interpretation. PART IIPower to raise loans 3. Issue of registered stock, promissory notes and bearer bonds for the purpose of raising authorised loans. 4. Loans to be charged upon revenue. 5. Minister to direct mode of raising loans and other particulars. 6. Central Bank to make necessary arrangements. PART III Registered stock 7. Register of stock. 8. Liability of Government in respect of issue of registered stock. 9. Stockholder. 10. Registration of first stockholders. 11. Stock certificates. 12. Transfer of registered stock. 13. Registration of transfers of stock and liens on stock. 14. Closing of register. 15. Register to be conclusive evidence of facts entered therein. PART IV Bearer bonds 16. Bearer bonds. 17. Interest coupons. PART V Payment of interest and redemption of stock and securities 18. Appropriation of revenue for payment of interest. 19. Payment of interest. 20. Cessation of liability to pay interest. 21. Payments. PART VI Sinking funds 22 Appropriation of revenue for sinking fund. 23. Separate sinking fund for each loan. 24. Investment of sinking fund. SECTION 25. Cessation of contributions to sinking fund. 26. Expenses to be paid out of sinking fund. 27. Deficiency in sinking fund to be a charge upon revenue. PART VII Conversion of loans 28. Power of Minister to authorise conversion of loan generally. 29. Arrangements for conversion. PARTVIII Issue of duplicates and renewals of stock certificates and securities and exchange and consolidation 30. Issue of duplicates and renewals. 31. Right of Registrar to compel renewal of securities. 32. Exchange of registered stock and securities. 33. Consolidation and subdivision of stock and securities. 34. Indemnity bonds. 35. Immediate discharge in certain cases. 36. Discharge in other cases. 37. Summary procedure in special cases. PART IX Miscellaneous 38. Signature of director of operations of the Central Bank may be printed on stock or securi- 39. Notice of trust not receivable save as provided. 40. Exemption from stamp duties. 41. Inspection of register and documents. 42. Power to make regulations. 43. Savings. LOCAL LOANS (REGISTERED STOCK AND SECURITIES) ACTAn Act to make provision for the creation and issue of registered stock, Government promissory notes and bearer bonds for the purpose of raising loans in Nigeria. [9 of 1946. 5 of 1949. Cap. 111 of 1958. 1959 No. 8. 1976 No. 32. 1979 No. 63.] [4th July, 1946] [Commencement.] PART I Preliminary
This Act may be cited as the Local Loans (Registered Stock and Securities) Act.
In this Act, unless the context otherwise requires- “bearer bond” means a bearer bond issued under the provisions of this Act; “Central Bank” means the Central Bank of Nigeria; “register” means the register of stock kept by the Central Bank; [1976 No. 32. 1979 No. 63.] “Minister” means the Minister for the time being charged with responsibility for matters relating to finance; “registered stock” or “stock” means Nigeria stock issued under the provisions of this Act; “security” means a bearer bond; “stockholder” means a person holding registered stock who is entered as the owner thereof in the register. PART II Power to raise loans 3. Issue of registered stock, promissory notes and bearer bonds for the purpose of raising authorised loans (1) Whenever by any Act, whether enacted before or after the date on which this Act comes into operation, authority has been or is hereafter given to raise any sum of money by way of loan for any purpose mentioned in that Act, or whenever it is necessary to raise any sum of money for the purpose of repaying any loan raised by the Government under this or any other Act the Minister may, from time to time, raise such sum or any part thereof under the provisions of this Act in anyone or more of the following modes- (a) by the creation and issue of registered stock; (b) by the issue of securities in the form of Government promissory notes; (c) by the issue of securities in the form of bearer bonds. (2) Each issue of registered stock or securities under this Act for the purpose of rais- ing any specified sum of money shall be deemed to be stock or securities issued in re- spect of a separate loan notwithstanding that the sum of money so raised is part only of a sum of money authorised by any other Act to be raised by way of a loan. 4.Loans to be charged upon revenue The principal moneys and interest represented or secured by any registered stock or securities issued under this Act are hereby charged upon and shall be payable out of the general revenue and assets of Nigeria. 5.Minister to direct mode of raising loans and other particulars (1) The Minister shall, in respect of each loan to be raised under this Act, specify by directions published in the Federal Gazette- (a) the sum of money to be raised by that loan; (b) he mode or modes of raising the loan; (c) the rate of interest payable on the loan; (d) the dates in each year on which the half-yearly interest on the loan shall be payable; (e) the rate of which a half-yearly appropriation out of the general revenue and assets of Nigeria shall be made as a contribution to the sinking fund estab- lished for the purpose of redeeming that loan and the date from which such contributions shall commence; (f) the date of redemption of the registered stock or securities to be issued for the purpose of raising that loan; (g) whether the interest payable on any registered stock, Government promissory notes or bearer bonds issued under the authority of this Act shall be exempt from all or any of the taxes and duties payable under any other enactment in force in Nigeria. (2) In the case of a loan appropriated and applied or to be appropriated and applied for lending to the Government of a State such directions shall not require the Government of the Federation to establish a sinking fund but shall specify- [1959 No. 8.] (a) that the terms and conditions for such lending have been approved in accor- dance with paragraph (b) of section 3 of the Loan (Internal Borrowing) Act; and [1958 No. 18.] (b) the rate at which a half-yearly appropriation out of the general revenue and assets of each State concerned is required. (3) The date of redemption of any registered stock or securities shall not be later than sixty years from the date of issue of such stock or securities. (4) Where the Minister deems it expedient to reserve an option to redeem any regis- tered stock or securities at any date earlier than the date of redemption specified for such stock or securities by the directions under subsection (1) of this section, he shall by such directions further specify the terms and conditions on which such stock or securities may be redeemed at any earlier date. 6. Central Bank to make necessary arrangements Upon the publication under section 5 of this Act of the directions of the Minister in respect of any loan to be raised under this Act, the Central Bank may, subject to the pro- visions of such directions and to such further directions as the Minister may give in that behalf, make all such arrangements as may be necessary to raise that loan upon the most favourable terms that can be obtained. [1976 No. 32.] PART III Registered stock 7. Register of stock The Central Bank shall keep a register in respect of each issue of registered stock un- der this Act in which all such stock and all transfers of and all dealings in such stock shall be registered and in which shall be entered all matters and things which by this Act are required to be entered in the register.
8. Liability of Government in respect of issue of registered stock The Government of Nigeria shall be bound to pay to the person registered for the time being as the stockholder, the principal sum represented by that stock and the interest due thereon, in accordance with the provisions of this Act, at the rate and on the dates di- rected by the Minister under section 5 of this Act or in pursuance of an option to redeem such stock reserved in such directions.
9. Stockholder For the purposes of this Act, no person shall be entitled to any registered stock unless he is registered as a stockholder in respect thereof.
10. Registration of first stockholders No person shall be registered as a first stockholder of any registered stock except upon payment in full of the purchase price of that stock.
11. Stock certificates Every stockholder shall be entitled to obtain from the Central Bank a stock certificate and no stockholder, other than the first stockholder of any stock shall be entitled to obtain a stock certificate save upon payment of the prescribed fee.
12. Transfer of registered stock (1) For the purposes of this Act, the title of any stockholder to any registered stock shall not be deemed to be transferred to any other person save upon the execution of an approved instrument of transfer and upon the registration of the transferee as the stock holder under section 13 of this Act. (2) Interest which has fallen due in respect of any registered stock but which has not been paid to the stockholder for the time being, shall not be deemed to be payable to a transferee of that stock unless the instrument of transfer expressly provides for the pay- ment of that interest to that transferee.
13. Registration of transfers of stock and liens on stock (1) No person shall be registered as the transferee of any registered stock except upon surrender to the Central Bank of the stock certificate and the instrument of transfer relat- ing to that stock and upon payment of the prescribed fee. (2) The Central Bank may register a lien on any registered stock in accordance with such provisions as are prescribed by regulation and upon payment of the prescribed fee. (3) With effect from the 1st day of May 1949, any such lien which is registered under the Act shall have priority over any lien not so registered.
14. Closing of register The register shall be closed for a period of 21 days immediately preceding each date upon which interest on that stock falIs due and no transfer of that stock shall be registered during that period.
15. Register to be conclusive evidence of facts entered therein (1) The entries in the register kept under the provisions of this Act shall be conclu- sive evidence of the facts, matters, particulars and transactions to which those entries relate. (2) Notwithstanding the provisions of any other enactment, a copy of any entry in the register certified under the hand of the director of domestic operations of the Central Bank to be a true copy of the original entry shall be receivable in evidence in any judicial proceeding unless a judge shall otherwise direct. [1976 No. 32. 1979 No. 63.] PART IV Bearer bonds
16. Bearer bonds (1) Every bearer bond shall be signed by the director of domestic operations of the Central Bank for and on behalf of the Government of Nigeria and shall, when issued, bind the Government of Nigeria to pay the principal sum and the interest thereon in ac- cordance with the provisions of this Act, at the rate and on the dates specified in the di- rections by the Minister under section 5 of this Act or in pursuance of an option to re- deem such bond reserved in such directions. [1976 No. 32. 1979 No. 3.] (2) Bearer bonds shall be issued in such denominations as the Minister may direct.
17. Interest coupons (1) There shall be attached to every bearer bond coupons for the payment of interest which falls due thereunder: Provided that the number of coupons attached to a bearer bond on the date of its is- sue to any person may cover a period shorter than that of the currency of the bond if, in the opinion of the Central Bank, it is inconvenient or inexpedient to attach to the bond coupons sufficient in number to cover the entirety of the period of the currency of the bond. (2) If the number of coupons attached to any bearer bond on the date of its issue to any person is insufficient to cover all payments of interest due on the bond after that date, the holder of that bond shall be entitled to a renewal thereof at the prescribed time and in the prescribed manner and circumstances. PART VPayment of interest and redemption of stock and securities
18. Appropriation of revenue for payment of interest So long as any interest is payable under this Act in respect of any stock or securities, the Minister shall, in each half-year ending with the date on which the interest on such stock or securities falls due, appropriate out of the general revenue and assets of Nigeria a sum sufficient to meet all interest payable on that date and shall authorise the Central Bank to pay such interest out of the sum so appropriated.
19. Payment of interest (1) The interest due on any registered stock or securities shall be payable half-yearly on the dates specified by the directions of the Minister under section 5 of this Act. (2) Where any amount has become payable on any date as interest due on any regis- tered stock or securities, no interest on that amount shall, after that date, be paid or pay- able by the Government to any person in any circumstances.
20. Cessation of liability to pay interest No person shall be entitled to claim interest on any registered stock or securities in re- spect of any period which has elapsed after the earliest date on which demand could law- fully have been made for the payment of the principal amount due on such stock or secu- rities.
21. Payments All payments of interest and all payments of the principal amount due on any regis- tered stock or securities shall be made at the Central Bank in Lagos: [1976 No. 32.] Provided that the Central Bank or any person authorised by the Central Bank in that behalf may pay any such interest or principal amount at any other place, whether within or without Nigeria, in pursuance of any arrangement which the Central Bank may make for that purpose. PART VI Sinking funds 22. Appropriation of revenue for sinking fund After the date specified in the directions of the Minister under section 5 of this Act as the date from which contributions to the sinking fund for any loan shall commence, the Minister shall, in each half-year ending with the date specified in those directions for the payment of the half-yearly interest on any stock or securities issued in respect of that loan, appropriate out of the general revenue and assets of Nigeria a sum determined in accordance with the rate specified in those directions as the contribution to the sinking fund established for the purpose of redeeming that loan.
23. Separate sinking fund for each loan A separate sinking fund shall be established for each loan raised under this Act.
24. Investment of sinking fund (1) All moneys appropriated under section 22 of this Act as contributions to the sinking fund established for any loan shall be paid to the Central Bank and may then be invested in such stock or securities or in such other investments or classes of investments as may be approved by the Minister. (2) The Central Bank may from time to time, with the approval of the Minister, vary any investment made under subsection (1) of this section or may realise and reinvest any moneys invested under that subsection. (3) The dividends, interest, bonus and other profits of any investment of any part of any sinking fund shall be invested by the Central Bank so as to form part of that sinking funds in like manner as moneys appropriated under section 22 of this Act as contributions to that sinking fund.
25. Cessation of contributions to sinking fund Notwithstanding anything to the contrary contained in this Act, if at any time the Central Bank is satisfied that the sinking fund of any loan raised under the provisions of this Act will be sufficient with further accumulations of interest, but without further pay- ments of contributions, to enable the loan to be redeemed at the time fixed for its re- demption, it shall inform the Minister accordingly, and the Minister is hereby authorised in such event to suspend further payments of half-yearly contributions to that sinking fund: [1976 No. 32.] Provided, however, that the contributions to that sinking fund shall be recom- menced if the Central Bank at any time thereafter informs the Minister that it is no longer satisfied that the sinking fund with further accumulations of interest will be sufficient for the redemption of that loan.
26. Expenses to be paid out of sinking fund There shall be paid out of the sinking fund all expenses specifically incurred in, or in- cidental to, the investment and management of that fund and the repayment of the loan for which that fund was established.
27. Deficiency in sinking fund to be a charge upon revenue In the event of the sinking fund established for any loan under this Act being found, at the time fixed for the repayment of that loan, to be insufficient for such redemption, the deficiency shall be made good out of the general revenue and assets of Nigeria. PART VII Conversion of loans
28. Power of Minister to authorise conversion of loan generally The Minister shall have and may from time to time exercise the following powers and authorities or any of them- (a) he may declare any stock or securities issued in Nigeria under the provisions of this or any other Act to be convertible into registered stock or other securities to be issued under the provisions of this Act; (b) he may authorise the creation and issue under this Act of such an amount of registered stock or securities as may be necessary for the conversion of the stock or securities in respect of which a declaration has been made under para- graph (a) of this section; (c) he may authorise the creation and issue under this Act of such registered stock or securities as may be necessary for the purpose of paying any expenses in- curred in the creation and issue of registered stock or securities under this sec- tion; (d) he may declare that all privileges, exemptions and imrnunities attaching by virtue of any enactment in force in Nigeria to any stock or securities shall attach to any new registered stock or securities issued under this Act in conver- sion of such earlier stock or securities.
29. Arrangements for conversion Any conversion authorised under section 28 of this Act may be effected either by ar- rangement with the holders of existing stock or securities, or by purchase thereof out of moneys raised by the sale of stock or securities, or partly in one way and partly in the other. PART VIII Issue of duplicates and renewals of stock certificates and securities and exchange and consolidation
30. Issue of duplicates and renewals (1) The Central Bank may issue duplicate stock certi ficates and duplicate securities in such circumstances as may be prescribed. (2) The Central Bank may issue renewals of stock certificates and securities in such circumstances as may be prescribed.
31. Right of Registrar to compel renewal of securities The Central Bank may, in such circumstances as may be prescribed- (a) issue a notice to the holder of any security directing him to apply for a renewal of that security; and (b) withhold payment of the interest or principal amount due in respect of that security until the application for renewal has been made and determined.
32. Exchange of registered stock and securities On application made by any person claiming to be the holder of any registered stock or securities issued under this Act, the director of domestic operations of the Central Bank may, if he is satisfied that the applicant is the lawful holder of such stock or securi- ties, and on payment of the prescribed fee, exchange stock for securities or securities for stock or securities of one kind for securities of the other kind: Provided that- (a) all stock and securities so given or taken in exchange shall have been issued in respect of the same loan; (b) the nominal value of the stock or securities given by the Registrar in exchange shall be the same as the nominal value of the stock or securities taken by him in exchange.
33. Consolidation and subdivision of stock and securities Subject to such conditions as may be prescribed, the Central Bank may- (a) on the application of a person claiming to be entitled to any stock or securities; and (b) on being satisfied of the justice of the claim of such applicant; and (c) on surrender of the stock certificate relating to such stock or of such securities receipted in the prescribed manner; and (d) on payment of the prescribed fee, consolidate or subdivide such stock or securities and issue to the applicant one or more new stock certificates or securities as may be required.
34. Indemnity bonds Where application is made to the Central Bank under this Act for the issue of a dupli- cate stock certificate or a duplicate security or for the exchange, renewal, consolidation or subdivision of any stock or securities, the Central Bank may require the applicant, as a con- dition precedent to the grant of the application, to execute a bond with or without sureties undertaking to indemnify the Government against the claims of all persons claim- ing under the original stock certificate or security or under the stock or securities so ex- changed, renewed, consolidated or subdivided, as the case may be.
35. Immediate discharge in certain cases On payment by or on behalf of the Government to the holder of a bearer bond of the amount expressed therein on or after the date when it becomes due or on the renewal of a bearer bond under section 30 of this Act, or on the exchange of a bearer bond under sec- tion 32 of this Act, or on the consolidation or subdivision of a bearer bond under sec- tion 33 of this Act, the Government shall be discharged in the same way and to the same extent as if such bearer bond were payable to bearer. [1976 No. 32.]
36. Discharge in other cases Save as otherwise provided in this Act the liability of the Government shall-(a) in respect of any registered stock or security redeemed on or after the date on which payment of the principal amount becomes due, be discharged after the lapse of six years from that date; (b) in respect of any security in place of which a duplicate is issued under section 30 of this Act, be discharged after the lapse of six years from the date of the is- sue of such duplicate or from the date of the last payment of interest on such security, whichever date is the later; (c) in respect of a security for which a renewed security is issued under section 30 of this Act, or in respect of stock or securities in place of which new stock or securities are issued upon an exchange under section 32 of this Act, or upon a consolidation or subdivision under section 33 of this Act, be discharged after the lapse of six years from the date of the issue of the renewed security or of the new stock or securities, as the case may be.
37. Summary procedure in special cases (1) If within six months of the death of a person who was entitled to registered stock, the nominal or face value of which does not in the aggregate exceed five hundred naira, probate of the will or letters of administration of the estate of such person is not produced to the director of domestic operations of the Central Bank, he may, after such inquiry as he may deem necessary, determine who is the person entitled to such stock or to admin- ister the estate of the deceased and may- [1976 No. 32.1979 No. 63.] (a) where any such stock relates to a loan due for repayment, authorise the regis- tration of the name of such person in substitution for the name of the deceased in the register of stock and the payment to such person of the amount due in respect of that stock; (b) where any such stock relates to a loan not due for repayment, authorise the registration of the name of such person in substitution for the name of the de- ceased. (2) Upon the payment or renewal of any promissory note in accordance with subsec- tion (1) of this section, the Government shall be discharged from all liability in respect of the note so paid or renewed; and any substitution of names made under that subsection shall, for the purposes of any claim against the Government, be deemed to have effected a valid transfer of the stock in respect of which it was made. (3) Any creditor or claimant against the estate of the deceased may recover his debt or claim out of money paid to any person under subsection (1) of this section and re- maining in his hands unadministered in the same manner and to the same extent as if the said person had obtained letters of administration of the estate of the deceased, and noth- ing in this section shall affect any claim of an executor or administrator or other repre- sentative of the deceased against such person other than a claim to recover amounts law- fully paid by him in due course of administration of the estate of the deceased. (4) The director of domestic operations of the Central Bank may, for the purposes of an inquiry under this section, exercise all or any of the powers of a commissioner under the Commissions of Inquiry Act as if he were a commissioner appointed thereunder by a commission issued by the Minister. [Cap. 36 of 1958 Edition.] PART IX � Miscellaneous
38. Signature of director of operations of the Central Bank may be printed on stock or securitiesThe signature of the director of domestic operations of the Central Bank may be printed, stamped, engraved, or impressed by any mechanical process on any stock certifi- cate, or bearer bond and a signature so printed, stamped, engraved or impressed shall be as valid as if it had been inscribed in the proper handwriting of the chief accountant of the Central Bank. [1976 No. 32.1979 No. 63.]
39. Notice of trust not receivable save as provided Save as otherwise provided in or under this Act, no notice of any trust in respect of any registered stock or securities shall be receivable by the Central Bank or by the Gov- ernment.
40. Exemption from stamp duties All documents or instruments made or used under the provisions of this Act shall be in such form as may be prescribed and shall be free from stamp duty, anything in any other Act to the contrary notwithstanding.
41. Inspection of register and documents (1) No person shall be entitled to inspect, or to receive information derived from, any registered stock or security in the possession of the Government or any register, book or other document kept or maintained by or on behalf of the Government in relation to reg- istered stock or securities, save on payment of such fee and save in such circumstances and on such terms and conditions as may be prescribed. (2) Nothing in this section shall apply to the Auditor-General for the Federation or to the Deputy Commissioner of Income Tax.
42. Power to make regulations (1) The Minister may make regulations for the purpose of giving effect to the provi- sions of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters- (a) the manner in which payment of interest in respect of stock or securities is to be made and acknowledged; (b) the circumstances in which promissory notes must be renewed before further payment of interest thereon may be claimed; (c) the issue of duplicate stock certificate and duplicate securities; (d) the renewal of stock certificates and securities; (e) the manner of payment of interest to joint holders of stock or securities; (f) the circumstances in which alterations may be made in the register; (g) the payment of principal or interest and transfer of stock and securities in the case of persons under a legal disability; (h) the disposal of unclaimed interest; (i) the conditions subject to which stock or securities may be exchanged, consoli- dated or subdivided; (j) to enable holders of registered stock to be described in the register as trustees and either as trustees of any particular trust or as trustees without qualification and for the recognition of powers of attorney granted by holders of stock so described; (k) the fees to be paid in respect of anything to be issued or done under the provi- sions of this Act; (l) all matters required by this Act to be prescribed and all matters incidental to or connected with the matters hereinbefore enumerated. (3) Nothing in any regulation made hereunder shall, as between any trustees or as be- tween any trustees and beneficiaries under a trust, be deemed to authorise the trustees to act otherwise than in accordance with the rules of law applying to the trust and the terms of the instrument constituting the trust; and neither the Government nor the Central Bank nor any person holding or acquiring any interest in any registered stock shall by reason only of any entry in the register of stock or of anything in any document or instrument relating to registered stock, be affected with notice of any trust of the fiduciary character of any stock holder or of any fiduciary obligation attaching to the holding of any regis- tered stock.
43. Savings Nothing contained in this Act shall affect the provisions of the General Loan and Stock Act. [Cap. G2.] LOCAL LOANS (REGISTERED STOCK AND SECURITIES) ACT SUBSIDIARY LEGISLATION List of Subsidiary Legislation 1. Local Loans (Registered Stock) Regulations, 2004. 2. Local Loans (First Federal Government of Nigeria Bonds, 2003) Directions, 2004. LOCAL LOANS (REGISTERED STOCK) REGULATIONS ARRANGEMENT OF REGULATIONS REGULATION
REGULATION
(REGISTERED STOCK) REGULATIONS [S.I. 2 of 2004.][21st August, 2003] [Commencement.]
1. Citation These Regulations may be cited as the Local Loans (Registered Stock) Regulations, 2004.
2. Application for allotment Applications for allotment of the bond shall be made of forms to be issued by the Central Hank for the purpose.
3. Allotment (1) Allotment of bond shall be made in the manner agreed between the Central Bank and the Minister. (2) Letters of allotment shall be issued to all persons to whom the bond is allotted.
4. Register (1) A register of the holders of bond shall be kept by the Central Bank. (2) In the event of bond being registered incorrectly owing to any mistake in the re- quest for registration or transfer, the account shall be amended upon the receipt of the letter or declaration, as the case may require, stating how the error arose; in the event of alteration to any name or names in the account which has been necessitated by reason of a transfer, re-execution of the transfer shall be made by the transferor or by his attorney. (3) On the marriage of a female bondholder, her name and description shall be al- tered in the register with respect to bond standing either in her name solely, or jointly with any other persons, on such bondholder producing to the Central Bank, her marriage certificate, and notifying her change of address, if any, and giving full particulars of the accounts in which it is desired to have the alterations made and specimens of her present and former signatures shall be furnished.
5. Certificates (1) Certificates stating the name ofthe bond holder or bond holders registered as such in the books of the Central Bank shall be issued in exchange for allotment letters at such times as shall be notified in the allotment letters. (2) The loss or destruction of any bond certificate shall be notified in writing to the Central bank as soon as practicable by the person entitled to the possession thereof. (3) If the Central Bank is satisfied that any bond certificate has been lost or de- stroyed, or is on the opinion that any bond certificate has been issued in error or has been tampered with or is in such a condition as to render its renewal desirable, the Central Bank may- (a) in the case of loss or destruction, issue, after the expiration of two calendar months after the date of receipt of the notification in writing of the loss or de- struction, a duplicate certificate; and (b) in any other case, issue a renewal of the bond certificate to any person who satisfies the Central Bank that he is entitled to the possession thereof.
6. Joint bond-holdings (1) Subject to the provisions of these Regulations, any application with respect to the issue of bond in the names of two or more persons as joint bondholders shall be made by all such persons. (2) The joint bondholders of any bond may authorise any person including one of themselves to act as their agent in respect of such bond and the provisions of these Regu- lations relating to their authorisation of agents shall apply accordingly. (3) Where bond is registered in the name of three or more bondholders and an appli- cation in that behalf is made in respect of such bond in accordance with the provisions of these Regulations, all things required to be done for the purpose of dealing with such bond may, subject to the provisions of these Regulations be done and given by a majority of the persons who are the bond holders at the date when the application is made or in the case of the death of any of such persons by a majority of the survivors of them. (4) An application for the purpose of these Regulations shall be made in writing to the Central Bank. (5) A person, who is registered as one of the bondholders of any bond with respect to which an application has been made under these Regulations may give notice in writing to the Central Bank that the application is revoked and on notice being given, the provi- sions of these Regulations shall as from the receipt of the notice by the Central Bank, cease to apply to such bond. (6) The provisions of this Regulation shall not apply to the transfer of bond.
7. Payment of interest (1) The interest due on any registered bond shall be paid on an interest warrant to the registered bondholder or to any person or body of persons to whom the bondholder has by request duly made to the Central Bank. (2) No warrant shall be paid until the receipt thereon for the amount thereby payable has been duly signed and such receipt shall be a full discharge to the Government and to the Central Bank for the payment of the sum named in the warrant. (3) The posting of a letter containing a warrant sent by the Central Bank in pursuance of these Regulations addressed to any person at the last address furnished by that person to the Central Bank shall, as regards the liability of the Government and of the Central Bank, be equivalent to the delivery of the warrant to the person to whom the letter was addressed. (4) Where in pursuance of these Regulations or in accordance with any authority given thereunder, any payment is to be made by the Central Bank to a firm or a body of persons whether corporate or unincorporate, a receipt for the payment given by any per- son purporting to be an agent or officer of that firm or body and to be authorised to re- ceive the payment shall be a full discharge to the Government and the Central Bank for the amount paid. (5) Where bond is registered in the names of two or more persons as joint bondhold- ers, the Central Bank may unless other arrangements with respect to the payment of in- terest have been made in accordance with these Regulations, pay any interest thereon to the bondholder whose name appears first in the register. (6) A receipt for the payment of interest on any bond which is given by anyone of two or more joint bondholders of such bond shall, unless notice in writing to the contrary has been received by the Central Bank from any other joint bondholder of such bond, be a full discharge to the Central Bank and the Government for the payment of that interest.
8. Transfer (1) Bowl shall be transfer for a minimum often thousand naira (N10,000) and there- after in multiples of one thousand naira by an instrument of transfer in the common form accompanied by the relative bond certificate. (2) No transfer, consolidation or sub-division of bond shall be made except for a minimum of ten thousand naira (N10,000) and thereafter in multiples of one thousand naira of bond.
9. Agents (1) Subject to the provisions of these Regulations, any bondholder may give an au- thority in writing authorising any person to act as his agent with respect to bond held by him or with respect to any interest arising therefrom and such authority may- (a) relate to the whole bond or to a minimum of one thousand naira of bond which is held or may at any time be held by the person or persons giving the authority; (b) authorise the person to whom the authority is given to deal with the bond or interest to which it relates either generally at his discretion or subject to any di- rections contained in the authority. (2) An authority given under this regulation shall be of no effect unless and until it is delivered to the Central Bank. (3) An authority given under this regulation may be revoked at any time by the per- son by whom it was given and shall be determined by the death, bankruptcy or legal dis- ability of that person: Provided that payment duly nude by the Central Bank under these Regulations in compliance with an authority given under regulation shall, notwithstanding the revoca- tion or determination of such authority be deemed for all purposes to be valid unless no- tice in writing of the revocation had been received by or the death, bankruptcy or disabil- ity had cone to the knowledge of the Central Bank at the time when payment was made. (4) An authority given under this regulation shall, subject to the terms thereof, until revoked or determined- (a) remain in force notwithstanding any increase or decrease in the nominal value of the bond to which it relates; (b) entitle the person to whom it is given to make any application and sign any document mentioned in these Regulations and to receive any payment in pur- suance thereof. (5) The provisions of this regulation shall not apply to the transfer of bond.
10. Disability (1) If the bondholder of any bond becomes of unsound mind or otherwise subject to legal disability, anything which under these Regulations may be done by or in relation to such bondholder may be done by or in relation to the person having power in law to ad- minister the property of such bondholder. (2) Where the Central Bank is satisfied that any person, being one of the two or more joint bondholders, has become of unsound mind or otherwise subject to legal disability, the Central Bank may upon receiving an application in writing in that behalf made by the remaining joint bondholder or bondholders, treat him or them as being entitled to receive any interest accruing thereon.
11. Death of bondholder (1) The death ofa bondholder shall be proved by production of probate of the will or letters of administration and where necessary, a declaration as to the identity of the de- ceased shall be made by some disinterested person. (2) On completion of the proof of death of a bondholder in a joint account, the bond shall be held at the disposal of the survivor or survivors. (3) On the death of the last survivor in a joint account, the bond and interest therein shall be held at the disposal of the executors or administrator of such last survivor.
12. Indemnity The Government, the Central Bank and any person acting under their authority, shall not be liable in respect of any payment duly made, or act duly done in accordance with these Regulations and any such payment shall, subject to the provisions of regulation 13 of these Regulations, be deemed to have been a valid payment and the receipt of the per- son to whom the money was paid shall be a full discharge to the Government and to the Central Bank for the amount of the payment.
13. Rights of third parties No provision of these Regulations for the protection of the Government and of the Central Bank in respect of any act done or any money paid shall operate to prevent the recovery by any person or his representative of any bond or money lawfully due to him from the person to whom such bond was transferred or such money was paid by or under the direction of the Central Bank or from the representative of that person.
14. Revocation and saving Local Loans (Registered Stock) Regulations are revoked: Provided that nothing in these Regulations shall affect the application of the Local Loans (Registered Stock) Regulations to any loans raised under the Act before the com- ing into operation of these Regulations. [L.N. 99 of 1959.] LOCAL LOANS (FIRST FEDERAL GOVERNMENT OF NIGERIA BONDS 2003) (AMENDMENT) DIRECTIONS, 2004 ARRANGEMENT OF SECTIONS SECTION 1. Citation. 2. Sum of money to be raised and mode of raising the loan. 3. Rate of interest. 4. Sinking Fund. 5. Date of redemption. 6. Redemption by Federal Government giving three months’ notice. 7. Interest payable exempt from tax. LOCAL LOANS (FIRST FEDERAL GOVERNMENT OF NIGERIA BONDS 2003) (AMENDMENT) DIRECTIONS, 2004 [S.l. 3 of2004.] [21st August, 2003] [Commencement.]
These Directions may be cited as the Local Loans (First Federal Government of Nigeria Bonds 2003) (Amendment) Directions, 2004.
2. Sum of money to be raised and mode of raising the loan (1) The sum of money to be raised by the loan shall be an aggregate N150,000,000,000 in the form of registered stocks styled as “FGN Bonds”, to be issued in four tranches, as follows- N56,000,000,000 …………………… 17 % 1st FGN Bond 2006 N14,000,000,000 …………………… 18 % 1st FGN Bond 2008 N40,000,000,000 ……………………. 1st FGN Floating Rate Bond 2010 N40,000,000,000 ……………………. 1st FGN Floating Rate Bond 2013 (2) The Bond shall be issued at par, payable on application, and in denominations of N1,000. (3) The Bonds so raised shall be transferable in minimum amounts of N10,000 of Bonds and thereafter in multiples of N1,000.
3. Rate of interest (1) Interest at 17 % per annum shall be payable on the 1st FGN Bonds 2006, and 18% per annum shall be payable on the 1st FGN Bonds 2008. The first interest payment shall be on 31 st March 2004, accruing from the date following the deadline for the receipt of returns from the receiving agents and thereafter interest shall be payable half-yearly in arrears on 30th September and 31 st March each year until maturity. (2) Interest on the 1st Floating Rate Bonds 2010 and the 1st Floating Rate Bonds 2013 shall respectively be at 3.0% per annum and 3.75% per annum above the Treasury Act rate ruling froth time to time. The rate ruling shall be the highest successful discount rate established at a CBN conducted auction or the discount rate for the time being established by the CBN, payable on 91 day Treasury Act. The rate applicable from time to time shall be the rate ruling at the beginning of each interest payment period, the first of such interest payment period commencing from the date following the deadline for the receipt of returns from the receiving agents and ending on 31st March 2004, which shall be the first interest payment date. Thereafter, interest shall be payable half yearly in arrears on 30th September and 31 st March each year until maturity.
4. Sinking Fund The half-yearly contributions out of the general revenue and assets of the Federation to the sinking hand established for the purpose of redeeming the Bonds, the first of such payment to be made on 30th September 2004 at the following rates of the principal sums as set out hereunder opposite each of the Bonds- N56,000,000,000 ………………………. 17% 1st FGN Bond 2006 N14,000,000,000 ………………………. 18% 1st FGN Bond 2008 N40,000,000,000 ………………………. 1st FGN Floating Rate Bond 2010 N40,000,000,000 ………………………. 1st FGN Floating Rate Bond 2013
5.Date of redemption The Federal Government of Nigeria shall redeem the Bonds at par on the respective maturity dates, to wit- N56,000,000,000 ……….. 17% 1st FGN Bond 2006 30 September 2006 N14,000,000,000 ……….. 18% 1st FGN Bond 200S 30 September 2008 N40,000,000,000 ………… 1st FGN Floating Rate Bond 2010 30 September 2010 N40,000,000,000 1st FGN Floating Rate Bond 2013 30 September 2013
6.Redemption by Federal Government giving three months notice The Federal Government of Nigeria shall be entitled at any time to redeem the whole or any part of the Bonds on giving to the Bondholders not less than three months notice (expiring on a day fixed for the payment of interest there on) of its intention to do so and at the expiration of such notice, the Federal Government of Nigeria shall be bound to redeem the Bond or Bonds in respect of which such notice has been given and to pay interest that shall have accrued thereon at a premium of 0.25% for each year or part of a year by which the date of redemption precedes the maturity date of the Bond or Bonds: Provided that any Bond or Bonds to be so redeemed shall be redeemed as between Bondholders on a pro rata basis.
7.Interest payable exempt from tax Interest payable on this Bond shall be exempt from any tax and no tax shall be de- ducted at source. Source: Policy and Legal Advocacy Centre
VALUE ADDED TAX ACT ARRANGEMENT OF SECTIONS PART I Imposition, etc., of Value Added Tax SECTION 1. Imposition, etc., of Value Added Tax. 2. Taxable goods and services. 3. Goods and services exempt. 4. Rate of tax. 5. Value of taxable goods and services. 6. Value of imported goods. PART II Administration 7. Administration of the tax. 8. Registration. 9. Registration by Government Ministries, etc., as agents of the Board. 10. Registration by non-resident companies. 11. Records and accounts. PART III Returns, remittances, recovery and refund of lax 12. Payment of tax by taxable person. 13. Remission of tax collected by Government Ministries, etc. 13 Tax invoice. 14. Collection of tax by taxable person. 15. Taxable person to render returns. 16. Remission of tax. 17. Allowable input tax, etc. 18. Effect of failure to render returns. 19. Effect of non-remittance of tax. 20. Recovery of tax. PART IV Value Added Tax Technical Committee 21. Establishment and composition of the Value Added Tax Technical Committee. 22. Functions. SECTION 23. Proceedings. 24. Staff. PART V Offences and penalties 25. Furnishing of false document, etc. 26. Evasion of tax. 27. Failure to make attribution. 28. Failure to notify change of address. 29. Failure to issue tax invoice. 30. Resisting, etc., an authorised officer. 31. Issuing of tax invoice by an unauthorised person. 32. Failure to register. 33. Failure to keep proper records and accounts. 34. Failure to collect tax. 35. Failure to submit returns. 36. Aiding and abetting commission of offence, etc. 37. Offence by body corporate, etc. PART VI Miscellaneous 38. Powers of Minister to vary Schedules. 39. Power of inspection. 40. Distribution of revenue. 41. Appointment of agent for manufacturer or importer. 42. Signification. 43. Forms. 44. Regulations. 45. Repeal. 46. Interpretation. 47. Short title. SCHEDULES FIRST SCHEDULE Goods and services exempt SECOND SCHEDULE Establishment of Value Added Tax Tribunal VALUE ADDED TAX ACT An Act to impose and charge Value Added Tax on certain goods and services and to provide for the administration of the tax and matters related thereto. [1993 No. 102, 2007 No. 53.] [1st December, 1993] [Commencement. ] PART] Imposition, etc., of Value Added Tax 1. Imposition, etc., of Value Added Tax There is hereby imposed and charged a tax to be known as the Value Added Tax (in this Act referred to as “the tax”) which shall be administered in accordance with the pro- visions of this Act. 2. Taxable goods and services The tax shall be charged and payable on the supply of all goods and services (in this Act referred to as “taxable goods and services”) other than those goods and services listed in the First Schedule to this Act. [I 996 No. 31.] 3. Goods and services exempt There shall be exempt from the tax the goods and services listed in the First Schedule to this Act. [1996 No. 31. First Schedule.] 4. Rate of tax The tax shall be computed at the rate of 5 percent on the value of all goods and ser- vices as determined under sections 5 and 6 of this Act, except that goods and services listed under Part III of the First Schedule to this Act shall be taxed at zero rate. [1996 No. 31,2007 No. 53, s. 3.] 5. Value of taxable goods and services (l) For the purpose of this Act, the value of taxable goods and services shall be determined as follows, that is- (a) if the supply is for a money consideration, its value shall be deemed to be an amount which with the addition of the tax chargeable is equal to the consideration; (b) if the supply is for a consideration not consisting of money, the value of the supply shall be deemed to be its market value. (2) Where the supply of taxable goods or services is not the only matter to which a consideration in money relates, the supply shall be deemed to be such part of the consideration as is properly attributed to it. (3) For the purpose of this Act, the open market value of supply of taxable goods or services shall be taken to be the amount that would fall to be taken as its value under sub- section (1) (b) of this section if the supply were for such consideration in money as could be payable by a person in a transaction at arm’s length. 6. Value of imported goods The value of imported taxable goods for the purposes of this Act shall be the amount which is equal to the price of the goods so imported and shall include- (a) all taxes, duties and other charges levied either outside or by reason of importation into Nigeria, other than the tax imposed by this Act; (b) all costs by way of commission, parking, transport and insurance up to the port or place of importation. PART II Administration 7. Administration of the tax (1) The tax shall be administered and managed by the Federal Board of lnland Revenue (in this Act referred to as “the Board”). (2) The Board may do such things as it may deem necessary and expedient for the assessment and collection of the tax and shall account for all amounts so collected in accordance with the provisions of this Act. 8. Registration (1) A taxable person shall, within six months of the commencement of the Act or within six months of the commencement of business, whichever is earlier, register with the Board for the purpose of the tax. [1996 No. 30.] (2) Without prejudice to the provisions of section 32 of this Act, a taxable person who fails or refuses to register with the Board within the time specified in subsection (1) of this section shall be liable to pay as penalty an amount of- (a) N10, 000 for the first month in which the failure occurs; and (b) N5, 000 for each subsequent month in which the failure continues. [1996 No. 30.] 9. Registration by Government Ministries, etc., as agents of the Board (1) Every Government Ministry, statutory body and other agency of Government shall register as agents of the Board for the purpose of collection of tax under this Act [1996 No. 31.] (2) Every contractor transacting business with a Government Ministry, statutory body and other agency of the Federal, State or local government shall produce evidence of registration with the Board as a condition for obtaining a contract. [1996 No. 31.] 10. Registration by non-resident companies (1) For the purpose of this Act, a non-resident company that carries on business in Nigeria shall register for the tax with the Board, using the address of the person with whom it has a subsisting contract, as its address for purposes of correspondence relating to the tax. LI996 No. 31.] (2) A non-resident company shall include the tax in its invoice and the person to whom the goods or services are supplied in Nigeria shall remit the tax in the currency of the transaction. [1996 No. 31.] 11. Records and accounts A person who is registered under section 8 of this Act (in this Act referred to as “a registered person”) shall keep such records and books of all transactions, operations, im- ports and other activities relating to taxable goods and services as are sufficient to deter- mine the correct amount of tax due under this Act. PART III Returns, remittances, recovery and refund of tax 12. Payment of tax by taxable person (1) A taxable person shall pay to the supplier the tax on taxable goods and services purchased by or supplied to the person. [2007 No. 53, s. 4.] (2) The tax paid by a taxable person under subsection (1) of this section shall be known as input tax. 13. Remission of tax collected by Government Ministries, etc. (1) Every Ministry, statutory body or other agency of Government shall, at the time of making payment to a contractor, remit the tax charged on the contract to the nearest local Value Added Tax office. [1996 No. 31.] (2) The Service may, by notice, determine and direct the companies operating in the oil and gas sector which shall deduct V A T at source and remit same to the Service. [2007 No. 53, s. 5 (a).] (3) The remission shall be accompanied with a schedule showing the name and ad- dress of the contractor, invoice number, gross amount of invoice, amount of tax and month of return. [1996 No. 31. Subsection (3), previously subsection (2), renumbered by 2007 No. 53, s. 5 (b).] 13A. Tax invoice (1) A taxable person who makes a taxable supply shall, in respect of that supply, furnish the purchaser with a tax invoice containing, inter alia, the following- (a) tax payers identification number; (b) name and address; (c) VAT registration number; (d) the date of supply; (e) name of purchaser or client; (f) gross amount of transaction; and (g) tax charged and rate supplied. (2) A tax invoice shall be issued on supply whether or not payment is made at the time of supply. [2007 No. 53, s. 6.] 14. Collection of tax by taxable person (1) A taxable person shall on supplying taxable goods or services to his accredited distributor, agent, client or consumer, as the case may be, collect the tax on those goods or services at the rate specified in section 2 of this Act (2) The tax collected by a taxable person under subsection (1) of this section shall be known as output tax. 15. Taxable person to render returns (1) A taxable person shall render to the Board, on or before the 21 st day of the month following that in which the purchase or supply was made, a return of all taxable goods and services purchased or supplied by him during the preceding month in such manner as the Board may, from time to time, determine. [1996 No. 31, 2007 No. 53, s. 7 (a).] (2) A person who imports taxable goods into Nigeria shall render to the Board re- turns on all the taxable goods imported by him into Nigeria. (3) In this regard, any payment made to duly authorised Government agents shall be deemed to have been made to the Federal Inland Revenue Service. [2007 No. 53, s. 7 (b).] 16. Remission of tax (1) A taxable person shall, on rendering a return under subsection (1) of section 15 of this Act- (a) if the output tax exceeds the input tax, remit the excess to the Board; or (b) if the input tax exceeds the output tax, be entitled to a refund of the excess tax from the Board on production of such documents as the Board may, from time to time, require. (2) An importer of taxable goods shall, before clearing those goods, pay to the Board the tax on those goods. (3) (Deleted by 2007 No. 53, s. 8.) 17. Allowable input tax, etc. (1) For purposes of section 13 (1) of this Act, the input tax to be allowed as a deduction from output tax shall be limited to the tax on goods purchased or imported directly for resale and goods which form the stock-in-trade used for the direct production of any new product on which the output tax is charged. (1998 No. 18.] (2) Input tax- (a) on any overhead, service, and general administration of any business which otherwise can be expended through the income statement (profit and loss ac- counts); and [1998 No. 18.] (b) on any capital item and asset which is to be capitalised along with cost of the capital item and asset, shall not be allowed as a deduction from output tax. 18. Effect of failure to render returns Where a taxable person fails to render returns or renders an incomplete or inaccurate returns, the Board shall assess, to the best of its judgment, the amount of tax due on the taxable goods and services purchased or supplied by the taxable person. 19. Effect of non-remittance of tax (1) If a taxable person does not remit the tax within the time specified in section 15 of this Act, a sum equal to five per cent per annum (plus interest at the commercial rate) of the amount of tax remittable shall be added to the tax and the provisions of this Act relating to collection and recovery of unremitted tax, penalty and interest shall apply. (2) The Board should notify the taxable person or his agent of the tax due together with the penalty and interest and if payment is not made within thirty days of such notification, the Board may proceed to enforce payment as provided in section 15 of this Act. [2007 No. 53, s. 9.] 20. Recovery of tax (1) Any tax, penalty or interest which remains unpaid after the period specified for payment may be recovered by the Board through proceedings in the Value Added Tax Tribunal. [1996 No. 32.] (2) A taxable person who is aggrieved by an assessment made on the person may file an objection to the Federal Inland Revenue Service. [1996 No. 32, 2007 No. 53, s. 10 (I).] (3) An appeal before the Federal lnland Revenue Service shall be determined within 30 days. [1996 No. 32, 2007 No. 53, s. 10 (1).] (4) Appeal from the decisions of the Federal Inland Revenue Service shall be made to the Tax Appeal Tribunal. [2007 No. 53, s. 10(2).] (5) An appeal from the Tax Appeal Tribunal shall be made to the Federal High Court. [2007 No. 53, s. 10(2).] PART IV Value Added Tax Technical Committee 21. Establishment and composition of the Value Added Tax Technical Committee There is hereby established a committee to be known as the Value Added Tax Technical Committee (in this Act referred to as “the Technical Committee”) which shall comprise– (a) a chairman who shall be the chairman of the Federal Board of Inland Revenue; (b) all directors in the Federal Inland Revenue Service; (c) the legal adviser to the Federal Inland Revenue Service; [1996 No. 31.] (d) a director in the Nigerian Customs Service; and (e) three representatives of the State Governments who shall be members of the Joint Tax Board. 22. Functions The functions of the Technical Committee shall be to- (a) consider all the tax matters that require professional and technical expertise and make recommendations to the Board; (b) advise the Board on the duties specified in section 7 of this Act; and (c) attend to such other matters as the Board may, from time to time, refer to it. 23. Proceedings Subject to such directions as the Board may, from time to time, give, the Technical Committee shall determine its quorum and otherwise regulate its own procedure. 24. Staff The Federal Inland Revenue Service may post to the Technical Committee such staff as the Technical Committee may require for the discharge of its functions. PART V Offences and penalties 25. Furnishing of false document, etc. A person who- (a) produces, furnishes or sends for the purpose of this Act or otherwise makes use for that purpose of a document which is false in any material particular; or [1996 No. 30.) (b) in furnishing an information to the Board, makes a statement which is false in any material particular, is guilty of an offence and liable on conviction to a fine of twice the amount under- declared. [1996 No. 30.) 26. Evasion of tax A person who- (a) participates in; or [1996 No. 30.) (b) takes steps with a view to make evasion of the tax by him or any other person, is guilty of an offence and liable on conviction to a fine of N30,000 or two times the amount of the tax being evaded, whichever is greater, or to impris- onment for a term not exceeding three years. [1996 No. 30.) 27. Failure to make attribution A person required to make an attribution, who- (a) fails to do so; or [1996 No. 30.] (b) having done so, fails to notify the Board, is liable to pay a penalty of N5,000. [1996 No. 30.] 28. Failure to notify change of address A person who fails to notify the Board of any change of address within one month of such change, is liable to pay a penalty of N 5,000. 29. Failure to issue tax invoice A person who fails to issue a tax invoice for goods sold or services rendered, is guilty of an offence and liable on conviction to a fine of 50% of the cost of the goods or services for which the invoice was not issued. 30. Resisting, etc., an authorised officer A person who- (a) resists, hinders or obstructs or attempts to resist or hinder an authorised officer acting under section 39 of this Act; or (b) fails to comply fully with any requirement made under section 39 of this Act; or (c) makes any statement in response to a requirement made under section 5 of this Act which is false or incomplete; or [1996 No. 30.] (d) procures or attempts to procure by any means any other person to act as afore- said, is guilty of an offence and liable on conviction to a fine of N I 0,000 or imprisonment for a term of six months or to both such tine and imprisonment. 31. Issuing of tax invoice by an unauthorised person A person who, other than- (a) a person registered under this Act; or (b) a person authorised to do so under this Act, issues an invoice purporting to be attributable to tax, is guilty of an offence and is liable on conviction to a tine of N l0,000 or imprisonment for a term of six months. 32. Failure to register A taxable person who fails to register under this Act, is guilty of an offence and liable on conviction to a fine of N5,000 and, if after one month, the person is not registered, the premises where the business is carried on shall be liable to be sealed up. [1996 No. 30.] 33. Failure to keep proper records and accounts A taxable person who fails to keep records and accounts of his business transactions to allow for the correct ascertainment of tax and filing of returns is liable to pay a penalty of N 2,000 for every month in which the failure continues. 34. Failure to collect tax A taxable person, who fails to collect tax under this Act, is liable to pay as penalty 150% of the amount not collected, plus 5% interest above the Central Bank of Nigeria rediscount rate. 35. Failure to submit returns A taxable person who fails to submit returns to the Board, is liable to a fine of N 5, 000 for every month in which the failure continues. 36. Aiding and abetting commission of offence, etc. (1) An officer of the Board or any other person who aids or abets the commission of any of the offences under this Act, is guilty of an offence and is liable on conviction to a fine of N50,000 or to imprisonment for a term of five years. (2) Where a person’s conduct during any specified period has involved the commission or omission by him of anyone or more of the foregoing offences under this Act, then whether or not the particulars of the offences are known, he shall, by virtue of this section, be guilty of an offence and liable to pay a fine of N 10,000 or four times the amount of any tax that was, or was intended to be evaded by his conduct, whichever is greater, or to imprisonment for a term not exceeding six months or to both such fine and imprisonment. 37. Offence by body corporate, etc. Where an offence under this Act is committed by a body corporate or firm or other association of individuals- (a) every director, manager, secretary or other similar officer of the body corpo- rate; or (b) every partner or officer of the firm; or (c) every person concerned in the management of the affairs of the association; or (d) every person who was purporting to act in any capacity as aforesaid, is severally guilty of that offence and liable to be proceeded against and punished for the offence in like manner as if he had himself committed the offence, unless he proves that the act or omission constituting the offence took place without his knowledge, consent or connivance. PART VI Miscellaneous 38. Powers of Minister to vary Schedules The Minister may by order published in the Gazelle- (a) amend the rate of tax chargeable; and [First Schedule.] (b) amend, vary or modify the list set out in the First Schedule to this Act. [1996 No. 31.] 39. Power of inspection (1) An authorised officer may at any time enter without warrant any premises upon which he has reasonable grounds to believe that a person is carrying on business in order to ascertain whether this Act is being complied with (whether on the part of the occupier of the premises or any other person), and on entry he may carry out such inspections and make such requirements as may be specified by the Board. (2) Where an authorised officer enters any premises in exercise of the power conferred on him by subsection (1) of this section, he may take with him such persons as he considers necessary for carrying out his functions under this Act. 40. Distribution of revenue Notwithstanding any formula that may be prescribed by any other law, the revenue accruing by virtue of the operation of this Act shall be distributed as follows- (a) 15% to the Federal Government; (b) 50% to the State Governments and the Federal Capital Territory, Abuja; and (c) 35% to the Local Governments: Provided that the principle of derivation of not less than 20% shall be reflected in the distribution of the allocation amongst States and Local Governments as specified in paragraphs (b) and (c) of this section. [1999 No. 30, 2007 No. 53, s. 11.] 41. Appointment of agent for manufacturer or importer (1) The Board may, by notice in writing, appoint any person to be the agent of any manufacturer or importer and the person so appointed shall be the agent of the manufacturer or importer for the purposes of this Act. (2) An agent may be required to pay any tax which is or may become payable by the manufacturer or importer from any money which may be held by him for, or due by or to become due by him to the manufacturer or importer, as the case may be, and in default of such payment, the tax shall be recoverable from him. (3) For the purpose of this section, the Board may require a person to give information as to any money, fund or other assets which may be held by him for, or of any money due from him to a manufacturer or an importer. 42. Signification Anything required to be done by the Board under this Act may be signified under the hand of the chairman or any other senior officer assigned to do so by him. 43. Forms The Board may, from time to time, specify the forms, statements and notices to be used under this Act. 44. Regulations The Board may, with the approval of the Minister, make regulations for giving effect to the provisions of this Act. 45. Repeal Subject to section 6 of the Interpretation Act, the Sales Tax Act is hereby repealed. [Cap. 123.] 46. Interpretation In this Act, unless the context otherwise requires- “agency of Government” includes a Ministry, department, statutory body, public authority and an institution of the Federal, State and Local Government; [1996 No. 31,1998 No. 18.] “authorised officer” means an officer who has been authorised by the Board to per- form any function under or in pursuance of this Act; “Board” means the Federal Board of Inland Revenue; “building” means any house, including any garage, dwelling apartment, hospital and institutional building, factory, warehouse, theatre, cinema, store, mill building and similarly roofed structure affording protection and shelter, radio and television masts, transmission line, tower, vehicle and other similar structure but excludes mobile homes, caravans and trailers; “business” includes any trade, commerce or manufacture or any concern in the nature of trade, commerce or manufacture; “chairman” means the chairman of the Federal Board of lnland Revenue; “company” means a company as defined under the Companies and Allied Matters Act and a corporate body that may be formed under any other written law and includes any association, whether incorporated in or outside Nigeria; [Cap. C20.] “entertainment” includes any exhibition and performance in which admission of people is subject to payment by such persons but does not include the following, that is- (a) play on stage and performance which are carried out by educational institutions, approved by the Minister for the time being responsible for education as part of learning; (b) sport, game or other cultural performance conducted under the superintendence of the Ministry charged with the responsibility for culture and social welfare; (c) entertainment of a charitable, educational, medical, scientific or cultural nature as may be approved in writing by the Board prior to the date of the entertainment for the benefit of the public; and (d) entertainment organised by a non-profit making, charitable, educational, medical, scientific or cultural society registered under the law where the entertainment is in furtherance of the objectives of the society as may be approved in writing by the Board to the date of the entertainment; “exported service” means service performed by a Nigerian resident or a Nigerian company to a person outside Nigeria; [2007 No. 53, s. 12.] “import” means bringing in or carrying to be brought in goods and services from an- other country or from an export processing zone; “imported service” means service rendered in Nigeria by a non-resident person to a person inside Nigeria; [2007 No. 53, s. 12.] “importer” means any person who imports taxable goods; “input tax” has the meaning assigned to it in section 12 of this Act; “invoice” means any document issued as an evidence of demand for payment; “manufacturer” means any person who engages in the manufacture of goods and includes a person who has manufactured for him or on his behalf by others, goods made to his specification or design; “manufacturing” means the process by which a commodity is finally produced, including assembling, bottling, repacking, mixing, blending, grinding, cutting, bending, twisting and joining or any other similar activity; “Minister” means the Minister responsible for matters relating to Finance; “motel” means premises on which accommodation, flats, service apartments, beach cottages, holiday cottages, game lodges are provided but excludes the following, that is- (a) premises run by a charitable or religious organisation registered under the relevant law for charitable or religious purposes; (b) premises operated by a medical institution approved by the Minister for the time being responsible for health for the use of the staff of that institution; (c) premises whose supply is under a lease or licence of not less than one month, unless by prior arrangement, the occupier may without penalty, terminate that lease or licence on less than one month’s notice; “output tax” has the meaning assigned to it in section 11 of this Act; “owner” means in respect of any goods, aircraft, vessel, vehicle, plant or any other goods, a person, other than an officer acting officially, who holds out himself to be the owner, manufacturer, agent or the person in possession of or beneficially interested in, or having control of or power of disposition over the goods, aircraft, vessel, vehicle, plant or other goods; “registered person” means any person registered under section 8 of the Act; “restaurant” means any establishment carrying out the business of restaurant ser- vices, and includes cafeterias, fast-food outlets, snacks bars, food stuffs at exhibitions or sports arenas and similar establishments but excludes- (a) an establishment operated for charitable or religious purposes; (b) an establishment run by an educational or training institution approved by the Minister for the use of the staff and students of those institutions; and (c) an establishment run by a medical institution approved by the Minister for the time being responsible for health for the use of the staff and students of the institution; “restaurant service” means the supply of foods or beverages prepared for immediate consumption, whether or not such consumption is on the premises of the restaurant and including outside catering; “supplies” means any transaction, whether it is the sale of goods or the performances of a service for a consideration, that is, for money or money’s worth; “supply of goods” means any transaction where the whole property in the goods is transferred or where the agreement expressly contemplates that this will happen and in particular includes the sale and delivery of taxable goods or services used outside the business, the letting out of taxable goods on hire or leasing, and any disposal of taxable goods; “supply of services” means any service provided for a consideration; “tax” means the Value Added Tax imposed and charged under section 1 of this Act; “tax period” means one calendar month commencing from the beginning of the month to the end of that month; “taxable goods and services” means the goods and services not listed in the First Schedule to this Act; [1996 No. 31.] “taxable person” includes an individual or body of individuals, family, corporations sole, trustee or executor or a person who carries out in a place an economic activity, a per- son exploiting tangible or intangible property for the purpose of obtaining income therefrom by way of trade or business or a person or agency of Government acting in that capacity; [1996 No. 30, 1996 No. 31, 2007 No. 53, s. 12.] “transaction at arm’s length” means a transaction on normal open market commercial terms; “vehicle” includes for the purpose of this Act every description of conveyance for the transportation by land of human beings or goods; “vessel” means a mode of transportation or conveyance by water of human beings or goods; “wholesaler” means a person who obtains his stock predominantly from the manufacturers and sells in bulk to the retailers. 47. Short title This Act may be cited as the Value Added Tax Act. SCHEDULES FIRST SCHEDULE Goods and services exempt [Sections 2 and 3.] [1996 No.31, 1998 No. 18, 2007 No. 53,s. 13.] PART I Goods exempt 1. All medical and pharmaceutical products. 2. Basic food items. 3. Books and educational materials. [1998 No. 18.] 4. Baby products. 5. Fertilizer, locally produced agricultural and veterinary medicine, farming machinery and farming transportation equipment. 6. All exports. [1996 No. 31.] 7. Plant, machinery and goods imported for use in the export processing zone or free trade zone: Provided that 100 percent production of such company is for export otherwise tax shall accrue proportionately on the profits of the company. [2007 No. 53, s. 13 (a).] 8. Plant, machinery and equipment purchased for utilisation of gas in down-stream petroleum operations. 9. Tractors, ploughs and agricultural equipment and implements purchased for agricultural purposes. PART II Services exempt 1. Medical services. 2. Services rendered by Community Banks, People’s Bank and Mortgage Institutions. 3. Plays and performances conducted by educational institutions as part of learning. 4. All exported services. [1996 No.31.] PART III Zero-rated goods and services [2007 No. 53, s. 13 (b).] 1. Non-oil exports. 2. Goods and services purchased by diplomats. 3. Goods purchased for use in humanitarian donor funded projects. “humanitarian donor funded projects” includes projects undertaken by Non- Governmental Organisations and religious and social clubs or societies recognised by law whose activity is not for profit and in the public interest. SECOND SCHEDULE Establishment of the Value Added Tax Tribunal [Section 20 (2).] 1. The Minister may by notice in the Federal Gazette, establish a Value Added Tax Tribunal in each Zone of the Federal Inland Revenue Service. [1999 No. 30.] 2. Each of the Zonal V A T Tribunals shall consist of not more than eight persons, none of whom shall be a serving public officer and one of whom shall be designated as chairman by the Minister. 3. The chairman of each of the Zonal V AT Tribunals- (a) shall be a legal practitioner of not less than fifteen years’ experience; (b) shall preside over the proceedings of the Tribunal. 4. Members of each of the Zonal V AT Tribunals- (a) shall be appointed by notice in the Federal Gazette by the Ministry from among persons appearing to him to have wide and adequate practical experience, professional knowledge, skills and integrity in the profession of law, accountancy or taxation in Nigeria, as well as persons that have shown capacity in the management of trade, business and retired senior public servant in tax administration; (b) shall hold office for a period of three years from the date of appointment and may resign at any time by a notice in writing addressed to the Minister; (c) shall cease to be a member upon the Minister determining that his office be vacated upon notice of such determination. 5. Where the Minister is satisfied that a member- (a) has been absent for two consecutive meetings without the written permission of the chairman of the Board; or (b) is incapacitated by illness; or (c) has failed to make any declaration and give notice of his direct or indirect financial interest in a case when any appeal by such case is pending before the Tribunal; or (d) has been convicted of any felony or of any offence under any enactment imposing tax on income or profit, the Minister shall make a determination that his office as a member is vacant. 6. Where for some reason there is insufficient number of members to hear an appeal, the Minister may make an ad hoc appointment in writing for the purpose of hearing such appeal. 7. The Minister shall designate a serving public officer to be secretary to a Zonal V AT Tribunal and the official address of the secretary shall be published in the Federal Gazette. 8. The members of the V A T Tribunal shall remain in office until new ones are sworn in. 9.Any taxable person who being a person aggrieved by an assessment or demand notice made upon him, may appeal against the assessment and notice to the Zonal V A T Tribunal where the taxable person is resident giving notice in writing through the Secretary to the Zonal V A T Tribunal within fifteen days after the date of service upon such taxable person of the assessment or demand notice and the appeal shall be heard by the Tribunal. 10. The Board, if aggrieved by the non-compliance of a taxable person to any provision of this Act, may appeal to the Zonal Tribunal where the taxable person is resident giving notice in writing through the Secretary to the Zonal V A T Tribunal. 11. Where a notice of appeal is not given within the period specified, the assessment or demand notices shall become final and conclusive and the Board may recover tax, interest and penalty, which remain unpaid from any taxable person through the proceeding at the Zonal Tribunal. 12. An award or judgment of the V A T Tribunal shall be enforced as if it were a judgment of the Federal High Court on registration of a copy of the award or judgment in the Registry of the Federal High Court by the party seeking to enforce the award or judgment. [1998 No. 18.] 13. Notice of appeal against assessment shall contain- (a) the name and address of the taxable person; (b) the total amount of goods and services chargeable to tax in respect of each month; (c) any input tax; (d) net amount of tax payable; (e) the copy of assessment notice; (f) the precise grounds of appeal against the assessment; and (g) an address for service of any notice, process or other document to be given to the appellant and the Secretary to the Zonal Tribunal. [1998 No. 18.] 14. The Board or a taxable person may discontinue an appeal at any time before the hearing of the appeal by giving notice in writing through the Secretary to the Zonal Tribunal. 15. The Zonal Tribunal shall meet as often as may be necessary to hear an appeal in any town and place in which the office of the Tribunal is situated. 16. At least five members may hear and determine an appeal. 17.The secretary to the Zonal Tribunal shall give seven days’ notice to the parties to an ap- peal of the date and place fixed for the hearing of the appeal. 18. All notices and documents, other than the decisions of the Tribunal, may be signed under the hand of the Secretary. All appeals before the Tribunal shall be held in camera. Every tax- able person so appealing shall be entitled to be represented at the hearing of the appeal by a legal practitioner, a qualified chartered accountant, or tax consultant. 19. The onus of proving the basis of grievance against an assessment or non-compliance with the provisions of the Law shall be on the appellant. 20. The Zonal Tribunal may upon hearing the appeal, confirm, reduce, increase or amend the assessment or make such orders thereon as it deems fit. 21. The Minister shall make rules regulating the practice and procedure of the V AT Tribunal and, until such rules are made, the practice and procedure of the Federal High Court shall apply with such modifications (whether by way of addition, alteration of omission) as the circumstances may require. [1998 No. 18.] 22. Any case or proceeding relating to a matter for which the V AT Tribunal has jurisdiction pending before the Federal High Court on the commencement of this paragraph shall be continued and completed as if this Act had not been made. 23. (1) Following the decision of the VAT Tribunal, notice of the amount of the tax charge- able under the assessment as determined by the V A T Tribunal shall be served by the Board on the company or person in whose name the tax is chargeable. (2) Notwithstanding that an appeal is pending, tax shall be paid in accordance with the decision of the V AT Tribunal within one month of notification of the amount of the tax pay- able in pursuance of subparagraph (1) of this paragraph. 24. (1) Any party aggrieved by the decision of the V A T Tribunal may appeal against the decision on a point of law to the Court of Appeal on giving notice in writing to the Secretary to the V A T Tribunal within thirty days after the date on which the decision was given setting out the grounds on which the decision is being challenged. (2) On receipt of a notice of appeal under subparagraph (1) of this paragraph, the secretary to the V AT Tribunal shall compile the record of proceedings and judgment before the V A T Tribunal and shall cause them to be transmitted to the Chief Registrar of the Court of Appeal together with all the exhibits tendered at the hearing before the V A T Tribunal within thirty days after the date on which the decision was made. 25. The President of the Court of Appeal may make rules providing for the procedure in respect of appeals made under this Act and until such rules are made, the Court of Appeal Rules relating to the hearing of appeals shall apply to the hearing and determination of an appeal under this Act. [1998 No. 18.] SUBSIDIARY LEGISLATION list of Subsidiary Legislation 1. Value Added Tax Tribunals Rules, 2003. VALUE ADDED TAX TRIBUNALS RULES, 2003 ARRANGEMENT OF RULES ORDER 1 Citation, Application, etc. RULE 1. Interpretation. 2. Citation and commencement. 3. Application. ORDER 2 Form and Commencement of Action 1. Mode of beginning proceedings. 2. What shall accompany summons on notice. ORDER 3 interlocutory Applications A-Motions Generally 1. Time to apply. 2. Application by motion. 3. Affidavits. 4. Affidavit to be served with motion. 5. Hearing or motion. 6. Adjournment. 7. Motion to be on notice. B-Notice of Motion 8. Notice of motion. RULE 9. Service of notice of motion. 10. Service on solicitor. 11. Order for service. 12. Service with summons on notice. C-Evidence in Interlocutory Proceedings 13. Oral evidence. 14. Evidence in addition to or in lieu of affidavits. 15. Notice to parties and interested parties. 16. Affidavit not filed with motion paper. ORDER 4 Affidavits 1. Evidence on motion. 2. Title of affidavits. 3. Specific time for filing affidavits. 4. Affidavits to be used in chambers. 5. Oaths Act, L.F.N. 2004 Cap. 01. 6. Exhibits. ORDER 5 Place of Instituting and Trial of Action 1. Place of trial of action. 2. Hearing could be fixed in other towns that have office of Federal Inland Revenue Service. 3. Fixture of hearing in another town subject to objection from parties. ORDER 6 Parties A-General 1. Persons claiming jointly, severally or in the alternative may be applicants. 2. Persons could be joined jointly, severally or in the alternative as respondents. 3. Non-joinder. 4. Notice to persons authorised to be joined as applicants or respondents. 5. Misjoinder of parties. 6. Application to add or strike out party. 7. Act may be done by legal practitioner or agent. B-Alteration of Parties 8. Court may make order enabling suit to proceed where there is change of interest. 9. Death of one of several respondents or of a sole or surviving respondent. C-Change of Counsel of Parties 10. Party may change legal representatives. ORDER 7 Service of Process A-Service within Jurisdiction RULE 1. 2. 3. What happens when an application for issue of summons is received? Modes of service or process. Substituted service. B-Service out of Jurisdiction 4. Service of summons out of jurisdiction. 5. Application for leave to be supported by affidavit. 6. Interpretation. C-General Provisions RULE 7. 8. 9. 10. Where violence or threat prevents service of process. Affidavit of service. Expenses of service. Non-service days. ORDER 8 Appearance 1. Mode of entry of appearance. 2. Respondent’s address for service. 3. Memorandum contains no address or fictitious address. ORDER 9 Default of Appearance 1. Case may be struck out for non-appearance of the applicant. 2. Applicant to show cause why case should be re-listed. 3. Result of default of appearance by the respondent. 4. Judgment by default may be set aside. ORDER 10 Computation of Time 1. No extension of time by the consent of parties. 2. Tribunal may extend time. 3. When to apply for extension of time. ORDER II Withdrawal and Discontinuance 1. Withdrawal of summons or motion. RULE . 2. Withdrawal of appearance. 3. Discontinuance of action without leave. ORDER 12 Admissions 1. Admission of case of the other party. 2. Settlement of documentary evidence. 3. Judgment on admission of facts. ORDER 13 Settlement and Trial of issues A-Settlement of Issues 1. Settlement of issues at or during the hearing. 2. Court may give direction on settlement of issues. 3. When the issues are to be settled. 4. Notice to be given by Tribunal. B-Trial of Question and Issues 5. Directions as to pre-hearing review. 6. What happens at the pre-hearing review? 7. Time of trial of questions or issues. 8. Dismissal of action after decision of preliminary issue. 9. Determination of question or issue subject to agreement by the parties. ORDER 14 Proceeding relating to Evidence 1. Power to hear evidence on oath or affirmation. 2. Witness to be examined orally. 3. Evidence by affidavit. 4. Office copies of documents admissible in evidence. 5. Rules of evidence applicable where a witness gives oral evidence. 6. Onus of proof on the applicant. 7. Tribunal could order attendance to testify or produce document. ORDER 15 Judgment and Orders 1. Delivery of judgment in open court. 2. Notice when judgment is reserved. 3. When judgment shall be issued. 4. Minutes of judgment and its effect. 5. Time within which judgment shall be delivered. 6. When formal order can be drawn up. ORDER 16 Appeals RULE 1. Any aggrieved party has right of appeal. 2. Notice of appeal. 3. Secretary to compile records of proceedings. 4. Appeal against an assessment or demand notice. 5. Board of Inland Revenue may revise assessment. 6. Discontinuance of appeal by Tribunal. 7. Appeal to be motion. 8. Evidence. 9. Stay of execution pending appeal. 10. Court may grant or refuse order for stay. ORDER 17 Costs RULE 1. Costs at the discretion of Tribunal. V ALUE ADDED TAX TRIBUNALS RULES, 2003 [S.1. 14 of 2003.] [ ] [Commencement.] ORDER I Citation, Application, etc. 1 Interpretation In these Rules, unless the context otherwise requires- “Act” means the Value Added Tax Act; “Accountant” means a qualified Chartered Accountant; “applicant” means a person who brings a complaint to the Tribunal; “Board” means the Federal Board of Inland Revenue; “Chairman” in relation to a meeting of members of the Tribunal, means a person appointed to be the Chairman in a zone in accordance with section 3 of Schedule 2 to the Act; “Issuing Office” in relation to any appeal against an assessment or demand notice means the Federal Inland Revenue Local V AT Office from which the notice of assessment or demand notice was issued; “legal practitioner” means any barrister and solicitor of the Supreme Court of Nigeria and includes any law officer to whom the Law Officers Act applies; “member” means a person appointed under section 4, Schedule 2 to the Value Added Tax Act; “pre-hearing review” means a review of the application that may be held at a time set before the hearing of the substantive application; “reply” means a reply filed by the Respondent under Order 8 rule 2; “respondent” means a person who is responding to the complaint of the applicant; “Secretary” means the Secretary to the Zonal Value Added Tax Tribunal designated under section 7, Schedule 2 to the Value Added Tax Act; “tax consultant” means a chartered tax practitioner who is a member of the Chartered Institute of Taxation of Nigeria; and “Tribunal” means the Value Added Tax Tribunal. 2. Citation and commencement These Rules may be cited as the Value Added Tax Tribunal Rules, 2003 and shall come into force on the day section 21 of the Act is brought into force. 3. Application These Rules shall apply to all matters before the Tribunal. ORDER 2 Form and Commencement of Action 1. Mode of beginning proceedings Subject to the provisions of any enactment, proceedings under these Rules shall be commenced by summons on notice. 2. What shall accompany summons on notice Every application for a summons on notice shall be accompanied by a statement of claim which shall state- (a) the names and addresses of the applicant and respondent; (b) the subject matter of the claim and the reliefs sought; (c) the facts upon which the applicant relies in support of his application; and (d) a list of all documents annexed which the applicant intends to rely on. ORDER 3 Interlocutory Applications A-Motions Generally 1. Time to apply Subject to these Rules, interlocutory applications may be made at any stage of an action. 2. Application by motion Where by these Rules an application is authorised to be made to the Tribunal, such application may be made by motion. 3. Affidavits Every motion shall be supported by an affidavit setting out the grounds on which the party moving intends to rely and no affidavit shall be used at the hearing unless it is duly filed. 4. Affidavit to be served with motion Where service of a motion is required by these Rules or directed by the Tribunal, the motion shall be served together with all affidavits on which the party moving intends to rely. 5. Hearing of motion A motion may be heard at any time while the Tribunal is sitting. 6. Adjournment Hearing of any motion may from time to time be adjourned upon such terms as the Tribunal may deem fit. 7. Motion to be on notice No motion shall be made without previous notice to the parties affected. B-Notice of Motion 8. Notice of motion There shall be two clear days between the service of a motion and the day named in the notice for the hearing of the motion unless the Tribunal gives special leave to the contrary. 9. Service of notice of motion Notice of motion shall generally be served by officers of the Tribunal but may with the leave of the Tribunal be served by any other person. 10. Service on solicitor Where a party is represented by a solicitor, service of notice of motion on the solicitor shall be deemed to be good service on the party involved. 11. Order for service If at the hearing of any motion, the Tribunal is of the opinion that any person to whom notice has not been given ought to have or have had such notice, the Tribunal may adjourn the hearing in order that notice may be given upon such terms as the Tribunal may deem fit. 12. Service with summons on notice The applicant may, by leave of the Tribunal, cause any notice of motion to be served upon the respondent with the summons on notice. C-Evidence in Interlocutory Proceedings 13. Oral evidence Oral evidence shall not be heard in support of any motion except by leave of the Tribunal. 14. Evidence in addition to or in lieu of affidavits The Tribunal may, in addition to or in lieu of affidavits if it thinks it expedient, examine any witness viva voce, or receive documents in evidence, and may summon any person to attend to produce documents before it or to be examined or cross-examined before it in like manner as at the hearing of a suit. 15. Notice to parties and interested parties Such notice as the Tribunal in each case considers reasonable shall be given to the persons summoned and to such persons (parties to the cause or matter or otherwise interested) as the Tribunal considers are entitled to inspect the documents to be produced, or to examine the person summoned or to be present at his examination, as the case may be. 16. Affidavit not filed with motion paper Upon the hearing of any motion, the Tribunal may, on such terms as to costs and adjournment as it may deem fit, allow any additional affidavit to be used, after the affidavit has been duly filed and served on the opposite side. ORDER 4 Affidavits 1. Evidence on motion Upon any motion or summons on notice being filed, evidence may be given by an affidavit, but the Tribunal or the Chairman in chambers may, on the application of either party, order the attendance for cross-examination of the person making the affidavit and where after such an order has been made, the person in question does not attend, his affidavit shall not be used as evidence unless by special leave of the Tribunal or Chairman of the Tribunal in chambers. 2. Title of affidavits Every affidavit shall be titled in the cause or matter in which it is sworn, but in every case in which there is more than one applicant or respondent, it shall be sufficient to state the full name of the first applicant and first respondent respectively, and indicate that there are other applicants or respondents. 3. Specific time for filing affidavits Where a specific time is fixed for filing affidavits, no affidavit filed after that time shall be used unless by leave of the Tribunal or its Chairman in chambers. 4. Affidavits to be used in chambers All affidavits which have been previously made and read in the Tribunal following any proceeding in a cause or matter may be used before the Chairman of the Tribunal in chambers. 5. Oaths Act, L.F.N. 2004 Cap. O1 Where the Tribunal or its Chairman requires or orders any evidence to be given on oath or affirmation, provisions of the Oaths Act shall apply. 6. Exhibits Returns, assessments, demand notices, accounts, extracts from registers, particulars of creditors, debts and other documents referred to by affidavit, shall not be annexed to the affidavit or referred to in the affidavit as annexed but shall be referred to as exhibits. ORDER 5 Place of Instituting and Trial of Action l. Place of trial of action Subject to the provisions of Order 5, Rule 2, the Zonal Headquarters of the Tribunals as stated in the Gazette shall be used for the institution, hearing and trial of causes of action. 2. Hearing could be fixed in other towns that have office of Federal Inland Revenue Service If it appears to the Tribunal that it will be more convenient for such hearing to be fixed in some other town in which there is an office of the Federal Inland Revenue Ser- vice, it may give notice in writing to the applicant and respondent of its intention to fix the hearing in that other town. 3. Fixture of hearing in another town subject to objection from parties Subject to the receipt of an objection in writing from either the applicant or respondent within fourteen days of the giving of the notice, the Tribunal may fix the place of hearing in that other town and given notice of this to the applicant and respondent. ORDER 6 Parties A-General 1. Persons claiming jointly, severally or in the alternative may be applicants All persons may be joined in one action as applicants in whom any right to relief (in respect of or arising out of the same transaction or in a series of transactions) is alleged to exist whether jointly, severally or in the alternative, where, if such persons brought separate actions, any common question of law or fact would arise and judgment may be given for such one or more of the applicants that may be entitled to relief, for such relief as he or they may be entitled to without any amendment. 2. Persons could be joined jointly, severally or in the alternative as respondents All persons may be joined as respondents against whom the right to any relief is alleged to exist, whether jointly, severally, or in the alternative and judgment may be given against such one or more of the respondents as may be found to be liable according to their respective liabilities without any amendment. 3. Non-joinder If it appears to the Tribunal, at or before the hearing of a suit that all the persons who may be entitled to or who claim some share or interest in the subject matter of the suit, or who may be likely to be affected by the result have not been made parties, the Court may adjourn the hearing of the suit to a fixture day, to be fixed by the Court and direct that such persons shall be made either applicants or respondents in the suit. 4. Notice to persons authorised to be joined as applicants or respondents Where the Tribunal directs persons to be made applicants or respondents as in rule 3 of this Order, the Tribunal shall issue a notice to such persons which shall be served in the manner provided by these Rules for the service of a summons on notice or in such other manner as the Tribunal may direct; and on proof of the due service of such notice, the person so served, whether he appears or not, shall be bound by all proceedings in the cause but a person so served and failing to appear within the time limited by the notice for his appearance, may at any time before judgment in the suit, apply to the Tribunal for leave to appear and such leave may be given upon such terms (if any) as the Tribunal deems fit. 5. Misjoinder of parties The Tribunal may, at any stage of the proceeding and on such terms as appear to the Tribunal to be just, order that the name or names of any party or parties whether as appli- cants or respondents, improperly joined, be struck out. 6. Application to add or strike out party An application to add or strike out or substitute an applicant or respondent may be made to the Tribunal or the Chairman of the Tribunal in chambers at any time before trial by motion, summons on notice or in a summary manner at the trial of the action. 7. Act may be done by legal practitioner or agent Where by these Rules an act may be done by any party in an action, that act may be done either by the party in person, or by his legal practitioner, or by his agent (unless an agent is expressly barred under these Rules or any written law in force in any part of Nigeria). B-Alteration of Parties 8. Court may make order enabling suit to proceed where there is change of interest (1) Where after the institution of a suit a change or transmission of interest or liability occurs in relation to any party to the suit or any party to the suit dies or becomes incapable of carrying on the suit, or if the suit in any way becomes defective or incapable of being carried on, any person interested may obtain from the Tribunal an order necessary for curing the defect, or enabling or compelling proper parties to carry on the proceedings. (2) A person served with an order made pursuant to subrule (1) of this rule may, within such time as the Tribunal may by order direct apply to the Tribunal to discharge or vary the order. 9. Death of one of several respondents or of a sole or surviving respondent ( 1) I f there are two or more respondents, when one of them dies, the cause of action survives but does not survive against the surviving respondent or respondents alone. (2) In the case of the death of a sole respondent, or sole surviving respondent, where the action survives, the applicant may make an application to the Tribunal, specifying the name, description and place of abode of any person whom the applicant alleges to be the legal representative of the respondent and who he desires to be made the respondent in his absence. (3) The Tribunal shall thereupon enter the name of the legal representative in the suit in the place of the respondent and issue an order to him to appear on a day to be therein mentioned to defend the suit and the case shall thereupon proceed in the same manner as if the legal representative had originally been made a respondent and had been a party to the former proceedings in the suit. C-Change of Counsel of Parties 10. Party may change legal representatives (1) A party to any cause under these Rules who sues or defends by a counsel, may change the legal practitioner representing him without an order of the Tribunal for that purpose. (2) Unless and until notice of the change in counsel is fixed in the Tribunal and copies of the notice are served on every other party to the case and on the former legal practitioner who represented the party, the former legal representative shall be considered as the legal practitioner representing the party until the final conclusion of the case. (3) A copy of the notice endorsed with an affidavit stating that the notice has been duly filed in the registry shall also be filed. (4) The party giving the notice may perform the duties prescribed by this order in person or by his new legal representative. ORDER 7 Service of Process A-Service within Jurisdiction 1. What happens when an application for issue of summons is received? (1) On the receipt of an application for summons on notice under these Rules, the Secretary to the Tribunal shall endorse on the application the date of the receipt and enter the same in the register of Value Added Tax cases to be kept for that purpose. (2) Where the Secretary is satisfied that the application complies with the requirements of Order 2, he shall proceed to prepare a summons on notice to be signed by the Chairman and cause same to be served on the respondent or respondents. (3) If it appears to the Secretary that the application was not given within the time limit prescribed by section 9, Schedule 2 to the Value Added Tax Tribunals Act or does not specify the particulars required, the Secretary shall notify the applicant in writing on these. 2. Modes of service of process Any notice of summons, orders, other proceedings, documents or written communication shall be given, served or issued to or upon- (a) the Secretary to the Tribunal at the official address of the Tribunal; (b) the Board of Federal Inland Revenue Service through the officer in charge of the issuing office or of such other office of the Federal Inland Revenue Service as may have been notified to the Secretary to the Tribunal and the applicant by the Board with regard to a given case; (c) an applicant or respondent through registered post to its address for service or by personal service on the principal officer or representative of the applicant or respondent in Nigeria. 3. Substituted service Where it appears to the Tribunal that for any reason personal service cannot be ef- fected or that any party is evading service of the Tribunal’s processes, the Tribunal may on the application of one of the parties order for substituted service to be effected- (a) by advertisement in a newspaper circulating within the jurisdiction; or (b) by service of such notices, documents or written communication on the legal practitioner or his clerk where the party is represented by a legal practitioner; or (c) by delivery of the document to an adult person at the usual or last known place of residence or business of the party to be served; or (d) by delivery of the document to a person who is an agent of the party to be served. B-Service out of Jurisdiction 4. Service of summons out of jurisdiction Service of summons or notice of summons may be allowed by the Tribunal or its Chairman in chambers where any person outside the jurisdiction is a necessary or proper party to an action properly brought against a party within the jurisdiction. 5. Application for leave to be supported by affidavit Every application for leave to serve summons or notice of summons on the respon- dent out of the jurisdiction shall be supported by affidavit, showing that the applicant has a good cause of action, the place where the respondent could be found and the grounds upon which the application is made. 6. Interpretation In this Order “out of jurisdiction” means out of the states covered by each Zonal Tribunal. C-General Provisions 7. Where violence or threat prevents service of process Where a person charged with the service of any summons or document on any person is prevented from personally serving the summons or document due to threat or violence from the person or any other person acting in concert with him, it shall be sufficient to inform the persons to be served of the nature of the summons or document. 8. Affidavit of service In all cases where service of any summons or document is effected by an officer of the Tribunal so designated, an affidavit of service sworn to by the officer shall be filed in that case file as it is primafacie evidence of service. 9. Expenses of service The costs of and incidental to the execution of any process in a case before the Tribunal shall be paid by the applicant or respondent, whichever of them requires the execution, and the officer of the Tribunal designated to effect service shall not be bound to serve or execute any process, unless the fees and reasonable expenses that are necessary shall have been paid to the Tribunal and to him. 10. Non-service days Service shall not be made on a Saturday, Sunday or public holiday, unless the Tribunal directs otherwise by order which must be endorsed on the document to be served. ORDER 8 Appearance 1. Mode of entry of appearance (1) A respondent shall within 15 days after the service of the notice of summons and particulars of claim on him enter an appearance in the manner prescribed in subrule (2) of this rule. (2) A respondent shall enter an appearance by delivering to the Secretary of the Tribunal a memorandum of appearance, a statement of defence to the action and copies of the documentary evidence referred to. (3) All the documents shall be signed by the legal practitioner, qualified chartered accountant or tax consultant by whom the respondent appears or if the respondent appears in person, by the respondent. (4) On the receipt of the necessary documents, the Secretary to the Tribunal shall enter the appearance in the Cause Book, stamp the copies of the memorandum of appearance with the official stamp showing the date on which he received the documents and deliver one sealed copy to the applicant or to his legal practitioner, chartered accountant or tax consultant representing him at the hearing before the Tribunal. 2. Respondent’s address for service (1) A respondent appearing in person shall state in the memorandum of appearance an address for service which shall be within the jurisdiction. (2) Where a respondent appears by a legal practitioner, chartered accountant or tax consultant, he shall state in the memorandum of appearance his place of business and an address for service within the jurisdiction and where any legal practitioner, chartered accountant or tax consultant, he shall also insert the name and place of business of the principal as the case may be. 3. Memorandum contains no address or fictitious address (1) If the memorandum of appearance does not contain an address for service, it shall not be accepted. (2) If any address for service is found to be fictitious or misleading, the memorandum of appearance in which it is so stated may be set aside by the Tribunal or on the application of the applicant. ORDER 9 Default of Appearance 1. Case may be struck out for non-appearance of the applicant Where an applicant fails to appear in the Tribunal or is not represented on any of the dates when the case came up for hearing, the Tribunal may strike out the case. 2. Applicant to show cause why case should be re-Iisted Where such a case is stuck out by the Tribunal, for it to be relisted, the applicant or his representative has to come by way of motion on notice supported by affidavit showing cause why the case should be relisted. 3. Result of default of appearance by the respondent Where the respondent has been duly served with the notice of summons and hearing notice and he fails to enter appearance within the stipulated time of 15 days, the applicant may apply for the case to be set down for hearing and upon the hearing, the Tribunal may give a default judgment in favour of the applicant together with interest at the rate specified (if any) or if not so specified at the rate of six percent per annum to the date of judgment. 4. Judgment by default may be set aside Where judgment is entered by the default of the non-appearance of the respondent at the trial, the Tribunal may set aside or vary the judgment upon such terms as may seem just following an application made by the respondent within seven days after the trial or within such longer period as the Tribunal may allow subject to good cause. ORDER 10 Computation of Time 1. No extension of time by the consent of parties The parties to any case before this Tribunal shall not by consent enlarge or abridge any of the times fixed by the provisions of these Rules for taking any step, filing any document or giving any notice. 2. Tribunal may extend time The Tribunal may, on such terms as it thinks just, by order extend or abridge the period within which a party is required or authorised by the provisions of the Act or these Rules or by any judgment, order or direction of the Tribunal, to do any act in any proceedings. 3. When to apply for extension of time The Tribunal may extend any such period as is referred to in rule 2 above although the application for extension is not made until after the expiration of that period. ORDER 11 Withdrawal and Discontinuance 1 Withdrawal of summons or motion An applicant who has taken out a summons or filed a motion in a pending case may withdraw the summons or motion at any time before the hearing, by filing a notice to that effect or at the hearing with the leave of the Tribunal. 2. Withdrawal of appearance A respondent who has entered an appearance in a case may with the leave of the Tribunal withdraw the appearance at any time. 3. Discontinuance of action without leave (1) The applicant in an action may, without the leave of the Tribunal, discontinue the action or withdraw any particular claim made by him against any or all the respondents not later than 14 days after the service of defence on him by serving a notice to that effect on the respondents involved. (2) A respondent may, without the leave of the Tribunal, discontinue a counterclaim or withdraw any particular claim, defence or any part of it, not later than 14 days after service on him of a defence to the counterclaim by serving a notice to that effect on the applicant. ORDER 12 Admissions 1. Admission of case of the other party Any party may give notice by his pleadings or otherwise, in writing that he admits the truth of the whole or any part of the case of any other party. 2. Settlement of documentary evidence (1) After pleadings have been settled and issues joined, the parties or their counsel will settle before the Secretary to the Tribunal all documents they wish to use at the trial, and leave with him two copies of each set of documents. (2) No party will, without leave of the Tribunal, be allowed to use at the trial any document other than those already settled. 3. Judgment on admission of facts (1) Where admissions of facts are made by a party either by his pleadings or other- wise, any other party to the action may apply to the Tribunal for such judgment or order as upon those admissions he may be entitled to, without waiting for the determination of any other question between the parties, and the Tribunal may give such judgment or make such order on the application as it thinks just. (2) An application for an order under this rule may be made by motion or summons. ORDER 13 Settlement and Trial of Issues A-Settlement of Issues 1. Settlement of issues at or during the hearing The Tribunal may, at any time before or at the hearing, if it thinks fit, on the application of any of the parties or of its own motion, proceed to ascertain and determine what are the material questions in controversy between the parties and may reduce the questions into writing and settle them in the form of issues which when settled may state questions of law on admitted facts, or questions of disputed facts or a mixture of both. 2. Court may give direction on settlement of issues The Tribunal may, at any time if it thinks fit, give directions to the parties to prepare the issues and the issues so raised shall be settled by the Tribunal. 3. When the issues are to be settled The issues may be settled without any previous notice at any stage of the proceedings at which all the parties are present or at the hearing. 4. Notice to be given by Tribunal Where the Tribunal gives a direction for settlement of issues on its own motion, notice shall be given to the parties to attend the settlement of the issues. B-Trial of Question and Issues 5. Directions as to pre-hearing review Where the Tribunal directs that it is appropriate to hold a pre-hearing review, the Secretary to the Tribunal shall give the parties 14 days’ notice of the time and place of the pre-hearing review. 6. What happens at the pre-hearing review? The Tribunal shall at the pre-hearing review- (a) give directions necessary or desirable for securing the just, expeditious and economic conduct of the application; and (b) endeavour to ensure that the parties make all admissions and agreements as they ought reasonably to have made in relation to the proceedings. 7. Time of trial of questions or issues (1) The Tribunal may direct or order any question of fact or of law or partly of fact and of law which appears to be in issue in relation to the application to be tried or deter- mined at a preliminary hearing. (2) An order under this rule may be made on application by a party or by the Tribunal on its own motion. (3) Applications by any party for the order shall be by motion on notice stating the question or issue sought to be tried. 8. Dismissal of action after decision of preliminary issue If it appears to the Tribunal that the decision of any question or issue arising in a case tried separately from the case substantially disposes of the case, the Tribunal may treat the preliminary hearing as the hearing of the case and dismiss the case or make such order or give such judgment as may be just. 9. Determination of question or issue subject to agreement by the parties If the parties so agree in writing, the Tribunal may determine the question or issue without an oral hearing and dispose of the application subject to agreement by the parties in writing that it could be so done by the Tribunal. ORDER 14 Proceeding relating to Evidence 1. Power to hear evidence on oath or affirmation The Tribunal where it requires any evidence be given an oath or affirmation, the pro- visions of the Oaths Act shall apply. [L.F.N. 2004 Cap. 01.] 2. Witnesses to be examined orally Subject to the provisions of these Rules and the Evidence Act, any fact required to be proved at the trial of an action brought before the Tribunal shall be proved by the examination of witnesses orally and in open court. [L.F.N. 2004 Cap. EI4.] 3. Evidence by affidavit The Tribunal may, at or before the trial of an action, order or direct that all or any of the evidence therein shall be given by affidavit. 4. Office copies of documents admissible in evidence The Tribunal shall, at the hearing of any application brought before it, admit in evidence office copies of returns, correspondences, accounts, plans, records, writs and documents filed which it considers relevant to the application. 5. Rules of evidence applicable where a witness gives oral evidence The rules of evidence regarding examination in chief, cross-examination and re- examination shall apply where a witness gives oral evidence at the Tribunal. 6. Onus of proof on the applicant The onus shall be on the applicant to prove whether an assessment or demand notice is arbitrary, excessive or otherwise. 7. Tribunal could order attendance to testify or produce document The Tribunal may at any stage of the trial order that a person attends for the purpose of testifying or producing a document. ORDER 15 Judgment and Orders 1. Delivery of judgment in open court The decision or judgment of the Tribunal shall be delivered in open court, unless the Tribunal otherwise directs for sufficient cause. 2. Notice when judgment is reserved I f the Tribunal reserves judgment at the hearing, parties to the action shall be served with notice to attend and hear the judgment, unless the Tribunal at the hearing states the day on which judgment will be delivered, in which case there shall be no further notice. 3. When judgment shall be issued The judgment of the Tribunal shall be delivered after the Tribunal may have heard all witnesses in the case, including oral or written arguments from both parties or their representatives. 4. Minutes of judgment and its effect Minutes of every judgment, whether final or interlocutory, shall be made, and every such minute shall be the order of the Tribunal. 5. Time within which judgment shall be delivered The judgment of the Tribunal shall be delivered to the hearing of the parties, not later than thirty (30) days from the conclusion of the hearing of evidence and argument by both parties. 6. When formal order can be drawn up A formal order of a judgment shall be drawn up on the application of any of the parties. ORDER 16 Appeals 1. Any aggrieved party has right of appeal Any party aggrieved by the decision of the V AT Tribunal may appeal against the decision on points of law to the Federal High Court. 2. Notice of appeal Appeals shall be commenced on the giving and filing of notice of appeal in writing to the Secretary within 30 days after the date on which the decision was given, setting out the grounds on which the decision is being challenged. 3. Secretary to compile records of proceedings On the receipt of a notice of appeal, the Secretary to the Tribunal shall compile the record of proceedings and cause them to be transmitted to the Chief Registrar of the Federal High Court, together with all the exhibits tendered at the hearing before the V AT Tribunal within 30 days after the date that the appeal was filed. 4. Appeal against an assessment or demand notice Where there is an appeal against an assessment or a demand notice, the applicant shall specify- (a) the official number of the assessment or demand notice and the month/period of assessment for which it was made; (b) the amount of tax charged not deducted or not remitted; (c) the date on which the applicant was served the notice; and (d) the grounds of appeal. 5. Board of Inland Revenue may revise assessment Notwithstanding the filing of a notice of appeal against an assessment or demand notice, the Board of Inland Revenue may revise the assessment in agreement with the applicant. 6. Discontinuance of appeal by Tribunal lf notice of such revised assessment is given in writing by both parties to the Secretary at any time before the hearing of the appeal, the appeal may with the permission of the Tribunal be treated as discontinued. 7. Appeal to be motion Every application or appeal to the Tribunal under this Order shall be begun by originating motion. 8. Evidence The evidence upon the hearing of the appeal shall be by affidavit, except in so far as the Tribunal at the hearing may direct oral evidence to be given. 9. Stay of execution pending appeal Where any application is made to the Tribunal for a stay of execution under any judgment or decision appealed from, such application shall be made by motion on notice supported by affidavit setting forth the grounds upon which a stay of execution or of proceedings is sought. 10. Court may grant or refuse order for stay (1) The Tribunal may make or refuse an order for a stay of execution or of proceedings. (2) An order for stay may be made subject to such conditions as shall appear just, including the deposit in the Tribunal of any money adjudged due to any party in the judgment appealed from. ORDER 17 Costs 1. Costs at the discretion of Tribunal In every case brought before the Tribunal, the costs of the whole action, and of each particular proceeding therein, and the costs of every proceeding in the Tribunal, shall be at the discretion of the Tribunal as regards the person by whom they are to be paid.
UTILITIES CHARGES COMMISSION ACT ARRANGEMENT OF SECTIONS PART I Establishment, membership, etc., of the Commission SECTION
PART II Secretary and other staff of the Commission
PART III Functions
PART IV Financial provisions
PART V Miscellaneous
SCHEDULES FIRST SCHEDULE Proceedings of the Commission SECOND SCHEDULE ������������� List of Public Utilities� UTILITIES CHARGES COMMISSION ACT An Act to establish the Utilities�Charges Commission and for matters connected�therewith.� [1992 No. 104.] [30th December,�1992] [Cornmencernent.] PART IEstablishment, membership, etc., of the Commission
(l) There is hereby established a body to be known as the Utilities Charges Commission (in this Act referred to as “the Commission”). (2) The Commission shall be structured into various activity departments, as it deems appropriate for the effective discharge of its functions.
(1) The Commission shall consist of the chairman and the following other members, that is- (a) ������the Permanent Secretary of- (i) �the National Planning Commission representing the Presidency; (ii) the Ministry of Transport; (iii) the Ministry of Communications; (iv) the Ministry of Petroleum Resources; (v) the Ministry of Solid Minerals Development; (b) ������a�representative each of the following bodies, that is- (i) the Manufacturers Association of Nigeria; (ii) the Nigerian Labour Congress (iii) the Nigerian Association of Chambers of Commerce, Industry, Mines and Agriculture; (iv) the Academic Community; (v) the Nigerian Society of Engineers; (vi) the Nigerian Union of Journalists; and (vii) the Institute of Chartered Accountants�of Nigeria. (2)�The�members�of the Commission shall be appointed��by the President. (3)�The members of the Commission shall be appointed on part-time basis and shall be entitled to sitting allowance and such other allowances as may be determined by the Commission after consultation with the Federal Ministry of Finance. (4) The supplementary provisions contained in the First Schedule to this Act shall have effect�with respect to the proceedings of the Commission and the other matters mentioned therein. [First Schedule.] PART II Secretary and other staff of the Commission
(1) There shall be appointed by the President an executi ve secretary to the Commis- sion who shall hold a rank not below that of a Permanent Secretary in the Civil Service of the Federation. (2) The Executive Secretary shall assist the chairman in the execution of the policies of the Commission and the day-to-day running of the affairs of the Commission and shall carry out such�other duties as may be required of him from time to time by the chairman. (3) The Executive Secretary shall hold office for a period of five years and shall be eligible for re-appointment for one further term of five years, after which he shall vacate office. (4) Subject to the provision of this section, the Executive Secretary shall hold office on such terms as to emolument and otherwise as may be specified in his letter of appointment. 4. Other staff of the Commission� (1) The Commission may appoint such other persons to be officers and servants of the Commission as it may deem tit. (2) The remuneration and tenure of office of the officers and employees of the Commission shall be in accordance with what prevails in the public service of the Federation. (3) Notwithstanding the provisions of subsection (1) of this section, officers and employees of the Commission may be appointed by the Commission by way of transfer or secondment from any of the public services in the Federation.
(1) Service in the Commission shall be approved service within the context of the Pensions Act. [Cap. P4.] (2) Officers and other persons employed in the Commission shall in respect of their service in the Commission be entitled to pensions, gratuities and other retirement benefits enjoyed by persons holding equivalent grades in the public service of the Federation. (3) Nothing in this Act shall prevent the appointment of a person to any office in the Commission on terms which preclude the grant of a pension and gratuity in respect of that office. PART III Functions 6. Functions of the Commission It shall be the duty of the Commission- (a) �������to evaluate, on a continuing basis, trends in tariffs charged by any of the public utilities listed in the Second Schedule to this Act (in this Act referred to as “Scheduled Utilities”) with a view to providing the Federal Government with such information as would enable the Federal Government to determine permissible increases; [Second Schedule.] (b) �������to advise the Federal Government on guidelines within which increases in tariffs should be confined by Scheduled Utilities; (c) �������to design�and develop an adequate information system relating to the Scheduled Utilities and their tariff charges; (d) �������to keep charges and tariffs under constant surveillance and propose measures- (i) to regulate tariff charges; (ii) to prevent undue exploitation of consumers by Scheduled Utilities; (e) �������to study requests from consumers, the public and private utility providers on charges in utility rates and make appropriate recommendation in relation thereto;(f)�������� to recommend to the Federal Government the prevailing public utilities rates; (g) ������to undertake any other activity likely to assist in the performance of the functions conferred on the Commission pursuant to this Act; (h) ������to do anything which in the opinion of the Commission is calculated to facilitate the carrying out of the functions of the Commission under this Act; and (i)�������� to examine and advise on any matter referred to it by the Federal and State Governments, concerning any of the functions conferred on it by or pursuant to this Act.
(l) As from the commencement of this Act, a Scheduled Utility intending to vary or increase its charges, tariff or rates shall first seek the Commission’s approval for such permissible increase. (2) A person who contravenes the provisions of subsection (1)� of this section commits an offence under this Act and is liable on conviction to a tine of HI 0,000.
A person aggrieved by any tariff or rate imposed or services provided by a Scheduled Utility may forward his compliant in writing to the Commission which shall inquire into the cause and circumstances of the complaint and endeavour to bring about a settlement.
For the purposes of this Act, the Commission may on its own initiative- (a) �������initiate an investigation into the rates, charges or services, provided by any public utilities supplier; (b) ������determine the manner by which a complaint is to be made; (c) �������set up such technical committees as it deems fit to investigate any complaint and report back to the Commission. 10. Principles to be considered The Commission in fixing any rate or coming to a decision shall consider- (a) ������the broad principles relating to costs, the need to eliminate waste and ensure that consumers are not made to absorb avoidable costs; and (b) ������the rate of return on capital invested by a Scheduled Utility. 11. Guidelines and enforcement (1) The Commission may from time to time and shall when so directed by the Presi- dent, prepare guidelines on any question relating to tariff charges or permissible increase or services of any description provided by any Scheduled Utility or to returns on capital invested in any form of property owned by any such Scheduled Utility. (2) Guidelines prepared pursuant to subsection (1)� of this section, shall be submitted to the President who may direct such action thereon as he may consider tit in the circumstances. (3) When the President directs the enforcement of any matter pursuant to this section, it shall be the duty of the Commission to implement any such direction. (4) The Commission shall give public notice in any manner as it may determine of any matter required to be enforced pursuant to this section. (5) A person who contravenes any guideline issued under the provisions of this section commits an offence and is liable on conviction to a fine of HI 0,000 or imprisonment for two years or to both such fine and imprisonment. 12. Power to obtain information (1) For the purpose of carrying out the functions conferred on the Commission under this Act, the Executive Secretary or any other officer of the Commission authorised in that behalf- (a) ���shall have a right of access at all reasonable times to records of any Scheduled Utilities listed; (b) �������may by notice in writing served on any person in charge of any such Scheduled Utilities require that person to furnish information on such matters as may be specified in the notice. (2) It shall be the duty of any person required to furnish any information pursuant to subsection (1)� of this section to comply with the notice within a reasonable period of time. 13. Offence (l) If a person required to furnish any information pursuant to section 12 of this Act fails to furnish the information as required under that section, he commits an offence and is liable on conviction to a fine of�N10, 000 or imprisonment for two years or to both such fine and imprisonment. (2) If a person in purported compliance with a requirement to furnish information as aforesaid, knowingly or recklessly makes any statement therein which is false in a material particular, he commits an offence and is liable on conviction to a fine of�N�10,000 or imprisonment for two years or to both such fine and imprisonment. (3) A person who willfully obstructs, interferes with, assaults or resists an officer of the Commission in the execution of his duties under this Act or who aids, induces or abets any�other person to obstruct, interfere with, assault or resist the officer, commits an offence and is liable on conviction to a fine of�N�1 ,000 or imprisonment for a term not exceeding six months or to both such fine and imprisonment. 14. Offence by bodies corporate, etc. Where an offence under this Act is committed by a body corporate, firm or other as- sociation of individuals- (a) �������every director, manager, secretary, or other similar officer of the body corporate; (b) ������every partner or other similar officer of the firm; (c) �������every trustee of the body concerned; (d) ������every person concerned in the management of the affairs of the association; and (e) �������every person who was purporting to act in any such capacity as aforesaid, shall severally be guilty of that offence and liable to be proceeded against and punished for the offence in like manner as if he had himself committed the offence, unless he proves that the act or omission constituting the offence took place without his knowledge, consent or connivance. PART IV Financial provisions 15. Funds The Commission shall establish and maintain a fund consisting of such moneys as may in each year be appropriated by the Federal Government for the purpose of the functions of the Commission under this Act. 16. Accounts and audit (1) The Board shall, before 30 September in each year, cause to be prepared an estimate of the expenditure and income of the Commission during the next succeeding year and when approved by the Secretary to the Government of the Federation, the estimates shall be forwarded for approval by the Federal Government. (2) The accounts of the Commission shall be audited annually by an auditor appointed by the Board from the list and in accordance with guidelines supplied by the Auditor-General for the Federation. 17. Annual reports The Commission shall prepare and submit to the President not later than the 31 st day of December in each year, a report of the activities of the Commission during the immediately preceding year, and shall include in that report a copy of the audited accounts of the Commission for that year and the auditor’s report thereon. PART V Miscellaneous 18. Regulations The Commission may with the approval of the Federal Government make regulations for carrying into effect the provisions of this Act. 19. Interpretation In this Act unless the context otherwise requires- “Commission”�means the Utilities Charges Commission established by section 1 of this Act;“functions”�includes powers and duties. 20. Short title This Act may be cited as the Utilities Charges Commission Act. SCHEDULES FIRST SCHEDULE [Section 2 (4).] Proceedings of the Commission 1. The Commission may make standing orders regulating its proceedings or of its committees.
3. At any time while the office of the chairman is vacant or the chairman is in the opinion of the Commission temporarily or permanently unable to perform the functions of his office, a member of the Commission duly appointed by the Commission shall perform those functions and references in this Schedule to the chairman shall be construed accordingly. 4.���(1) Subject to the provisions of any applicable standing orders, the Commission shall meet whenever summoned by the chairman; and if the chairman is required so to do by notice given to him by not less than three other members, he shall summon a meeting of the Commission to be held within 21 days from the date on which the notice is given. (2) At any meeting of the Commission, the chairman, or, in his absence, any member duly appointed by the Commission, shall preside at that meeting. (3) Where the Commission wishes to obtain the advice of any person on a particular matter, the Commission may co-opt such person as a member for such period as it thinks fit, but a person who is a member by virtue of this subparagraph shall not be entitled to vote at any meeting of the Commission and shall not count towards a quorum. 5.�� (1) The Commission may appoint one or more committees to carry out on its behalf any of its functions as the Commission may determine. (2) A committee appointed under this paragraph shall consist of the number of persons determined by the Commission and not more than one third of those persons may be persons who are not members of the Commission; and a person other than a member of the Commission shall hold office on the committee in accordance with the terms of the instrument by which he is appointed. (3) A decision of a committee of the Commission shall be of no effect until it is confirmed by the Commission. 6. The fixing of the seal of the Commission shall be authenticated by the signature of the chairman or of some other person or member authorised generally or specifically by the Commission to act for that purpose. SECOND SCHEDULE [Section 6�(a).] ���������� List of Public Utilities (a)�National Electric Power Authority (NEPA); (b)�Nigerian Telecommunication Ltd. (NITEL); (c)�Nigerian National Petroleum Corporation (NNPC); (d) Nigeria Airways (Domestic Operations); (e)�Nigerian Railway Corporation; ( f )�Ferry Services Organisations; (g)�Nigerian Ports Authority; (h)�Road Transportation Organisations; (i)�Nigerian Postal Services (NIPOST); (j)�such other public utilities as may be determined, from time to time, by the Commission.����������������������������������������������� ��SUBSIDIARY LEGISLATION �������������������������������������������������� No Subsidiary Legislation Source: Policy and Legal Advocacy Centre
TEACHERS REGISTRATION COUNCIL OF NIGERIA ACT ARRANGEMENT OF SECTIONS SECTION 1. Establishment of the Teachers Registration Council of Nigeria.
SCHEDULES FIRST SCHEDULE Supplementary provisions relating to the Council SECOND SCHEDULE Supplementary provisions relating to the Disciplinary Committee and Investigating Panel An Act to establish the Teachers Registration Council of Nigeria charged with the duty of determining the standards of knowledge and skill to be attained by per- sons seeking to become registered as teachers and for matters connected there- with. [1993 No. 31.] [4th�May,�1993] [Commencement.]
( 1) There is hereby established a body to be known as the Teachers Registration Council of Nigeria (in this Act referred to as “the Council”) which shall be a body corpo- rate under that name and be charged with the general duty of- (a) ������determining who are teachers for the purposes of this Act; (b) ������determining what standards of knowledge and skill are to be attained by per- sons seeking to become registered as teachers under this Act and raising those standards, from time to time, as circumstances may permit; ����� (c) �������securing in accordance with the provisions of this Act the establishment and maintenance of a register of teachers and the publication from time to time of the lists of those persons; (d) ������regulating and controlling the teaching profession (in this Act referred to as “the profession”) in all its aspects and ramifications; ���� (e) �������classifying from time to time members of the teaching profession according to their level of training and qualification; (f)�������� performing through the Council established under this Act the functions con- ferred on it by this Act. (2) The Council shall have perpetual succession and a common seal which shall be kept in such custody as the Council may, from time to time, authorise. (3) The Council may sue and be sued in its corporate name and may, subject to the Land Use Act, hold, acquire and dispose of any property, movable or immovable. [Cap. L5.]
(l) The Council shall consist of a chairman to be appointed by the President and the following other members, that is-������������ (a) �������a representative each of the Committee of- (i) ��� Deans of Education and of Directors of Education in Nigerian universities; (ii) ����Provosts of colleges of education; (iii) ��Rectors of polytechnics; (b) ������one person to represent each of the following bodies, that is- (i) the National Universities Commission; (ii) the National Commission for Colleges of Education; (iii) the National Board for Technical Education; (iv) the National Teachers Institute; (c) �������a representative of the Federal Ministry of Education; (d) ������six persons to represent the State Ministries of Education to be elected in rota- tion among the States of the Federation to be appointed by the Federal Minis- try of Education every t wo years; (e) �������two persons to represent the Nigerian Academy of Education; (f)������� five persons elected by the Nigeria Union of Teachers in the manner for the time being provided by the constitution or that Association; and (g) �������the registrar. (2) The provisions of the First Schedule to this Act shall have effect with respect to the qualifications and tenure of office of members of the Council and the other matters therein mentioned. [First Schedule.] (3) The Council may make regulations providing for an increase or reduction in the membership of the Council and may make such consequential amendments to para- graph (1) of the First Schedule to this Act as the Minister considers expedient in conse- quence of the increase or reduction.
(1) The Council shall establish and maintain a fund, the management and control of which shall be in the hands of the Council. (2) There shall be paid into the fund established pursuant to subsection (1) of this section- (a) �������������all fees and other moneys payable to the Council whether in the course of the discharge of its functions or not; (b) �������������such moneys as may be provided by the Federal Government to the Council by way of grant or by way of loan or otherwise. (3) There shall be paid out of the fund of the Council- (a) �������������the remuneration and allowances of the registrar and other employees of the Council; (b) �������������all other expenditure incurred by the Council in the discharge of its functions under this Act; and (c) ��������������such reasonable travelling and subsistence allowance of members of the Coun- cil in respect of the time spent on the business of the Council as the Council may determine. (4) The Council may invest moneys in the fund in any security created or issued by or on behalf of the Government of the Federation or in any other securities in Nigeria approved by the Council. (5) The Council may, from time to time, borrow money for the purposes of the Council and any interest payable on moneys so borrowed shall be paid out of the fund. (6) The Council shall keep proper accounts in respect of each year and proper records in relation to those accounts; and the Council shall cause the accounts to be audited by an auditor appointed from the list of auditors and in accordance with the guidelines supplied by the Auditor-General for the Federation. (7) The audited accounts shall be submitted to the registered members for approval by them at the general meeting of the Council. (8) The auditor, appointed for the purpose of this section, shall not be a member of the Council.
(2) The registrar shall be the chief executive and secretary to the Council and be re- sponsible for the day to day administration of the Council. (3) The registrar shall hold office for a term of five years in the first instance and shall be eligible for re-appointment for one further term of five years and no more. (4) The Council may, from time to time, appoint such other persons as the Council may deem fit to assist the registrar in the performance of his functions under this Act. (5) It shall be the duty of the registrar to prepare and maintain, in accordance with rules made by the Council, a register of the names, addresses, approved qualifications and such other qualifications and particulars as may be specified in the rules, of all persons who are entitled in accordance with the provisions of this Act to be registered as mem- bers of the profession and who apply to be so registered. (6) Subject to the following provisions of this section, the Council may make rules with respect to the form and keeping of the register and the making of entries therein, and in particular- (a) ������the making of the applications for registration; (b) ������������������ providing for notification to the registrar, by the person to whom any regis- tered particulars relate, of any change in those particulars; (c) ������������������� authorising a registered person to have any qualification which is, in relation to the relevant division of the profession, either an approved qualification or an accepted qualification for the purposes of this Act, entered in relation to his name in addition to or, as he may elect, in substitution for any other qualifica- tion so registered; (d) ������������������ specifying the fees, including any annual subscription to be paid to the Council in respect of the entry of a name on the register and authorising the registrar to refuse to enter a name on the register until any fee specified for the entry has been paid;���������������������� (e) ������specifying anything falling to be specified under the foregoing provisions of this section: Provided that rules for the purposes of paragraph�(d )�of this subsection shall not come into force until they are confirmed at a special meeting of the Council convened for the purpose thereafter or at the next general meeting of the registered members as the case may be. (7) It shall be the duty of the registrar to- (a) ������ ���correct, in accordance with the Council’s directions, any entry in the register which the Council directs him to correct as being in the Council’s opinion an entry which was incorrectly made; (b) ������ ���make, from time to time, any necessary alteration to the registered particulars of registered persons; (c) ������ ��remove from the register the name of any registered person who has died; (d) ����� ���record the names of any registered members of the profession who are in de- fault for more than four months in the payment of the annual subscriptions, and to take such action in relation thereto (including removal of the names of defaulters from the register) as the Council under this Act may direct or re- quire. (8) If the registrar- (a) ���������sends by post to any registered person, a registered letter addressed to him at his address on the register inquiring whether the registered particulars relating to him are correct and receives no reply to the letter within the period of six months from the date of posting it; and (b) ���������upon the expiration of that period, sends in the like manner to the person in question, a second similar letter and receives no reply to that letter within three months from the date of posting it, the registrar may remove the particulars relating to the person in question from the regis- ter: Provided that the Council directs the registrar to restore to the appropriate part of the register any particulars removed there from under this subsection.
(a) �������������� to cause the register to be printed, published and put on sale to members of the public not later than two years from the appointed day; and (b) ��������������thereafter in each year after that in which the register is first published under paragraph�(a)�of this subsection, to cause to be printed, published and put on sale as aforesaid, either a corrected edition of the register or list of corrections made to the register since it was last printed; and (c) ��������������to cause a print of each edition of the register and of each list of corrections to be deposited at the principal office of the Council, and it shall be the duty of the Council to keep the register and lists so deposited available at all reasonable times for inspection by members of the public. (2) A document purporting to be a print of an edition of the register published under this section by authority of the registrar, or documents purporting to be prints of an edi- tion of the register so published and of the list of corrections to that edition so published, shall (without prejudice to any other mode of proof) be admissible in any proceedings as evidence that any person specified in the document, or the documents read together, as being registered was so registered at the date of the edition or of the list of corrections, as the case may be, and that any person not so specified was not so registered. (3) Where in accordance with subsection (2) of this section, a person is, in any pro- ceedings, shown to have been, or not to have been registered at a particular date, he shall, unless the contrary is proved be taken for the purposes of those proceedings as having at all material times thereafter continued to be, or not to be, so registered.
(1) Subject to rules made under section 4 (6) of this Act, a person shall be entitled to be registered as a member of the profession if- (a) ����he passes a qualifying examination accepted by the Council and completes the practical teaching prescribed by the Council under this Act; or (b) ������������������ not being a Nigerian, he holds a qualification granted outside Nigeria which for the time being is recognised by the Council and he is by law entitled to practise the profession in the country in which the qualification was granted provided that the other country accords Nigerian professional teachers the same reciprocal treatment and that he satisfies the Council that he has suffi- cient practical experience as a teacher. (2) An applicant for registration shall, in addition to evidence of qualification, satisfy the Council that- (a) ������he is of good character; (b) ������he has attained the age of 21 years; and(c) ��������he has not been convicted in Nigeria or elsewhere of an offence involving fraud or dishonesty. (3) The Council shall, from time to time, publish in the Federal�Gazette�particulars of qualifications for the time being accepted by the Council for purposes of registration.
(1) The Council may approve an institution for the purposes of this Act, and may for those purposes approve- (a) ������any course of training at any approved institution which is intended for persons who are seeking to become or are already teachers and which the Council con- siders is designed to confer on persons completing it sufficient knowledge and skill for admission as professional teachers; (b) ������any qualification which, as a result of an examination taken in conjunction with a course of training approved by the Council under this section, is granted to candidates reaching a standard at the examination indicating in the opinion of the members of the Council that the candidates have sufficient knowledge and skill to practice the profession. (2) The Council may, if it thinks fit, withdraw any approval given under this section in respect of any course, qualification or institution; but before withdrawing such an ap- proval the Council shall- (a) ������������ give notice that it proposes to withdraw such approval to each person in Nige- ria appearing to the Council to be a person by whom the course is conducted or the qualification is granted or the institution is controlled, as the case may be; and (b) �������������give each such person an opportunity of making representation to the Council with regard to the proposal; and (c) ��������������take into consideration any representation made in respect of the proposal in pursuance of paragraph�(b)�of this subsection. (3) Any period during which the approval of the Council under this section for a course, qualification or institution is withdrawn, the course, qualification or institution shall not be treated as approved under this section; but the withdrawal of such an ap- proval shall not prejudice the registration or eligibility for registration of any person who by virtue of the approval was registered or eligible for registration immediately before the approval was withdrawn. (4) The giving or withdrawal of an approval under this section shall have effect from such date, either before or after the execution of the instrument signifying the giving or withdrawal of the approval, as the Council may specify in that instrument; and the Coun- cil shall- (a) �������publish as soon as possible a copy of every such instrument in the newspaper; and (b) �������not later than seven days before its publication as aforesaid, send a copy of the instrument to the Minister. 8.�Supervision of instructions and examinations leading to approved qualifications (1) It shall be the duty of the members of the Council to keep themselves informed of the nature of– (a) ������the instruction given at approved institutions to persons attending approved courses of training; and (b) ������the examinations as a result of which approved qualifications are granted, and for the purposes of performing that duty, the Council may appoint, either from among its own members or otherwise, persons to visit approved institutions, or to observe such examinations. (2) It shall be the duty of a person appointed under subsection (1) of this section to report to the Council on- (a) ������the sufficiency of the instructions given to persons attending approved courses of training at institutions visited by him; (b) ������the adequacy of the examinations attended by him; and (c) ������� any other matters relating to the institutions or examinations on which the Council may, either generally or in a particular case, request him to report, but no visitor shall interfere with the giving of any instruction or the holding of any examination. (3) On receiving a report made in pursuance of this section, the Council may, if it thinks fit, and shall if so required by the registered members, send a copy of the report to the person appearing to the Council to be in charge of the institution or responsible for the examinations to which the report relates requesting that person to make observations on the report to the Council within such period as may be specified in the request, not being less than one month beginning with the date of the request.
(1) There is hereby established a tribunal to be known as the Teachers Disciplinary Committee (in this Act referred to as “the Committee”) which shall be charged with the duty of considering and determining any case referred to it by the Teachers Investigating Panel (in this Act referred to as “the Panel”) established by the following provisions of this section, and any other case of which the Committee has cognisance under the fol- lowing provisions of this Act. (2) The Committee shall consist of the chairman of the Council and ten other mem- bers appointed by the Council. (3) There shall be established in each State of the Federation and the Federal Capital Territory, Abuja a body, to be known as the State Teachers Investigating Panel and the Federal Capital Territory, Abuja Teachers Investigating Panel as the case may be (in this Act referred to as “the Panel”) which shall be charged with the duty of– (a) �������conducting a preliminary investigation into any case where it is alleged that a member has misbehaved in his capacity as a professional teacher, or should for any other reason be the subject of proceedings before the Committee; and (b) ������deciding whether the case should be referred to the Committee. (4) A panel shall be appointed by the Council after consultation with the State Min- istry of Education or the Federal Ministry of Education in the case of the Federal Capital Territory, Abuja and shall consist of five members one of whom shall be a legal practi- tioner. (5) The provisions of the Second Schedule to this Act shall, so far as they are applic- able to the Committee and Panel respectively, have effect with respect to those bodies. [Second Schedule.] (6) The Council may make rules not inconsistent with this Act as to acts which con- stitute professional misconduct. 10. Penalties for unprofessional conduct, etc. (1) Where- (a) �������������a member is judged by the Committee to be guilty of infamous conduct in any professional respect; or (b) �������������a member is convicted, by any court or tribunal in Nigeria or elsewhere having power to award imprisonment, of an offence (whether or not punishable with imprisonment) which in the opinion of the Committee is incompatible with the status of a teacher; or (c) �������the Committee is satisfied that the name of any person has been fraudulently registered, the Committee may, if it thinks fit, give a direction reprimanding that person or ordering the registrar to strike his name off the relevant part of the register. (2) The Committee may, if it thinks fit, defer its decision as to the giving of a direc- tion under subsection (1) of this section until a subsequent meeting of the Committee; but- (a) ������no decision shall be deferred under this subsection for any period exceeding two years in the aggregate; and (b) ������� no person shall be a member of the Committee for the purposes of reaching a decision which has been deferred or further deferred unless he was present as a member of the Committee when the decision was deferred. (3) For the purposes of subsection (1)�(b)�of this section, a person shall not be treated as convicted as therein mentioned, unless the conviction stands at a time when no appeal or further appeal is pending or may (without extension of time) be brought in connection with the conviction. (4) When the Committee gives a direction under subsection (1) of this section, the Committee shall cause notice of the direction to be served on the person to whom it re- lates. (5) The person to whom such a direction relates may, at any time within 28 days from the date of service on him of notice of the direction, appeal against the direction to the Court of Appeal; and the Committee may appear as respondent to the appeal and, for the purpose of enabling directions to be given as to the costs of the appeal and of pro- ceedings before the Committee, the Committee shall be deemed 10 be a party thereto whether or not it appears on the hearing of the appeal. (6) A direction of the Committee under subsection (1) of this section shall take ef- fect- (a) ������where no appeal under this section is brought against the direction within the time limited for such an appeal, on the expiration of that time; or (b) ������where such an appeal is brought and is withdrawn or struck out for want of prosecution, or the withdrawal or striking out of the appeal; or (c) �������where such an appeal is brought and it is not withdrawn or struck out as afore- said, if and when the appeal is dismissed, and shall not take effect except in accordance with the foregoing provisions of this sub- section. (7) A person whose name is removed from the register in pursuance of a direction of the Committee under this section, shall not be entitled to be registered again except in pursuance of a direction in that behalf given by the Committee on the application of that person; and a direction under this section for the removal of a person’s name from the register, may prohibit an application under this subsection by that person until the expiration of such period from the date of the direction (and where he has duly made such an application, from the date of his last application) as may be specified in the direction. 11. Duty to report (1) It shall be the duty of the head of an educational institution to report any miscon- duct by a registered member to the Panel. (2) A person in breach of the provisions of subsection C I) of this section shall be guilty of an offence and liable on conviction to a fine of NI 000 or to imprisonment for a term of three months. 12. When person is deemed a registered member A person shall be deemed to practice as a registered teacher if, in consideration of re- muneration received or to be received, and whether by himself or in partnership with any other person- (a) ������� he engages himself in teaching or holds himself out to the public as a teacher; or (b) ����� he renders any other service which may by regulations made by the Council with the approval of the Minister be designated as service constituting teach- ing. 13. Rules as to practising fees, etc. (l) The Council may make rules- (a) ����� for the training of suitable persons in teaching practice and method; (b) ������ for the supervision and regulations of the engagement, training and transfer of such persons; and (c) �������for the fees to be paid by registered members. (2) The Council may also make rules prescribing the amount and due date for pay- ment of the annual subscription and for such purposes different amounts may be pre- scribed by the rules according to whether the registered member of the profession is a qualified or an auxiliary teacher. (3) Rules when made under this section shall, if the chairman of the Council so di- rects, be published in the newspapers.14. Honorary membership The Council may, if it thinks fit, award honorary membership of the profession to persons whom it considers worthy of such honour, on terms and conditions as may be prescribed by the Council. 15. Provision of library facilities, etc. The Council shall- (a)���� provide and maintain a library comprising books and publications for the ad- vancement of knowledge of teaching, and such other books and publications as the Council may think necessary for the purpose; (b) ������� encourage research into teaching methods and allied subjects to the extent that the Council may, from time to time, consider necessary. 16.�Regulations and rules Any regulations made under this Act shall be published in the newspaper as soon as may be after they are made. 17. Offences (1) If any person for the purpose of procuring the registration of any name, qualifica- tion or other matter- (a) ������ makes a statement which he believes to be false in a material particular; or (b) ������� recklessly makes a statement which is false in a material particular, he shall be guilty of an offence. (2) If, on or after the commencement of this Act, any person not being a registered member of the profession practices as a registered member of the profession or in expec- tation of reward, or takes or uses any name, title, addition or description implying that he is in practice as a registered member of the profession, he shall be guilty of an offence: Provided that, in the case of a person falling within section 10 of this Act- (a) ����� this subsection shall not apply in respect of anything done by him during the period of three months mentioned in that section; and (b) ���� ����if within that period he duly applies for membership of the profession, then, unless within that period he is notified that his application has not been ap- proved, this subsection shall not apply in respect of anything done by him be- tween the end of that period and the date on which he is enrolled or registered or is notified as aforesaid. (4) If the registrar or any other person employed by or on behalf of the Council wil- fully makes any falsification in any matter relating to the register, he shall be guilty of an offence. (5) A person guilty of an offence under this section shall be liable- (c) ������ on conviction to a fine of an amount not exceeding NI ,000; or (b) ������� on conviction on indictment to a fine of an amount not exceeding N5,OOO or to imprisonment for a term not exceeding two years, or to both such fine and im- prisonment. (6) Where an offence under this section which has been committed by a body corpo- rate is proved to have been committed with the consent or connivance of, or to be attrib- utable to any neglect on the part of any director, manager, secretary or other similar offi- cer of the body corporate, or any person purporting to act in any such capacity, he, as well as the body corporate, shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. 18. Interpretation In this Act, unless the context otherwise requires- “Committee”�means the Teachers Disciplinary Committee established by section 9 of this Act; “Council”�means the Teachers Registration Council of Nigeria established by sec- tion 1 of this Act;“fees”�includes annual subscriptions; “member”�means a member of the Council and includes the chairman;“Panel”�means the Teachers Investigating Panel established by section 9 of this Act; “register” means the register maintained in pursuance of section 4 of this Act; “Minister” means the Minister charged with responsibility for matters relating to education. 19.�Short title This Act may be cited as the Teachers Registration Council of Nigeria Act. SCHEDULES FIRST SCHEDULE [Section 2 (2) and 3.] Supplementary provisions relating to the Council Qualification and tenure of office of member 1. (1) Subject to the provisions of this paragraph every elected member of Council shall hold office for one year in the first instance and shall be eligible for re-election for a further term of two years in the same office beginning with the date of his appointment or election. (2) Any elected member may by notice in writing under his hand addressed to the chairman resign his office, and any appointed member may, likewise so resign his office. (3) A person who retires from or otherwise ceases to be an elected member of the Coun- cil shall be eligible to become a member of the Council, and any appointed member may be re-appointed. (4) Elections to the Council shall be held in such manner as may be prescribed by rules made by the Council, and until so prescribed they shall be decided by a show of hands. (5) If for any reason there is a vacation of office by a member and such member was elected, the Council may, if the time between the unexpired portion of the term of office and the next general meeting of the Council appears to warrant the filling of the vacancy, co-opt some other fit person for such time as aforesaid. Powers of Council 2. The Council shall have power to do anything which in its opinion is calculated to facilitate the carrying on of its activities. Proceedings of the Council 3. (1) Subject to the provisions of this Act the Council may make standing orders regulating its proceedings, and may appoint such Committee as it deems fit, and may make standing or- ders therefor. (2) Standing orders shall provide for decisions to be taken by a majority of the members, and, in the event of equality of votes, the chairman shall have a casting vote. (l) Standing orders made for a Committee shall provide that the Committee shall report to the Council on any matter not within its competence to decide. (4) The quorum of the Council shall be eight and the quorum of a Committee of the Council shall be fixed by the Council. Meeting of the Council 4. (1) Subject to the provisions of any standing orders of the Counci I, the Council shall meet whenever it is summoned by the chairman; and if the chairman is required to do so by notice in writing given to him by not less than five other members of the Council, he shall summon a meeting of the council to be held within seven days from the date on which the notice is given. (2) At any meeting of the Council, the chairman, or in his absence the vice-chairman, shall preside; but if both arc absent, the members present at the meeting shall appoint one of their number to preside at that meeting. (3) Where the Council desires to obtain advice from any person on a particular matter, the Council may co-opt him as a member for such period as the Council thinks fit; but a per- son who is a member by virtue of this sub-paragraph shall not be entitled to vote at any meet- ing of the Council, and shall not count towards a quorum. Committees
(2) A Committee appointed under this paragraph shall consist of the number of persons determined by the Council, and a person other than a member of the Council shall hold office on the Committee in accordance with the terms of the instrument by which he is appointed. (l) A decision of a Committee of the Council shall be of no effect until it is confirmed by the Council. Miscellaneous
(2) Any contract or instrument which, if made or executed by a person not being a body corporate, would not be required to be under seal, may be made or executed on behalf of the Council by any person generally or specially authorised to act for that purpose by the Council. (3) Any document purporting to be duly executed under the seal of the Council shall be received in evidence and shall, unless the contrary is proved, be deemed to be so executed. 7. The validity of any proceedings of the Council or of a Committee of the Council shall not be affected by any vacancy in the membership, or by any defect in the appointment of a mem- ber of the Council or of a person to serve on the Committee or by reason that a person not entitled to do so took part in the proceedings.
who has a personal interest in any contract or arrangement entered into or proposed to be con- sidered by the Council or on behalf of the Council or a Committee thereof, shall forthwith disclose his interest to the chairman or to the Council, as the case may be, and shall not vote on any question relating to the contract or arrangement.
SECOND SCHEDULE [Section 9 (5).] Supplementary provisions relating to the Disciplinary Committee and Investigating Panel The Committee
2. (1) The Attorney-General of the Federation shall make rules as to the selection of mem- bers of the Committee for the purposes of any proceedings and as to the procedure to be fol- lowed and the rules of evidence to be observed in proceedings before the Committee. (2) The rules shall in particular provide- (a) ���for securing that notice of the proceedings shall be given, at such time and in such manner as may be specified by the rules, to the person who is the subject of the proceedings; (b) ���for determining who in addition to the person aforesaid, shall be a party to the proceedings; (c) ����for securing that any party to the proceedings shall, if he so requires, be entitled to be heard by the Committee; (d) ����for enabling any party to the proceedings to be represented by a legal practitio- ner; (e) ����subject to the provisions of section 9 of this Act, as to the costs of proceedings before the Committee;(f)������ for requiring, in a case where it is alleged that the person who is the subject of the proceedings is guilty of infamous conduct in any professional respect, that where the Committee adjudges that the allegation has not been proved it shall record a finding that the person is not guilty of such conduct in respect of the matters to which the allegation relates; (g) ����for publishing in the newspapers notice of any direction of the Committee which has taken effect providing that a person’s name shall be struck off a register.
(a)�to make any statement before the Committee tending to incriminate himself; or (b)�to produce any document under such a writ which he could not be compelled to produce at the trial of an action.
(2) The Attorney-General of the Federation shall make rules as to the functions of asses- sors appointed under this paragraph, and in particular such rules shall contain provisions for ensuring- (a) ����that where an assessor advises the Committee on any question of law as to evi- dence, procedure or any other mauers specified by the rule, he shall do so in the presence of every party or person representing a party to the proceedings who appears thereat or, if the advice is tendered while the Committee is delib- erating in private, that every such party or person as aforesaid shall be in- formed what advice the assessor has tendered; (b) ����that every such party or person as aforesaid shall be informed if in any case the Committee does not accept the advice of the assessor on such a question as aforesaid. (3) An assessor may be appointed under this paragraph either generally or for any par- ticular proceedings or class of proceedings, and shall hold and vacate office in accordance with the terms of the instrument by which he is appointed.The Panel
(2) Subject to the provisions of any such standing orders, the Panel may regulate its own procedure. Miscellaneous
(2) A person may, if otherwise eligible, be a member of both the Committee and the Panel; but no person who acted as a member of the Panel with respect to any case shall act as a member of the Committee with respect to that case.
�� SUBSIDIARY LEGISLATION No Subsidiary Legislation Source: Policy and Legal Advocacy Centre
SMALL AND MEDIUM SCALE ENTERPRISES DEVELOPMENT AGENCY OF NIGERIA ACT ARRANGEMENT OF SECTIONS PART I Establishment and Governing Board of Small and Medium Scale Enterprises Development Agency of Nigeria SECTION 1. Establishment of Small and Medium Scale Enterprises Development Agency of Nigeria. 2. Establishment and membership of the Governing Board. 3. Schedule. 4. Tenure of office, etc. 5. Removal of members from office. 6. Emoluments, etc. 7. Disclosures of interest. PART II Functions and Powers of the Agency 8. Functions of the Agency. 9. Powers of the Agency. PART III Staff of the Agency 10. Director-General. 11. Other employees of the Agency. 12. Pensions and gratuities. PART IV Financial Provisions 13. Funds of the Agency. 14. Expenditure of the Agency. 15. Annual estimates and accounts. 16. Annual reports. 17. Power to accept gift. 18. Power to borrow. 19. Investment. 20. Exemption from tax. PART V Legal Proceedings SECTION 21. Limitations of suits against the Agency, etc. 22. Service of documents. 23. Restriction on execution against property of the Agency. 24. Indemnity of officers. 25. Secrecy. 26. Directive by the Minister, etc. 27. Regulations. 28. Interpretation. 29. Citation. SCHEDULE Supplementary Provisions relating to the Board, etc. An Act to establish the Small and Medium Scale Enterprises Development Agency to be charged with the responsibility for promoting and facilitating the Development Programmes in the Small and Medium Scale Industries sub-sectors and for connected purposes. [2003 No. 16.2004 No. 12.] [19th June, 2003] [Commencement.] PART I Establishment and Governing Board of Small and Medium Scale Enterprises Development Agency of Nigeria 1. Establishment of Small and Medium Scale Enterprises Development Agency of Nigeria (1) There is established an agency to be known as the Small and Medium Scale Enterprises Development Agency of Nigeria (in this Act referred to as “the Agency”). (2) The Agency- (a) shall be a body corporate with perpetual succession and a common seal; and (b) may sue and be sued in its corporate name. 2. Establishment and membership of the Governing Board (1) There is established for the Agency a Governing Board consisting of a Chairman and six other part-time members to be appointed by the President. (2) The appointment of the seven part-time members shall be made from the six geopolitical zones. (3) The following are ex officio members of the Board- (a) (i) the Federal Ministry of Industry; (ii) the Federal Ministry of Science and Technology; (iii) the National Planning Commission; (iv) the Agricultural or Industrial Research Institutes; (v) the Indigenous Fabricators and Manufacturers of Machinery; (vi) the Federal Ministry of Finance; (vii) the Development Banks for Small and Medium Scale Industries; (viii) the Bank of Industry; (ix) the Manufacturers’ Association of Nigeria; (x) the National Association of Small Scale Industries (NASSI); and (b) the Director-General of the Agency. (4) There shall be a Secretary to the Board who shall be appointed by the Board. 3. Schedule The supplementary provisions set out in the Schedule to this Act shall have effect with respect to the proceedings of the Board and other matters contained therein. [Schedule.] 4. Tenure of office, etc. The Chairman and members of the Board, other than ex officio members- (a) shall hold office for a period of four years on such terms and conditions as may be specified in their letter of appointment; and (b) may be reappointed for another period offour years and no more. 5. Removal of members from office (1) Notwithstanding the provisions of section 4 of this Act, a member may at any time be removed from office by the President for inability to discharge the functions of his office (whether arising from infirmity of mind or body or any other cause) or for misconduct. (2) A member of the Board may resign his appointment by a notice in writing under his hand, addressed to the President and that member shall, on the date of the receipt of the notice by the President, cease to be a member of the Board. 6. Emoluments, etc. A member of the Board shall be paid such emoluments, allowances and benefits as the Minister may, with the approval of the President, from time to time, approve. 7. Disclosure of interest (1) A member of the Board who is directly or indirectly interested in any matter being deliberated on by the Board or is interested in any contract made or proposed to be made by the Agency shall, as soon as possible after the relevant facts have come to his knowledge, disclose the nature of his interest at a meeting of the Board. (2) A disclosure under subsection (1) of this section shall be recorded in the Minutes of Meetings of the Board and members concerned shall- (a) not, after the disclosure, take part in any deliberation or decision of the Board; and (b) be excluded for the purpose of constituting a quorum of any meeting of the Board for any deliberation or decision with regard to the subject matter in respect of which his interest is so disclosed. PART II Functions and Powers of the Agency 8. Functions of the Agency The Agency shall be responsible for- (a) initiating and articulating ideas for small and medium scale industries policy thrusts; (b) serving as a vanguard agency and focal point for rural industrialisation, poverty alleviation and eradication, technology acquisition and adaptation, job creation and sustainable livelihood; (c) promoting and facilitating development programmes, instruments and support services to accelerate development, modernisation, networking and linkage of small and medium scale industries; (d) mobilising internal and external resources, including technical assistance for small and medium scale industries, their support institutions, trade associations, and non-governmental organisation; (e) overseeing, co-ordinating and monitoring development in the small and medium industries sub-sector; (f) designing, packaging and promoting cottage and micro small and medium scale industrial projects; (g) providing industrial extension services to small and medium scale industries, fabricators of machinery and beneficiaries of micro-credit loans; (h) establishing liaison between research institutes, local fabricators and small and medium scale industries; (i) linking small scale industrialists to sources of finance, technology, technical skill development and management; (j) facilitating and promoting the development of standard designs and quality assurance for machinery and equipment, and commercialising them to endusers; (k) promoting and providing access to industrial infrastructure, including estates and layouts, and incubators; (l) providing necessary assistance to small and medium scale industries in the marketing of their products; (m) promoting ancilarisation, sub-contracting, clustering and networking relationship; (n) providing and promoting strategic linkages within small and medium scale industries; (0) encouraging and promoting strategic linkages within small and medium scale industries, and between small and medium scale industries and large scale industries; (P) establishing and co-ordinating the institutional development and activities of Industrial Development Centres in Nigeria; (q) collaborating with the Agricultural Research and Mechanisation Centres and Agro-industrial Schemes in Nigeria; (r) liaising with external agencies for support and development of small and medium scale industries in Nigeria; (s) listing products that small and medium scale industries have substantial internal capacities to manufacture to meet domestic market for Federal Government’s patronage and deletion or restriction on the schedule of importable goods; (t) recommending to the Federal Government, from time to time, in consultation with other relevant agencies and organisations, on applicable tax and tariff regimes and other financial incentives for promoting the development of small and medium scale industries; (u) monitoring the implementation of and compliance with Federal Government directives, incentives and facilities for development of small function of the Agency in order to promote government policies in or outside Nigeria; (v) carrying out such other activities connected with or incidental to the other functions of the Agency in order to promote government policies in or outside Nigeria; (w) provision of and facilitating technical and managerial training to small and medium scale industries. Powers of the Agency (1) In pursuance of section 8 of this Act, the Agency shall have power to- (a) demand and obtain relevant information, data and reports on activities relating to the promotion and development of small and medium scale industries from banks, research and development institutions and other support organisation; (b) enter into a joint-venture arrangement and draw up a memorandum of under-standing and agreement with relevant institutions and organisations for the promotion and development of small and medium scale industries; and (c) do such other things as are necessary for the successful performance of its function under this Act. PART III Staff of the Agency 10. Director-General (1) There shall be for the Agency, a Director-General who shall be appointed by the President on the recommendation of the Minister. (2) The Director-General shall be the Chief Executive of the Agency and be responsible for the execution of the policy and the day to day administration of the Agency. (3) The Director-General shall hold office- (a) for a term of five years in the first instance and may be reappointed for a further term of five years and no more; and (b) on such terms and conditions as may be specified in his letter of appointment. 11. Other employees of the Agency (1) The Board shall appoint for the Agency, such officers and other employees as it may, from time to time, deem necessary for the purpose of the Agency. (2) The terms and conditions of service (including remuneration, allowances, benefits and pensions) of officers and employees of the Agency shall be as determined by the Board with the approval of the Minister. 12. Pensions and gratuities (1) The service in the Agency shall be approved service for the purpose of the Pensions Act and accordingly, employees of the Agency shall be entitled to pensions, gratuities and other retirement benefits as are prescribed under the Pensions Act. [L.F.N. 2004 Cap. P4.] (2) Notwithstanding the provisions of this Act, nothing in this Act shall prevent the appointment of a person to any office on terms which preclude the grant of a pension, gratuity or other retirement benefit in respect of that office. (3) For the purpose of the application of the provisions of the Pensions Act, any power exercisable by a Minister or other authority of the Federal Government, other than the power to make regulations under section 23 of the Pension Act, is hereby vested in and shall be exercisable by the Agency and not by any other person or authority. PART IV Financial Provisions 13. Funds of the Agency The Agency shall establish and maintain a fund into which shall be paid and credited- (a) the take-off grant from the Federal Government; (b) annual subvention from the Federal Government; (c) loans and grant-in-aid from national, bilateral and multilateral agencies; (d) rents, fees and other internally generated revenues from services provided by the Agency; and (e) all other sums accruing to the Agency, from time to time. 14. Expenditure of the Agency The Agency may, from time to time, with the approval of the Board, apply the proceeds of the fund establ ished in pursuance of section 13 of this Act- (a) to the cost of administration of the Agency; (b) to the paying of the emoluments, allowances and benefits of members of the Board and for reimbursing members of the Board or of any committee set up by the Board for such expenses as may be expressly authorised by the Board; (c) to the payment of the salaries, fees or other remuneration and benefits or allowances, gratuities and pensions, and other benefits payable to the officers and other employees of the Agency; (d) for the development and maintenance of any property vested in or owned by the Agency; and (e) for and in connection with all or any of its functions under this Act or in such other securities as may, from time to time, be approved by the Minister. 15. Annual estimates and accounts (1) The Agency shall, not later than 31 st August in each year, submit to the Minister an estimate of its expenditure and income (including payments to the Agency fund) for the next succeeding years. (2) The Agency shall keep proper records in relation to those accounts in respect of each year and shall cause its accounts to be audited within six months after the end of each year by an auditor appointed from the list in accordance with guidelines supplied by the Auditor-General of the Federation. 16. Annual reports The Agency shall prepare and submit to the Federal Executive Council, through the Minister, not later than six months after the end of each year a report in such form as he may direct on the activities of the Agency during the immediate proceeding year, and shall include in such report a copy of the audited accounts of the Agency for that year and the auditor’s report on the accounts. 17. Power to accept gift (l ) The Agency may accept any gi ft of land, money or other property on such terms and conditions, if any, as may be specified by the person or organisation making the gift. (2) The Agency shall not accept any gift if the conditions attached by the person or organisation offering the gift are inconsistent with the functions of the Agency and the provisions of the Independent Corrupt Practices and Allied Offences Commission Act, 2000. Power to borrow (1) The Agency may, from time to time, borrow by overdraft or otherwise such sums as it may require for the performance of its functions under this Act. (2) The Agency shall not, without the approval of the Minister, borrow money which exceeds, at any time, the amount set by the Minister. (3) Notwithstanding subsection (1) of this section, where the sum to be borrowed is in foreign currency, the Agency shall not borrow the sum without the prior approval of the Minister and in consultation with the Central flank of Nigeria. 19. Investment The Agency may, subject to the provisions of this Act and the conditions of any trust created in respect of any property, invest all or any of its funds in any security prescribed by the Trustee Investments Act or in such other securities as may, from time to time, be approved by the Minister. [L.F.N. 2004 Cap. T22.] 20. Exemption from tax (1) The Agency shall be exempt from the payment of Income Tax on any income accruing from investment made by the Board for the Agency or otherwise. (2) The provisions of any enactment relating to the taxation of companies on trust fund shall not apply to the Agency or the Board. PART V Legal Proceeding 21. Limitations of suits against the Agency, etc. (1) Subject to the provisions of this Act, the provisions of the Public Officers Protection Act shall apply in relation to any suit instituted against any officer or employee of the Agency. [L.F.N. 2004 Cap. P41.] (2) Notwithstanding anything contained in any other enactment, the suit against a member of the Board or the Director-General or any other officer or employee of the Agency for any act done in pursuance or execution of this Act or any other enactment or law, or of any public duty or authority in respect of any alleged neglect or default in the execution of this Act, shall lie or be instituted in any court unless it is commenced- (a) within three months next after the act, neglect or default complained of; or (b) in the case of a continuation of damage or injury, within six months next after the ceasing thereof. (3) No suit shall be commenced against a member of the Board or the Director- General or any other officer or employee of the Agency before the expiration of a period of one month after written notice of the intention to commencement the suit shall have been served on the Agency by the intending plaintiff or his agent. (4) The notice referred to in subsection (3) of this section shall clearly and explicitly state the cause of action, the particulars of the claim, the name and place of abode of the intending plaintiff and the reliefwhich he claims. 22. Service of documents A notice, summons or other document required or authorised to be served on the Agency under the provisions of this Act or any other enactment or law may be served by delivering it to the Director-General or at the principal office of the Agency. 23. Restriction on execution against property of the Agency (1) In any action or suit against the Agency, no execution or attachment of process in the nature thereof shall be issued against the Agency unless not less than thirty days notice of the intention to execute or attach has been given to the Agency. (2) Any sum of money which by the judgment of any court has been awarded against the Agency shall, subject to any direction given by the Court where notice of appeal against the judgment has been given, be paid from the fund of the Agency. 24. Indemnity of officers A member of the Board or the Director-General or any officer or employee of the Agency shall be indemnified out of the assets of the Agency against any liability incurred by him in defending any proceeding, whether civil or criminal, if the proceeding is brought against him in his capacity as a member, Director-General, officer or other employee of the Agency. 25. Secrecy (1) A member of the Board or the Director-General or any officer or employee of the Agency shall- (a) not for his personal gain, make use of any information, which has come to his knowledge in the exercise or is obtained by him in the ordinary course of his duty as a member of the Board or as the Director-General, officer or employee of the Agency; (b) treat as confidential any information which has come to his knowledge in the exercise of his power or is obtained by him in the performance of his duties under this Act; (c) not disclose any information referred to under paragraph (b) of this subsection, except when required to do so by a court or in such other circumstances as may be prescribed by the Board, from time to time. (2) Any person who contravenes the provision of subsection (1) of this section commits an offence and is liable on conviction to a fine of not less than, N5O,OOO or imprisonment for a term not exceeding two years or to both such fine and imprisonment. 26. Directive by the Minister, etc. The Minister may give to the Agency or the Director-General such directives of general nature or relating generally to matters of policy with regard to the exercise of its or his functions as he may consider necessary and it shall be the duty of the Agency or the Director-General to comply with the directive or cause them to be complied with. 27. Regulations The Agency may, with the approval of the Minister, make such regulations as in its opinion are necessary or expedient for giving full effect to the provisions of this Act and for the due administration of its provisions. 28. Interpretation In this Act- “Agency” means the Small and Medium Scale Enterprises Development Agency of Nigeria establ ished under section 1 of th is Act; [2004 No. 12.] “Board” means the Governing Board established for the Agency under section 2 of this Act; “Minister” means the Minister charged with the responsibility for Industries as are defined by the National Council on Industry as Small and Medium Scale Industries; “President” means the President of the Federal Republic of Nigeria. 29. Citation This Act may be cited as the Small and Medium Scale Enterprises Development Agency Act, 2003. [2004 No. 12.] SCHEDULE [Section 3. ] SUPPLEMENTARY PROVISIONS RELATING TO THE BOARIJ, ETC. Proceedings of the Board 1. Subject to section 27 of the Interpretation Act (which provides for decisions ofa statutory body to be taken by a majority of its members and for the person presiding at any meeting when a vote is ordered to have a second or casting vote), the Board may make standing orders regulating its proceedings or that of any of its committees. [L.F.N. 2004 Cap. 123.] 2. At every meeting of the Board, the Chairman shall preside and in his absence the members present at the meeting shall appoint one of them to preside at the meeting. 3. The quorum at a meeting of the Board shall consist of the Chairman or, in appropriate case, the person presiding at the meeting pursuant to paragraph 2 of this Schedule and other members provided that at least one third of the total membership of the Board are present. 4. The Board shall for the purpose of this Act, meet not less than three times in each year and the Board shall meet whenever it is summoned by the Chairman, and if required to do so, by notice given to him by not less than five other members, he shall summon a meeting of the Board to be held within 14 days from the date on which the notice is given. 5. Where the Board desires to obtain the advice of any person on a particular matter, the Board may co-opt him to the Board for such period as it thinks fit, but a person who is a member by virtue of this subparagraph shall not be entitled to vote at any meeting of the Board and shall not count towards a quorum. Committees 6. (1) Subject to its standing orders, the Board may appoint such number of standing and ad hoc committees as it thinks fit to consider and report on any matter with which the Agency is concerned. (2) A committee appointed under this paragraph shall- (a) consist of such number of persons (not necessarily members of the Board, as may be determined by the Board), and a person, other than a member of the Board, shall hold office on the Committee in accordance with the terms of his appointment; and (b) be presided over by a member of the Board. (3) The quorum of any committee set up by the Board shall be as may be determined by the Board. (4) A decision of a Committee of the Board shall be of no effect until it is confirmed by the Board. Miscellaneous 7. The fixing of the seal of the Agency shall be authorised by the signature of the Chairman or any other person generally or specifically authorised by the Board to act for that purpose and that of the Director-General. 8. Any contract or instrument which, if made by a person not being a body corporate, would not be required to be under seal may be made or executed on behalf of the Agency by the Director-General or by any other person generally authorised by the Board to act for that purpose. 9. Any document purporting to be a contract, instrument or other document duly signed or sealed on behalf of the Agency shall be received in evidence and shall, unless the contrary is proved, be presumed without further proof to have been so signed or sealed. 10. The validity of the membership of the Board or of any of its Committees shall not be affected by- (a) any vacancy in the membership of the Board or committee; or (b) any defect in the appointment of a member of the Board or committee; or (c) reason that any person not entitled to do so took part in the proceedings of the Board or commit1ee. 11. A member of a committee who has a personal interest in any contract or arrangement entered into or proposed to be considered by the Committee shall forthwith disclose his interest to the Committee and shall not vote on any question relating to the contract or arrangement. 12. No member of the Board shall be personally liable for any act or omission done or made in good faith while engaged in the business of the Agency. SUBSIDIARY LEGISLATION No Subsidiary Legislation
ROBBERY AND FIREARMS (SPECIAL PROVISIONS) ACT � ARRANGEMENT OF SECTIONS SECTION 1. Punishment for robbery.
12. Short title. An Act to make comprehensive provisions for matters relating to armed robbery. [1984 No. 5. 1986 No. 28.] [29th�March,�1984] [Commencement.J
(1) Any person who commits the offence of robbery shall upon trial and conviction under this Act, be sentenced to imprisonment for not less than 21 years. (2) If- (a) �������any offender mentioned in subsection (1) of this section is armed with any firearms or any offensive weapon or is in company with any person so armed; or (b) �������at or immediately before or immediately after the time of the robbery the said offender wounds or uses any personal violence to any person, he offender shall be liable upon conviction under this Act to be sentenced to death. (3) The sentence of death imposed under this section may be executed by hanging the offender by the neck till he be dead or by causing such offender to suffer death by firing squad as the Governor may direct.
(1) Any person who, with intent to steal anything, assaults any other person and at or immediately after the time of assault, uses or threatens to use actual violence to any other person or any property in order to obtain the thing intended to be stolen shall upon conviction under this Act be sentenced to imprisonment for not less than fourteen years but not more than twenty years. (2) If- (a) �������any offender mentioned in subsection (1) of this section is armed with any firearms or any offensive weapon or is in company with any other person so armed; or (b) �������at or immediately before or immediately after the time of the assault the said offender wounds or uses any other personal violence to any person, the offender shall upon conviction under this Act be sentenced to imprisonment for life. (3) Any person found in any public place in possession of any firearms whether real or imitation and in circumstances reasonably indicating that the possession of the fire- arms is with intent to the immediate or eventual commission by that person or any other person of any offence under section 1 of this Act or under the foregoing provisions of this section shall upon conviction under this Act be sentenced to imprisonment for not less than fourteen years but not more than twenty years.
(1) Any person having a firearm in his possession or under his control in contravention of the Firearms Act or any order made thereunder shall be guilty of an offence under this Act and shall upon conviction under this Act be sentenced to a fine of twenty thousand naira or to imprisonment for a period of not less than ten years, or to both. (2) For the avoidance of doubt, section 28 of the Firearms Act shall, subject as provided in section 12 (4) of this Act, have effect notwithstanding subsection (l) of this sec- tion.
(1) It shall be an offence punishable under this Act for any person to knowingly house, shelter, or give quarters to any person who has committed an offence under section 1 (2) of this Act. [1986 No. 28.] (2) It shall be the duty of any person, hospital or clinic that admits, treats or administers any drug to any person suspected of having bullet wounds to immediately report the matter to the police. (3) Any- (a) ������person who; or (b) ������hospital or clinic which, fails to report as stipulated in subsection (2) of this section shall be guilty of an offence under this Act. (4) A person convicted of an offence under subsections (1) and (3) of this section shall be Iiable- (a) �������������in the case of an individual, to imprisonment for a term not exceeding five years; and (b) �������������in the case of a hospital or clinic, to a tine of ten thousand naira and in addition the hospital or clinic shall be closed down. 5. Offence and punishment for receiving Any person who receives anything which has been obtained by means of any act constituting an offence under this Act shall be guilty of an offence under this Act and shall be liable upon conviction to be sentenced to imprisonment for life. r 1990 No. 31.] 6. Punishment for parties to offences under section 1, 2, 3 or 4 Any person who- (a) ������aids, counsels, abets or procures any person to commit an offence under sec- tion I, 2, 3 or 4 of this Act; or (b) ������conspires with any person to commit such an offence; or (c) �������supplies, procures or provides any person with firearms for use to commit an offence under section 1 or 2 of this Act, [1990 No. 31.] whether or not he is present when the offence is committed or attempted to be committed, shall be deemed to be gui Ity of the offence as a principal offender and shall be liable to be proceeded against and punished accordingly under this Act. 7. Forfeiture of assets (1) All the assets, movable or immovable, including motor vehicles, of any person convicted of an offence under this Act shall be forfeited to the Government of the State in which the asset or property is situated or found. [1986 No. 28.] (2) The Governor of a State may constitute a panel consisting of such number of persons (including an officer of the State Ministry of Justice) as he may think tit to conduct an investigation for the purpose of ascertaining the assets of any person convicted of an offence under this Act. Power to arrest by force without warrant, etc. (1) A police officer or a member of the armed forces may arrest without warrant any person reasonably suspected of having committed or of being about to commit an offence under this Act and the police officer or member of the armed forces may use such force, including the use of firearms, as may be reasonably necessary to effect the arrest of that person or to prevent his escape. (2) The foregoing provisions of this section shall have effect- (a) �������without prejudice to any other power conferred by any law on members of the Nigeria Police Force or members of the armed forces; and (b) �������notwithstanding anything to the contrary in any law.9. Trial of offences Offences under this Act shall be triable in the High Court of the State concerned. [1999 No. 62.] 10. Adaptation of Act to the Federal Capital Territory, Abuja The provisions of this Act shall apply to the Federal Capital Territory, Abuja as if it were one of the States of the Federation, and accordingly- (a) �������������any reference in this Act to the Governor of a State shall be construed as being a reference to the Minister of the Federal Capital Territory, Abuja; (b) �������������any reference to a serving or retired judge of a State shall be construed as a reference to a serving or retired judge of the High Court of the Federal Capital Territory, Abuja or a serving or retired judge of the Federal High Court; (c) ������������� any reference to any other person, office or authority of a State shall be con- strued as being a reference to the person, office or authority of the Federation with like status, designation or powers; and in particular, any reference to the Attorney-General of a State shall be construed as being a reference to the At- torney-General of the Federation. 11. Interpretation (1) In this Act, unless the context otherwise requires- “assault”�means striking, touching moving or otherwise applying force, including heat, light, electrical force, gas, odour, or any other substance or thing whatever, if ap- plied in such a degree as to cause injury or personal discomfort to the person of another, either directly or indirectly without his consent, or with his consent if the consent is ob- tained by fraud, or any bodily act or gesture, amounting to an attempt or threat to apply force of any kind as aforesaid to the person of another without his consent, in such cir- cumstance that the person making the attempt or threat has in fact or apparently a present ability to effect the purpose; “firearms”�includes any canon, gun, rifle, carbine, machine-gun, cap-gun, flint-lock gun, revolver, pistol, explosive or ammunition or other firearm, whether whole or in de- tached pieces; “Governor” means the Governor of any State in the Federation and includes the Minister of the Federal Capital Territory, Abuja; “offensive weapon” means any article (apart from a firearm) made or adapted for use for causing injury to the person or intended by the person having it for such use by him and it includes an air gun, air pistol, bow and aITOW, spear, cutlass, marcher, dagger, cudgel, or any piece of wood, metal, glass or stone capable of being used as an offensive weapon; “robbery”�means stealing anything and, at or immediately before or after the time of stealing it, using or threatening to use actual violence to any person or property in order to obtain or retain the thing stolen or to prevent or overcome resistance to its being stolen or retained; “steal”�means to take or convert to one’s use or the use of any other person anything other than immovable property, with any of the following intents- (a) ������an intent permanently to deprive the owner of the thing of it; (b) �����an intent permanently to deprive any person who has any special property in the thing of such property, the term “special property” here including any charge or lien upon the thing in question and any right arising from or depend- ent upon holding possession of the thing in question, whether by the person entitled to such right or by some other person for his benefit; (c) �������an intent to use the thing as a pledge or security; (d) ������an intent to part with the thing on a condition as to its return which the person taking or converting it may be unable to perform; (e) �������an intent to deal with the thing in such a manner that it cannot be returned in the condition in which it was at the time of taking or conversion; (f)������� in the case of money, an intent to use it at the will of the person who takes or converts it, although he may intend afterwards to repay the amount to the owner. 12.�Short title This Act may be cited as the Robbery and Firearms (Special Provisions) Act. SUBSIDIARY LEGISLATION �� No Subsidiary Legislation Source: Policy and Legal Advocacy Centre
PASSPORT (MISCELLANEOUS PROVISIONS) ACT ARRANGEMENT OF SECTIONS SECTION 1.� �Certain offences in respect of passports.
An Act to create,�among other things,�certain offences and their punishment,�in�re- spect of passports.[1985 No. 15.) [8th�August, 1985] [Commencement.)
(1) As from the commencement of this Act, it shall be an offence for any person- (a) ������not being a citizen of Nigeria, to have, hold or be in possession of any Nigerian passport; (b) ������to have, hold or be in unauthorised possession of more than one valid standard Nigerian passport; (c) �������unlawfully to alter, tamper with or mutilate any passport or any pages thereof; (d)�knowingly to make or cause to be made any false statement for the purpose of procuring a passport whether for himself or for another person; (e) �������to submit multiple application forms to one or more passport offices with the intention of obtaining multiple passports; (f)������� to knowingly conceal, hide from or fail to disclose to the proper authority the loss of a passport; (g) ������to act as a broker at or in the vicinity of any passport office or elsewhere, for the procurement of a passport; (h) ������to forge or traffic in passports or to hold or be in possession of any forged passport knowing the same to be forged;������������������������ � �� (i)�������� to attempt, aid, abet, counsel, procure or connive or conspire with any other person to commit any of the offences set out in this subsection. (2) Any person found guilty of an offence under paragraphs�(b)�to (i) of subsec- tion (1) of this section shall be liable on conviction to imprisonment for a term not ex- ceeding one year. (3) A person shall not be regarded as being in possession of more than one standard Nigerian passport if, in addition thereto, he is in possession of any other passport of the following descriptions issued to him by the lawful authority, that is- (a)�a Nigerian diplomatic or official passport; (b)�a Nigerian pilgrim’s passport; or (c)�a seaman’s passport or seaman’s card of identification. (4) In this section,�“standard Nigerian passport”�means any passport of certain de- scription normally issued to a Nigerian citizen, not being a passport of the description specified in paragraph�(a),�(b)�or�(c)�of subsection (3) of this section.2.�Recommender or guarantor signing application containing false declaration� liable ( 1) It shall be an offence for any recommender or guarantor to sign any application form that contains any false declaration knowing same to be false or to hide or conceal any material information. (2) Any person found guilty of an offence under subsection (1) of this section, shall be liable on conviction to imprisonment for a term not exceeding two years without the option of a fine.
( 1) It shall be an offence punishable under subsection (2) of this section for any per- son to unlawfully assist an alien to procure or be in possession of a Nigerian passport. (2) Any person found guilty of an offence under subsection (1) of this section, shall be liable on conviction to imprisonment for a term of five years without the option of a fine. 4.�Alien offenders under this Act (1) Any person found guilty of an offence under paragraph�(a)�of subsection (1) of section I of this Act shall be liable on conviction to imprisonment for a term of five years without the option of a fine. (2) An alien who is recommended or guaranteed or in any way assisted to procure a Nigerian passport in contravention of subsection (1) of section 3 of this Act, shall on conviction be liable to imprisonment for a term of five years without the option of a fine; and it shall be immaterial that the alien concerned has not actually procured the passport. (3) In addition to the penalty imposed under the foregoing provisions of this section, the alien concerned may be deported from Nigeria. 5.� Cancellation or withdrawal of passport etc. (1) The Minister may, at any time, cancel or withdraw any passport issued to any person if- (a)�the passport is obtained by fraud; (b)�the passport has expired; (c)�a person unlawfully holds more than one passport at the same time; (d)�it is in the public interest so to do. (2) The number of the passport, name and particulars of the holder of any passport withdrawn or cancelled pursuant to the provisions of subsection (1) of this section shall be published in the Federal�Gazette. (3) An offence under this Act shall be triable in a magistrate’s court.
In this Act, unless the context otherwise requires- “citizen of Nigeria”�has the meaning assigned thereto by sections 25 to 27 of the Constitution of the Federal Republic of Nigeria; [Cap. C23.] “Minister”�means the Minister charged with responsibility for matters relating to passports; “passport”�means a document of protection and authority to travel issued by the competent Nigerian officials to Nigerians wishing to travel outside Nigeria and includes as defined in subsections (3) and (4) of section I of this Act, the following- (a)�a standard Nigerian passport; (b)�a Nigerian diplomatic or official passport; (c)�a Nigerian pilgrim’s passport; and (d) a seaman’s passport or seaman’s card of identification.
This Act may be cited as the Passport (Miscellaneous Provisions) Act. SUBSIDIARY LEGISLATION������������������������������������������������� No Subsidiary Legislation � � Source: Policy and Legal Advocacy Centre
OATHS ACT ARRANGEMENT OF SECTIONS SECTION 1. Oaths to be taken. 2. Officers to take oaths. 3. Unnecessary repetition of oath. 4. Omission or irregularity as to oath, etc. 5. Form and manner in which oath may be taken. 6. Place and date of oath. 7. Absence of religious belief. 8. Affirmations. 9. Persons under age. 10. Authority to administer oaths. 11. Taking oaths out of Nigeria. 12. Power of Nigerian officials abroad. 13. Voluntary declaration. 14. Additional oaths. 15. Effect of oath of allegiance, etc., on persons not citizens of Nigeria. 16. Short title and application. SCHEDULES FIRST SCHEDULE Oaths SECOND SCHEDULE Officers to take oaths THIRD SCHEDULE Enactments repealed OATHS ACT Act to consolidate and amend the law as to oaths and affirmations. [1963 No. 23.] [1st October, 1963] [Commencement.] 1. Oaths to be taken The oaths to be taken as occasion shall demand shall be the oaths set out in the First Schedule to this Act. [First Schedule.] 2. Officers to take oaths A person appointed to an office set out in the second column of the Second Schedule to this Act shall take the oath specified in the first column of the said Schedule which shall be administered by the authority specified in the third column of the said Schedule. [Second Schedule.] 3. Unnecessary repetition of oath (l) Except in the case of the President, no person who has duly taken the Oath of Allegiance or the Judicial Oath in Nigeria as provided in this Act shall be required again to take that oath on appointment to any other office or on any other occasion. (2) A person appointed to act in any office or capacity in the place of any officer or person, shall not be required to take any oath on the occasion of such appointment, unless the oath required to be taken in respect of such appointment is different from or in addition to any oath duly taken by him in respect of any other appointment, permanent or temporary. (3) For the avoidance of doubt and notwithstanding the provisions of subsection (I) of this section, a person holding an office or position specified in the second column of the Second Schedule to this Act shall, on or as soon as may be convenient after the first day of October, nineteen hundred and sixty-three, take the oath prescribed for that office in the first column of the said Schedule. [1967 No. 37.] 4. Omission or irregularity as to oath, etc. (l) Nothing in this Act shall render, or be deemed to render or be deemed to have rendered invalid any act done or which hereafter may be done by a public officer in the execution or intended execution of his official duties, by reason only of the omission by the public officer to take any oath or to make any affirmation which the officer should take or should have taken or should make or should have made: Provided that any person who declines, neglects, or omits to take the required oath or make the required affirmation under this Act shall- (a) if he has already entered on his office, be deemed to have vacated that office from the date of refusal; and (b) if he has not already entered on his office, be disqualified from entering on the same. (2) No irregularity in the form in which an oath or affirmation is administered or taken shall- (a) invalidate the performance of official duties; or (b) invalidate proceedings in any court; or (c) render inadmissible evidence in or in respect of which an irregularity took place in any proceedings. (3) The failure to take an oath or make an affirmation, and any irregularity as to the form of oath or affirmation shall in no case be construed to affect the liability of a witness to state the truth. 5. Form and manner in which oath may be taken (l) Whenever an oath is required to be taken under the provisions of this or any other Act, or in order to comply with the requirements of any law in force for the time being in Nigeria, or other country, the following provisions shall apply- The person taking the oath may do so in the form and manner following, that is to say-(a) he shall- (i) if a Muslim, place both hands on a copy of the Koran; (ii) if a Christian, hold in his right hand a copy of the Holy Bible or of the New Testament; (iii) if a Jew, hold in his uplifted hand a copy of the Old Testament; and shall say or repeat after the person administering the oath the words pre- scribed by law or by the practice of the court, as the case may be; (b) in any other manner which is lawful according to any law, customary or otherwise, in force in Nigeria. (2) Where any person taking an oath is physically incapable of taking the oath as provided in the foregoing subsection, he may touch or hold such copy otherwise, or if necessary, such copy may be held before him by the person administering the oath. 6. Place and date of oath Every commissioner for oaths or notary public before whom any oath or affidavit is taken or made under this Act shall state truly in the jurat or attestation at which place and on what date the oath or affidavit is taken or made. 7. Absence of religious belief Where an oath has been duly administered and taken the fact that the person to whom the same was administered had, at the time of taking the oath, no religious belief, shall not for any purpose affect the validity of the oath. 8. Affirmations Any person who objects to the taking of an oath and desires to make an affirmation in lieu thereof, may do so without being questioned as to the grounds of such objection or desire, or otherwise, and in any such case the form of the required oath shall be varied by the substitution for the words or swearing, the words, “I solemnly, sincerely, and truth- fully affirm that …. “; and such other consequential variations of form as may be neces- sary shall thereupon be made: Provided that in any case where the Oath of Allegiance is to be taken, for the words “truthfully affirm” in this section there shall be substituted the words “truly declare and affirm, and the words “So help me God,” shall be omitted. 9. Persons under age Anything to the contrary in this Act notwithstanding, if it appears to a court or officer before whom an oath other than a promissory oath is to be taken or affirmation other than a promissory affirmation is to be made, that the person about to take the oath or make the affirmation ought not, by reason of immature age or for any other sufficient cause, to be allowed to take the oath or make the affirmation as aforesaid, it shall be lawful for the court or officer, if the court or officer shall in its or his free discretion so think fit, to al- low such person, in lieu of taking the oath or making the affirmation, to give evidence or make a declaration without oath or affirmation and in any such case the court or officer shall enter in the minutes of the proceedings or on the instrument or document concerned, as the case may be, a note of the fact of the evidence or declaration having been given or made without oath or affirmation, and of the reasons therefore: Provided that, if any person declining or objecting to take an oath is, in the opinion of the court or officer as the case may be, competent to make an affirmation, such person shall, on the court or officer so directing him, thereupon make an affirmation as provided by section 8 of this Act. 10. Authority to administer oaths (1) It shall be lawful for the Chief Justice of Nigeria, a Justice of the Supreme Court, the President and Justices of the Court of Appeal and any judge of the Federal High Court, a notary public, and any commissioner for oaths, to administer any lawful oath or to take any lawful affirmation or affidavit which may be required to be taken or made for the purpose of complying with the requirements of any law for the time being in force throughout Nigeria or elsewhere, except where such procedure is expressly or by necessary implication manifestly excluded by the terms of such law as aforesaid and the presumption shall be against any such exclusion. (2) It shall be lawful for any of the persons mentioned in subsection (1) of this section to take any declaration made in the form prescribed in the First Schedule to this Act, in cases where an oath is or has been abolished by any enactment. [First Schedule.] 11. Taking oaths out of Nigeria (1) Any oath or affidavit required for any court or for the purposes of registration of an instrument may be taken or made in any place out of Nigeria before any person having authority to administer an oath in that place. (2) The provisions of subsection (1) of this section shall apply to any declaration, or affirmation in lieu of oath or affidavit so taken or made. (3) In the case of a person having such authority by the law of a country other than Nigeria, judicial and official notice shall be taken of his seal or signature affixed, im- pressed or subscribed to or on any such oath, affidavit, declaration or affirmation. 12. Power of Nigerian officials abroad (1) Every Nigerian official of the rank of secretary or above in a Nigerian Embassy or legation may in any country where he exercises his functions, administer any oath and take any affidavit and also do any notarial act which a notary public can do within Nigeria. (2) Any oath, affidavit and notarial act administered, sworn or done by or, before any such person shall be as effectual as if duly administered, sworn or done by or before any lawful authority in any part of Nigeria. (3) Any document purporting to have affixed, impressed or subscribed thereon or thereto the seal or signature of any person authorised by this section to administer an oath in testimony of any oath, affidavit or act being administered, taken or done by or before him shall be admitted in evidence without proof of the seal or signature of that person, or of the official character of that person. 13. Voluntary declarations It shall be lawful for any commissioner for oaths, notary public or any other person authorised by this Act to administer an oath, to take and receive the declaration of any person voluntarily making the same before him in the form set out in the First Schedule to this Act. [First Schedule.] 14. Additional oaths (1) The President may in writing require the holder of any office to take or affirm the Judicial Oath or the Oath of Allegiance. (2) The President may by order published in the Federal Gazette amend the First and Second Schedules to this Act, and may by the same or any other order provide that this Act shall apply in relation to persons who are not citizens of Nigeria subject to such modifications as may be prescribed. [Second Schedule.] 15. Effect of Oath of Allegiance, etc., on persons not citizens of Nigeria (l) Where a person not a citizen of Nigeria is, while in Nigeria, for any reason required to take the Oath of Allegiance of Nigeria or other oath relevant to his employment, the Oath of Allegiance shall, upon the termination of his residence or stay in Nigeria cease to be binding upon him but any other oath taken shall continue to have effect ac- cording to its tenor. (2) Nothing in this Act shall be construed to the prejudice of the allegiance which any such person may owe irrespective of the taking of the Oath of Allegiance for the time being to Nigeria. 16. Short title and application This Act may be cited as the Oaths Act, and shall in so far as other provisions to the contrary are not made by any State acting within the scope of its legislative authority, apply throughout the Federation. SCHEDULES FIRST SCHEDULE I …………………………………………………………………………………………………………………do solemnly swear/affirm that I will be faithful and bear true allegiance to the Federal Republic of Nigeria and that I will preserve, protect and defend the Constitution of the Federal Republic of Nigeria. So help me God. OATH OF OFFICE OF PRESIDENT I ………………………………………………………………………………………………do solemnly swear/affirm that I will be faithful and bear true allegiance to the Federal Republic of Nigeria: that as President of the Federal Republic of Nigeria, I will discharge my duties to the best of my ability, faithfully and in accordance with the Constitution of the Federal Republic of Nigeria and the law, and always in the interest of the sovereignty, integrity, solidarity, well-being and prosperity of the Federal Re- public of Nigeria; that I will strive to preserve the Fundamental Objectives and Directive Principles of State Policy contained in the Constitution of the Federal Republic of Nigeria; that I will not al- low my personal interest to influence my official conduct or my official decisions; that I will to the best of my ability preserve, protect and defend the Constitution of the Federal Republic of Nigeria; that I will abide by the Code of Conduct contained in the Fifth Schedule to the Constitution of the Federal Republic of Nigeria; that in all circumstances, I will do right to all manner of people, according to law, without fear or favour, affection or ill-will; that I will not directly or indirectly communicate or reveal to any person any matter which shall be brought under my consideration or shall become known to me as President of the Federal Republic of Nigeria, except as may be required for the due discharge of my duties as President; and that I will devote myself to the service and well-being of the people of Nigeria. So help me God. OATH OF OFFICE OF VICE-PRESIDENT, MINISTER, OR SPECIAL ADVISER I ……………………………………………………………………………………………… do solemnly swear/affirm that I will be faithful and bear true allegiance to the Federal Republic of Nigeria; that as Vice- President of the Federal Republic of Nigeria/Minister of the Government of the Federation/Special ………………………………………………. Adviser to , I will discharge my duties to the best of my ability, faithfully and in accordance with the Constitution of the Federal Republic of Nigeria and the Law, and always in the interest of the sovereignty, integrity, solidarity, well-being and prosperity of the Federal Republic of Nigeria; that I will strive to preserve the Fundamental Objectives and Directive Principles of State Policy contained in the Constitution of the Federal Republic of Nigeria; that I will not allow my personal interest to influence my official conduct or my official decisions; that I will to the best of my ability preserve, protect and defend the Constitution of the Federal Republic of Nigeria; that I will abide by the Code of Conduct contained in the Fifth Schedule to the Constitution of the Federal Republic of Nigeria; that in all circumstances, I will do right to all manner of people, according to law, without fear or favour, affection or ill-will; that I will not directly or indirectly communicate or reveal to any person any matter which shall be brought under my consideration or shall become known to me as Vice-President of the Federal Republic of Nigeria/Minister of the Government of the Federation/Special Adviser to ……………………..except as may be required for the discharge of my duties as Vice-President/Minister/Special Adviser. So help me God. JUDICIAL OATH I …………………………….swear that in the service of my country in the office of …………………… . FIRST SCHEDULE-continued JUDICIAL OATH-continued 1. I will be faithful and bear true allegiance to the Federal Republic of Nigeria at all times. 2. I will well and truly exercise the judicial functions entrusted to me and will do right to all manner of people in accordance with the Constitution of the Federal Republic of Nigeria as by law established and in accordance with the laws and usage of the Federal Republic of Nigeria without fear or favour, affection or ill-will. 3. I will always place service to the nation above all selfish interests, realising that a public office is a public trust. 4. I will always perform my judicial duties diligently and efficiently and will not engage or be involved in any activity in conflict either directly or indirectly with this pledge. 5. I will, in the performance of my judicial duties, eschew corruption in all its facets. 6. I will always follow the path of justice, honesty and concord amongst all the people of Nigeria in all I do. So help me God. OFFICIAL OATH I hereby solemnly declare, swear and pledge that in the service of my country- 1.I will be faithful and bear true allegiance to the Federal Republic of Nigeria at all times. 2. I will not discriminate on the basis of religion, tribe, cult, or status or practise any form of partiality in the performance of my official duties. 3. I will always place service to the public above selfish interests, realising that a public office is a public trust. 4. I will always perform my official duties diligently and efficiently and will not engage or be involved in any activity in conflict either directly or indirectly with this pledge. 5. I will, in the performance of my official duties, eschew and expose corruption and will also not corrupt others or aid or abet corruption in any of its facets in and outside the public service. 6. I will always follow the path of justice, honesty and concord amongst all the people of Nigeria in all I do. So help me God. OATH OF SECRECY I ………………………………………………………………………………………….. swear that I will not directly or indirectly communicate or reveal any matter to any person which shall be brought under my consideration or shall come to my knowledge in the discharge of my official duties except as may be required for the discharge of my official duties or as may be specially permitted by the Presi- dent. So help me God. FIRST SCHEDULE-continued OATH OF OFFICER OF THE EXECUTIVE COUNCIL OF THE FEDERATION I …………………………………………………………………….being called upon to exercise the functions of …………………………………………………………………. to the Federal Executive Council of the Federation swear that I will not directly or indirectly reveal such matters as shall be debated in the Council and committed to my secrecy. So help me God. OATH OF A SENATOR OR A MEMBER OF THE HOUSE OF REPRESENTATIVES I …………………………………………………………………………………………………………… swear that I will give faithful service to this National Assembly and support and uphold the Constitution of the Federal Republic of Nigeria as by law established. So help me God. COURT PROCEEDINGS OATH OF ASSESSORS I ………………………………………………………………………………………………………..swear by Almighty God that I will well and truly try the issue joined between the Federation of Nigeria and the prisoner at the bar and a true opinion give according to the evidence. EVIDENCE OATH I …………………………………………………………………………………. do hereby swear by Almighty God that the evidence I shall give shall be the truth, the whole truth and nothing but the truth. INTERPRETER’S OATH Civil I …………………………………………………………………………………..swear by Almighty God that I will well and faithfully interpret and explain to the court (or commission of) and the witnesses all such matters and things as shall be required of me to the best of my skill and understanding; and that I will truly translate or explain all documents entrusted to me for such purpose to the best of my ability, and, except as authorised by the court (commissioners), will not directly or indirectly reveal the contents of such documents as may be entrusted to me or the evidence given by witness which may have been interpreted by me. FIRST SCHEDULE-continued CRIMINAL I ………………………………………………………………………………………………. swear by Almighty God that I will well and faithfully interpret and true explanation make between the court, the assessors, the witnesses and the prisoner at the bar according to the best of my skill and understanding. SHORTHAND WRITERS I ………………………………………………. swear by Almighty God that I will to the best of my ability take down in shorthand the evidence and such other matters as shall be required of me and make a true and accurate transcript thereof (and that I will not without leave of the court (commission) divulge to any person the notes I shall take of the evidence that the witness shall give to the court (commission) touching matters in question). VOIRE DIRE I ………………………………………swear by Almighty God that I shall true answer make to all such questions as the court (or as the case may be) shall demand. STATUTORY DECLARATION I ………………………………………… do solemnly and sincerely declare that (set out in numbered paragraphs if more than one matter) and I make this solemn declaration conscientiously believing the same to be true, and by virtue of the provisions of the Oaths Act. FORM OF ATTESTATION DECLARED at ……………………………………………….. ..in ………………………………………………….. this ………………………………………………………. date of . ……………………………………………………… Before me ——————————————————-Commissioner for Oaths/Notary Public, etc. OATH FOR AFFIDAVITS FORM A I …………………………………………………………………………………………do hereby solemnly swear by Almighty God that this is my name and handwriting and that the facts deposed by me in this affi- davit are the truth, the whole truth and nothing but the truth. FIRST SCHEDULE—continued FORM B BLIND OR ILLITERATE DEPONENT I …………………………………………………………………………….do hereby solemnly swear by Almighty God that the facts deposed by me in the affidavit are the truth, the whole truth and nothing but the truth. FORM OF JURAT (a) Where the Commissioner has read the affidavit to deponent SWORN at ………………………………………………………… in ………………………………………………this ……………………………………………………………………… day of …………………………………. before me; I having first truly, distinctly and audibly read over the contents of this affidavit to the deponent he being blind or illiterate and explained the nature and contents of the exhibits therein referred to in the ……………………………………………………………………………………………………………………………… language when he appeared perfectly to understand the same, and made his mark (or signature) thereto in my presence. ����������������.. Commissioner for Oaths (b) Where a third person has read the affidavit to deponent SWORN at ………………………………………………………… in ……………………………………………… this ……………………………………………………… ……………day of ……………………………………before me; and I certify that this affidavit was read over in my presence to the deponent he being blind or illiterate and the nature and contents of exhibits therein referred to explained to him in the . …………………………………………… language, when the deponent appeared perfectly to understand the same, and made his mark (or signature) thereto in my presence. �������������.. Commissioner for Oaths FORM C DEPONENT PHYSICALLY INCAPABLE OF TAKING THE OATH WITH UPLIFTED HAND A.B. is that your mark (signature)? You do swear by Almighty God that the contents of this your affidavit are true? Form of jurat SWORN at ………………………………………………………….in …………………………………………….. this ……………………………………………………………………… day of …………………………………. before me; the deponent A.B. having made his mark to this affidavit in my presence, he being physically in- capacitated from writing his name. ������������ Commissioner for Oaths FIRST SCHEDULE-continued If the deponent is incapable of affixing any distinguishable mark whatever to the affidavit, the jurat should be as follows- SWORN by the above-named deponent A.B. at ………………………….. in ……………………………… ……………………………………………… this …………………………………..day of …………………………….. without the deponent affixing thereto any mark or signature, he being physically incapable of so doing. Before me Commissioner for Oaths FORM D INTERPRETER I swear by Almighty God that I well understand the English language and the ……………………. languages and that I have truly distinctly and audibly interpreted the contents of this affidavit to the deponent ……………………………………………………… in the———————————–language and that I will truly interpret the oath about to be administered unto him/her. FORM OF JURAT SWORN at …………………………………………in …………………………….this …………………….. day of ………………………………………………….. through the interpretation of . …………………………………… of (address) the said ………………………………………….having first been sworn that he had truly and faithfully interpreted the contents of this affidavit to the deponent.. …………………………and that he truly and faithfully interpreted the oath administered to him. Before me �������������.. Commissioner for Oaths ARMED FORCES OATH I …………………………………………………………………………………..swear by Almighty God that in the service of my country- 1. I will be faithful and will bear true allegiance to the Federal Republic of Nigeria and the Commander-in-Chief of the Armed Forces of Nigeria at all times. FIRST SCHEDULE—continued ARMED FORCES OATH-continued 2. I will truly and faithfully serve the Federal Republic of Nigeria as by law established as a . …………. and will as in duty bound so serve for the period of my engagement or re-engagernent, as the case may be, and to wherever ordered by land, sea or air and I will observe and obey commands of the Government of the Federation of Nigeria as by law established and of officers placed over me. 3. I will always perform my duties diligently and efficiently and will not engage or be involved in any activity in conflict either directly or indirectly with this pledge. 4. I will, in the performance of my duties, eschew and expose corruption and will not corrupt others or aid or abet corruption in all its facets. 5. I will not discriminate on the basis of religion, tribe or cult or practise any form of partiality in the performance of my duties and will always follow the path of justice, honesty and concord amongst all the people of Nigeria in all I do. 6. I will subject myself to all Acts, Laws, subsidiary legislation and service regulations which now are or shall, from time to time, be in force and applicable to the Arm in which I am to serve during the period of my engagement or re-engagernent, as the case may be. So help me God. �������������� Signature or mark SWORN at ……………………………. this ……………………day of ………………………………20 ……… . Before me �����������.. Signature of Officer ARMED FORCES AFFIRMATION The declaration will follow the form of oath except that the words “swear by Almighty God” are omitted and the words “solemnly, sincerely and truthfully affirm” are substituted. LOCAL FORCES OATH (To be taken by all ranks) I ………………………….. swear that I will bear true and faithful allegiance to the President, Commander-in Chief of the Armed Forces of Nigeria and that I will truly and faithfully serve the Federal Republic of Nigeria as by law established and that I will while residing within Nigeria serve in the Local Forces of Nigeria for the defence of Nigeria against all of its enemies and opposers whatsoever, according to the conditions of my service. ��������������� Signature of person taking oath SWORN before me …………………………this …………….day of ………………………………20 ……….. Signature of person administering the oath FIRST SCHEDULE-continued LOCAL FORCES (SUPPLEMENTARY RESERVE) OATH (To be taken by officers and cadets of the supplementary reserve) I ………………………………………………………………………………swear that I will bear true and faithful allegiance to the President, Commander-in Chief of the Armed Forces of Nigeria and that I will truly and faithfully serve the Federal Republic of Nigeria as by law established and that I will while residing within Nigeria serve in the Local Forces of Nigeria for the defence of Nigeria against all of its enemies and opposers whatsoever, according to the conditions of my service. ���������������. Signature of officer or cadet SWORN before me ……………………….. this ……………day of ……………………………… 20 ……….. �������������������… Signature of person administering the oath POLICE OATH (To be taken by superior police officers and inspectors) I ………………………………………………………………………. swear that I will bear true allegiance to the Federal Republic of Nigeria and that I will truly and faithfully obey all lawful commands of the Government of the Federation as by law established and of any officer set over me whilst I am serving in the office of police officer; and that I will use my best endeavours for the preservation of peace and prevention of crime and the apprehension of offenders against the peace and that I will in all respects to the best of my skill and knowledge discharge all duties of the said office according to law. �����������.. Signature or mark SWORN at …………………………….this …………………… day of ……………………………… 20 ……….. ����������������������. Signature and appointment of person authorised POLICE DECLARATION (To be taken by police non-commissioned officers, constables and recruit constables) I …………………………………………………………………………………… solemnly, sincerely and truthfully affirm and declare that I will bear true allegiance to the Federal Republic of Nigeria and that I will truly and faithfully obey all lawful commands of the Government of the Federation as by law es- tablished and of any officer set over me, whilst [ am serving in the office of police officer; and that I will use my best endeavours for the preservation of peace and the apprehension of offender against the peace and that I will in all respects to the best of my skill and knowledge discharge all duties of the said office according to law. �������������. Signature of declarant FIRSTSCHEDULE-continued SECOND SCHEDULE-continued Nature of Oath Persons to tender Oath Persons to take Oath Chief Justice of Nigeria Justices of the Supreme Court President and Justices of the Court of Appeal Chief Judge and Judges of the Federal High Court Commissioners of Inquiry and Tribu- nals Oath of Member of Sen- Senators ate or Member of House Members of House of Representatives of Representatives Judicial Oath Official Oath Oath of Secrecy Armed Forces Oath Local Forces Oath Police Oath Police Declaration The President of the Senate Attorney-General of the Federation Solicitor-General of the Federation Members of the Civil Service Commis- sion Members of the Police Service Com- mission [1976 No. 22.] Members of the Civil Service of the Federation other than Permanent Sec- retaries and those in categories ex- empted by the Federal Civil Service Commission by notice in the Federal Gazette Members of the Local Forces Members of the Police Force The President or the Chief Justice of Nigeria The President of the Senate or the Speaker Speaker or Clerk of the National As- sembly or clerk of the particular House as the case may be The President or the person presiding at the first meeting of the Federal Ex- ecutive Council after the appointment of the person to take the oath The President or a person authorised by him; the Clerk of the National As- sembly, the head of the Ministry or Institution or Department or a person authorised by him Head of a Ministry or a person author- ised by him The Chief of Staff of the Arm or Local Force concerned or any officer authorised by him The Inspector-General of Police or any officer authorised by him SECOND SCHEDULE-continued Nature of Oath Court proceedings Affidavit Chapter Persons to take Oath A witness before a competent court or before a Commission of Inquiry The person swearing THIRD SCHEDULE [Section 2.] Enactments repealed Short titLe Persons 10 lender Oath Clerk of the court or the secretary to the Commission, as the case may be A Commissioner for Oaths or a Regis- trar of the Supreme Court or of the Federal High Court authorised in that behalf by the Chief Judge of the Court concerned. Extent of repeaL Cap. 142 of 1908 Laws of Nigeria Cap. 143 of 1908 Law of Nigeria Oaths and Affirmations Act Official Oaths Act The whole Act The whole Act
NIGERIAN INSTITUTE OF MANAGEMENT ACT ARRANGEMENT OF SECTIONS PART I Establishment of the Nigerian Institute of Management. Governing Council and its Duties SECTION
PART II Financial Provisions 5. Funds of the Institute. PART III The Registrar
PART IV Registration
PART V Professional Discipline 11. Establishment of Professional Management Disciplinary Tribunal and Professional Management Investigating Panel.
PART VI Miscellaneous and General
SECTION
SCHEDULES FIRST SCHEDULE Supplementary Provisions relating to the Council SECOND SCHEDULE Transitional Provisions as to Property, etc. THIRD SCHEDULE Supplementary Provisions relating to the Disciplinary Tribunal and Investigating Panel� NIGERIAN INSTITUTE OF MANAGEMENT ACT An Act to establish the Nigerian Institute of Management; and for related matters.� [2003 No. 14.] [19th June,�2003] [Commencement.] PART I Establishment of the Nigerian Institute of Management, Governing Council and its Duties
(1) There shall be established a body to be known as the Nigerian Institute of Management (in this Act referred to as “the Institute”) which shall be a body corporate under that name and be charged with the general duty of- (a) ���determining what standards of knowledge and skill are to be attained by persons seeking to become members of the management profession and raising those standards from time to time as circumstances may permit; (b) �������������securing in accordance with the provisions of this Act the establishment and maintenance of registers of members and the publication from time to time, of a list of those members; (c) ������������ regulating and controlling the profession of management in all its aspects and ramifications; and (d) �������������performing though the Council under this Act the functions conferred on it by this Act. (2) The Institute shall have perpetual succession and a common seal, which shall be kept in such custody as the Council under this Act may, from time to time, authorise. (3) The Institute may sue and be sued in its corporate name and may hold, acquire and dispose of any property, movable and immovable. (4) Subject to the provisions of this Act, members admitted to the Institute shall possess adequate knowledge and experience as managers and be enrolled in the category of- (a)��companions; (b)��fellows; (c)���members; and (d )���associates (5)�Persons accorded status as professional managers by the Council shall be entitled to the use of that name and shall be recorded as-
| (a) | companions; |
| (b) | fellows; |
| (c)� | members;�and |
| (d)� | associates: |
Provided they satisfy all the criteria as stipulated by the Council, from time to time, as applicable to each grade of membership and as contained in the by-laws of the Institute. (6) Every professional member excluding companions are required to attend a number of mandatory continuing professional education programme (MCPEP)-as specified by the Council and as contained in the by-laws as a prerequisite to upgrading. (7) All newly elected members into the grades of Associates and Members shall undergo Membership Induction Programme (MIP) before the confirmation of their election into these grades. (8) The following are the designated letters for- (a)��Companions of the Nigerian Institute of Management shall be CNIM; (b)��Fellows of the Nigerian Institute of Management shall be FNIM; (c)��Members of the Nigerian Institute of Management shall be MNIM; and (d )��Associates of the Nigerian Institute of Management shall be AMNIM. (9) Graduates and students registered for training shall become professional members only after satisfying requirements for membership as stipulated in the by-laws. (10) Affiliates are companies or individuals with functional working relationship with the Institute. (11) Corporate members, firm, company, association, institution or other corporate or incorporated body may at the discretion of the Council, be admitted as a corporate member and admission as a corporate member shall not confer professional membership of the Institute on any member of the company or organisation.
(1) The principal officers of the Institute shall be the President, Deputy President and a National Treasurer who shall be financial members in the grades of Associates, Members and Fellows of the Institute, to be elected annually at the first Council meeting after the annual general meeting and hold the same office for not more than two years continuously. (2) The President shall be the Chairman at the meetings of the Institute. But in the event of the death, incapacity or inability for any reason of the President, the Deputy President shall act in his stead for the unexpired portion of the term of office. (3) The President, Deputy President and the National Treasurer shall respectively be Chairman, Deputy Chairman and the Treasurer of the Council. (4) If the President or the Deputy President or the National Treasurer ceases to be a member of the Institute, he shall cease to hold any of the offices designated under this section.
(1) There shall be, as the governing body of the Institute, a Council charged with the administration and general management of the Institute. (2) The Council shall consist of the following members- (a) ������the President of the Institute who shall be the Chairman; (b) ������the Deputy President of the Institute who shall be the Vice-Chairman; (c) �������the Treasurer; (d) ������four Vice-Presidents; (e) �����one person representing the Federal Ministry or other Federal Office in charge of Establishment or Management Matters; (f) ������six zonal Chairmen elected every two (2) years from the six geo-political�zones; (g)������� 12 others (beside the officers in�(a)�to�(c))�above who are individual members of� Council elected at the annual general meeting;(h)�������seven corporate members nominated by Council; (i)������ three representatives from educational and training institutions nominated by�the Council; ������ (j)����� �a Chairman Board of Fellows; (k)�������chairmen of Committees of Council (who are elected Council members); (l )����� ��past Presidents of the Institute and Chairmen of Councils; and (m) ������any co-opted member(s) up to a maximum of ten. (3) The provisions of the First Schedule to this Act shall have effect with respect to the qualifications and tenure of office of members of the Council and the other matters therein mentioned. [First Schedule.]
(1) There shall be appointed annually by the Council, a Board of Fellows, to co- ordinate the activities of fellows of the Institute and to recommend to the Council on yearly basis admission of members to the fellowship and companionship grades. (2) The Board of Fellows shall consist of persons who have been duly elected as Fellows of the Institute. PART IIFinancial Provisions 5. Funds of� the Institute� (1) The Council shall establish and maintain a fund, the management and control of which shall be in the hands of the Council and into which shall be paid- (a) ������all monies received by the Council in pursuance of this Act; (b) �����all fees and other monies payable to the Council by its members, individuals and corporate bodies; and (c) ������such monies as may be provided by the Federal, State and Local Governments or individuals or corporate bodies, national or international to the Council by way of grant, subvention or by way of loan or otherwise. (2) There shall be paid out of the Fund of the Institute- (a) ������all expenditure incurred by the Council in the discharge of its functions under this Act; (b) �����the remunerations and allowances of the Registrar and other staff of the Institute; and (c) ������such reasonable travelling and subsistence allowances of members of the Council in respect of the time spent on the duties of the Council as the Council�may determine. (3) The Council may invest money of the Fund in any security created or issued by or on behalf of the Government of the Federation or in any other securities in Nigeria approved by Council. (4) The Council may, from time to time, borrow money for the purposes of the Institute�and any interest payable on moneys so borrowed shall be paid out of the Fund. (5) The Council shall keep proper accounts on behalf of the Institute in respect of each year and proper record in relation to those accounts and the Council shall cause the account to be audited by an auditor appointed from the list and in accordance with the guidelines supplied by the Auditor-General of the Federation. (6) The auditor appointed for the purposes of this section, shall not be a member of the Council. PART III The Registrar�
(1) It shall be the duty of the Council to appoint a fit person to be the Registrar for the purposes of this Act. (2) The Registrar shall be the Head of Administration of the Institute and Secretary to the Council. (3) The Registrar shall prepare and maintain, in accordance with the rules made by the Council, a register of the names, addresses, approved qualifications and other relevant particulars as may be specified in the rules, of all persons who are entitled to be enrolled as companions, fellows, members or associates. (4) The Register shall consist of five parts of which one part shall be in respect of companions, the second part shall be in respect of fellows, the third part shall be in respect of members, the fourth shall be in respect of associates and the fifth part shall be in�respect of graduates and students. (5) Subject to the following provisions of this section, the Council may make rules with respect to the form and keeping of the Register and making of entries therein, and in particular- (a) ������the making of applications for enrolment;(b) �����providing for notification to the Registrar, by the person to whom registered particulars relate, of any change in those particulars; (c)������authorising a registered person to have any qualification which is in relation to the relevant division of the profession, either an approved qualification or an accepted qualification for the purpose of this Act registered in relation to his name in addition to or, as he may elect, in substitution for any other qualifications so registered; (d) ������specifying the fees including subscription to be paid to the Institute in respect of the entry of names on the Register authorising the Registrar to refuse to enter a name on the Register until the fee specified for the entry has been paid; (e) �����specifying anything failing to be specified under this section, but rules made for the purposes of subsection (4) of this section shall not come into force until they are confirmed at a special meeting of the Institute convened for that purpose or at the next annual general meeting as the case may be. (6) The Registrar shall- (a) ������correct, in accordance with the Council’s directions, any entry in the Register which the Council directs him to correct as being in the Council’s opinion an entry which was incorrectly made; (b) ������make, from time to time, any necessary alterations in the registered particulars of registered persons; (c) �������remove from the Register the name of any registered person who has died; (d) ������record the names of members of the Institute who are in default for more than twelve months in the payment of annual subscriptions, and take such action in relation thereto (including removal of the names of the defaulters from the Register) as the Council may direct or require. (7) If the Registrar- (a) ������sends by post to any registered person a letter addressed to him at his address on the Register enquiring whether the registered particulars relating to him are correct and receives no reply to the letter within the period of six months from the date of posting; and (b) ������upon the expiration of that period sends in the like manner to the person in question a second similar letter and receives no reply to that letter within three months from the date of posting it,�the Registrar may remove the particulars relating to the person in question from the Register�and the Council may direct the Registrar to restore to the appropriate part of the Register�any particulars removed therefrom under this subsection.
(a) ������cause the Register to be printed, published and put on sale to members of the public not later than two months from the appointed day; (b) ������in each year after that, in which the Register is first published cause to be printed, published and put on sale as either a corrected edition of the Register or a list of alterations made to the Register since it was last printed; and (c) ������cause a print of each edition of the Register and of each list of correction to be deposited at the principal offices of the Institute and the Council shall keep the Register and list so deposited available at all reasonable times for inspection by members of the Institute. (2) A document purporting to be a print of an edition of the Register published under this section by authority of the Registrar, or documents purporting to be prints of an edition so published, shall (without prejudice to any other mode of proof) be admissible in any proceeding as evidence that any person specified in the document, for the documents read together, as being registered was so registered at the date of the edition or of the list of corrections, as the case may be, and that any person not so specified was not so registered. (3) Where in accordance with subsection (2) of this section, a person is, in any proceeding, shown to have been, or not to have been, registered at a particular date, he shall, unless the contrary is proved, be taken for the purposes of those proceedings as having at all material times thereafter continued to be, or not to be, so registered. PART IV Registration
(1) Subject to rules made under section 7 of this Act, a person shall be entitled to be enrolled or registered as a management practitioner if- (a)������ �������������he passes the qualifying examination accepted by the Council and completes the practical training prescribed by the institute under this Act; or (b) ������he holds any other qualification accepted by the Institute for the time being; or ��������(c) ����� �he qualifies for enrolment as member in any of the categories specified under subsection (4)�(a)�to�(d)�of section 1 of this Act. (2) An applicant for registration shall, in addition to evidences of qualification, satisfy the Council that- (a) ������he is of good character; (b) ������he has attained the age as prescribed in the by-laws of the Institute;�and (c) ����� �he has not been convicted in Nigeria or elsewhere of an offence involving�fraud or dishonesty. (3) The Council shall, from time to time, publish particulars of qualification for the time being accepted by the Council for registration.
(1) The Council may approve any institution for the purposes of this Act, and may for those purposes approve- (a) �����any course of training at an approved institution which is intended for persons who are seeking to become or are already management practitioners and which the Council considers is designed to confer on persons completing it sufficient knowledge and skills for admission to the Institute; (b) �����any qualification which, as a result of an examination taken�in conjunction with a course of training approved by the Council under this section, is granted to candidates reaching a standard at the examination indicating in the opinion of the members of the Council that the candidates have sufficient knowledge and skill to practise the profession. (2) The Council may, if it thinks fit, withdraw any approval given under this section in respect of any course, qualification or institution but before withdrawing such an approval the Council shall- (a) �����give notice that it proposes to withdraw such approval to each person in Nigeria appearing to the Council to be a person by whom the course is conducted or the qualification is granted or the institution is controlled, as the case may be; (b) �����give each such person an opportunity of making to the Council representation with regard to the proposal; and (c) ��� �take into consideration any representations made in respect of the proposal. (3) Any period during which the approval of the Council under this section for a course, qualification or institution is withdrawn, the course, qualification or institution shall not be treated as approved under this section, but the withdrawal of such an approval shall not prejudice the registration or eligibility for registration of any person who by virtue of the approval was registered or eligible for registration immediately before the approval was withdrawn. (4) The giving or withdrawal of an approval under this section shall have effect from such date, either before or after the execution of the instrument signifying the giving or withdrawal of the approval, as the Council may specify in that instrument, and the Council shall- (a) ������publish as soon as possible a copy of every such instrument in the print media; and (b) ������not later than seven days before its publication, send a copy of the instrument to the Minister. 10. Supervision of instruction and examinations leading to approved qualifications (1) It shall be the duty of the members of the Council to keep themselves informed of the nature of- (a) ������the instruction given at approved institution to persons attending approved courses of training; and (b) ������the examinations as a result of which approved qualifications are granted, and for the purposes of performing that duty the Council may appoint, either from among its own members or otherwise, persons to visit approved institutions, or to attend such examinations. (2) It shall be the duty of a visitor appointed under this section to report to the Council on- (a) ������the sufficiency of the instruction given to persons attending approved courses of training at institutions visited by him; (b) �������the sufficiency of the examination attended by him; and (c) ������any other matters relating to the institution or examination on which the Council may, either generally or in a particular case, request him to report, but no visitor shall interfere with the giving of any instruction or the holding of any examination. (3) On receiving a report made in pursuance of this section, the Council may, if it thinks fit, and shall if so required by the Institute, send a copy of the report to the person appearing to the Council to be in charge of the Institution or responsible for examination to which the report relates requesting that person to make observation on the report to the Council within such period as may be specified in the request, not being less than one month beginning with the date of the request. PART V Professional Discipline 11. Establishment of� Professional Management Disciplinary Tribunal and Professional Management Investigating Panel (1) There is established a tribunal to be known as the Professional Management Disciplinary Tribunal (in this Act hereafter referred to as “the Tribunal”), which shall be charged with the duty of considering and determining any case referred to it by the Panel established by subsection (3) of this section, and any other case of which the Tribunal has cognisance under this Act. (2) The Tribunal shall consist of a Chairman of the Council and six other members appointed by the Council. (3) There shall be a body, to be known as the Professional Management Investigation Panel (in this Act referred to as “the Panel”), which shall be charged with the duty of- (a) ���conducting a preliminary investigation into any case where it is alleged that a member has misbehaved in his capacity as a professional management practitioner, or should for any other reason be the subject of proceedings before the Tribunal; and (b) ���deciding whether the case should be referred to the Tribunal. (4) The Panel shall be appointed by the Council and shall consist of two members of the Council and three registered members who are not members of the Council. (5) The provisions of the Third Schedule to this Act, shall, so far as applicable to the Tribunal and Panel respectively, have effects with respect to those bodies. [Third Schedule.] (6) The Council may make rules or by-laws not contained in this Act as to acts which constitute professional misconduct. 12. Penalties for unprofessional conducts, etc. (1) Where- (a) ������a member is judged by the Tribunal to be guilty of infamous conduct in any professional respect; (b) �����a member is convicted, by any court in Nigeria or elsewhere having power to award imprisonment, of an offence (whether or not punishable with imprisonment) which in the opinion of the Tribunal is incompatible with the status of a professional management practitioner; or (c) ������the Tribunal is satisfied that the name of any person has been fraudulently registered,the Tribunal may, if it thinks fit, give a direction reprimanding that person or ordering the Registrar to strike his name off the relevant part of the Register. (2) The Tribunal may, if it thinks fit, defer its decision as to the giving of a direction until a subsequent meeting of the Tribunal, but- (a) �����no decision shall be deferred under this subsection for periods exceeding two years in the aggregate; and (b) ������no person shall be a member of the Tribunal for purposes of reaching a decision which has been deferred or further deferred unless he was present as a member of the Tribunal when the decision was deferred. (3) For the purposes of subsection (1) (�b)�of this section, a person shall not be treated as convicted unless the conviction stands at a time when no appeal or further appeal is pending or may (without extension of time) be brought in connection with the conviction. (4) When the Tribunal gives a direction under subsection (1) of this section the Tribunal shall cause notice of direction to be served on the person to whom it relates. (5) The person to whom such a direction relates may, at any time within three months from the date of service on him of notice of the direction, appeal against the direction to the Court of Appeal and the Tribunal may appear as respondent to the appeal and for the purpose of enabling direction to be given as to the costs of the appeal and of proceedings before the Tribunal, shall be deemed to be a party thereto whether or not appears on the hearing of the appeal. (6) A direction of the Tribunal under subsection (1) of this section shall take effect- (a)�where no appeal under this section is brought against the direction within the time limited for such an appeal, on the expiration of that time; (b) �����where such an appeal is brought and is withdrawn or struck out for want of prosecution on the withdrawal or striking out of the appeal; (c) ������where such an appeal is brought and is not withdrawn or struck out if and when the appeal is dismissed and shall not take effect except in accordance with the provisions of this subsection. (7) A person whose name is removed from the Register in pursuance of a direction of the Tribunal under this section shall not be entitled to be registered again except in pursuance of a direction in that behalf given by the Tribunal on the application of that person; and a direction under this section for the removal of a person’s name from the register may prohibit an application under this subsection by that person until the expiration of such period from the date of the direction (and where he has duly made such an application, from the date of his last application) as may be specified in the direction. PART VI Miscellaneous and General 13. Application of this Act to enrolled persons At the commencement of this Act, any person not a member of the former institute who, but for this Act, would have been qualified to apply for and obtain membership of the profession may, within the period of three months beginning with the date of commencement of this Act, apply for membership of the Institute in such manner as may be prescribed by rules made by the Council and if approved, he shall be enrolled or registered, as the case may be, according to his qualifications. 14. When a person is deemed a management practitioner A person shall be deemed as a professional management practitioner if, for consideration of remuneration received or to be received, and whether by himself or in partnership with any other person- (a) ������he engages himself in the practice of management; (b) �����he renders professional service or assistance in or about matters of principle or detail relating to management or data; or(c) ������he renders any other service which may by rules or by-laws made by the Council designated as service constituting practice as a professional management practitioner. 15. Rules as to practising fees, etc.� (1) The Council may make rules for- (a) ������the training of suitable persons in management; (b) ������the licensing of people to be employed in management positions; (c) �������the fees to be paid by management practitioners; and (d) ���� �restrictions on the right to practise when all prescribed conditions have not�been met. (2) The Council may also make rules prescribing the amount and due date for payment of the annual subscription and for such purpose different amounts may be prescribed by the rules according to the grades of membership. (3) Rules when made shall, if the Chairman of the Council so directs, be published in the print media. 16. Honorary membership The Council shall be free to award honorary membership of the Institute to persons whom it considers worthy of such honour, on terms and conditions prescribed by the Council and approved by the Institute in the general meeting. 17. Provision of library facilities, etc.� The Institute shall- (a) �������������provide and maintain a library comprising books and publications for the advancement of knowledge in management, and such other books and publications as the Council may think necessary for the purpose; (b) �������������encourage research into management methods and allied subjects to the extent that the Council may, from time to time, consider necessary; (c) ������������� undertake regular study of the existing Management Information Services including the library system, Internet and electronic mail services and related operations and evolve a state of the art technology driven Research, Publication and Management Information Services Centre; and (d) �������������� engage in the production and sale of materials, books and journals arising from its research and consultancy activities. 18. Regulations and rules (1) Any regulation made under this Act shall be�published in the print media as soon as possible. (2) Rules made for the purposes of this Act shall be subject to confirmation by the Institute at its next annual general meeting or at any special meeting of the Institute convened for the purpose, and if then annulled shall cease to have effect on the day after the date of annulment, but without prejudice to anything done in pursuance or intended pursuance of any such rules. 19. Transfer to the Institute of certain property, etc. (1) On the commencement of this Act- (a) ������all property held on immediately before that day by or on behalf of the former institute shall, by virtue of this subsection and without further assurance, vest in the Institute and be held by it for the purposes of the institute; (b) ������the former institute shall cease to exist; and (c) ����� �subject to subsection (2) any act, matter or thing made or done by the former institute�shall continue to have effect. (2) The provisions of the Second Schedule to this Act shall have effect with respect to, and to matters arising from, the transfer by this section to the Institute of the property of the former institute, and with respect to the other matters mentioned in that Schedule. [Second Schedule.] 20. Offences (1) If any person for the purposes of procuring the registration of any name, qualification or other matter- (a) ������makes a statement which he believes to be false in a material particular; or(b) ������recklessly makes a statement which is false in a material particular,that person is guilty of an offence. (2) If, on or after the commencement of this Act, any person not a member of the Institute practises as a registered member of profession of management for or in expectation of reward, or takes or uses any name, title, addition or description implying that he is�in practice as a registered member of the profession of management, he is guilty of an offence:�Provided that, in the case of a person falling within section 4 of this Act- (a) �����this subsection shall not apply in respect of anything done by him during the period of three months mentioned in that subsection; (b) ������if within that period he duly applies for membership of the Institute, then, unless within that period he is notified that his application has not been approved, this subsection shall not apply in respect of anything done by him between the end of that period and the date on which he is enrolled or registered or is�notified. (3) If, on or after the commencement of this Act, a registered member of the Institute holds himself out as, or takes or uses any name, title, addition or description implying that he is, a management practitioner, he is guilty of an offence. (4) If the Registrar or any other person employed on behalf of the Institute wilfully makes any falsification in any matter relating to the Register, he is guilty of an offence. (5) A person guilty of an offence under this section shall be liable-����������������(a) ������to summary conviction to a fine of an amount not exceeding�N250,000; (b) �����on conviction or indictment to a fine of an amount not exceeding�N250,000 or to imprisonment for a term not exceeding two years, or both. (6) Where an offence under this section which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of any director, manager, secretary or other similar officer of the body corporate�or any person purporting to act in any such capacity, he as well�as the body corporate, shall be deemed to be guilty of that offence and shall be liable to�be proceeded against and punished accordingly. 21. Interpretation In this Act- “Board”�means the Board of Fellows; “Council”�means the Council established as the governing body of the Institute under section 3 of this Act; “enrolled”�in relation to a fellow, a member, an associate member or an affiliate means registered in the part of the Register to fellow, member, associate member or affiliate, as the case may be;“fees”�includes annual subscriptions; “Institute”�means the Nigerian Institute of Management established under section� 1 of this Act; “member”�means the member of the Institute; “Minister”�means�the Minister or other Federal Officer in charge of Establishment and Management matters; “President”�and “Deputy President” means respectively the office holders under those names in the Institute; “Register”�means the Register maintained in pursuance of section 6 of this Act; “Registrar”�means the Registrar of the Nigerian Institute of Management appointed under section 6 (1) of this Act; “Tribunal”�has the meaning assigned to it by section 11 of this Act. 22.�Citation This Act may be cited as the Nigerian Institute of Management (Establishment) Act, 2003. SCHEDULES FIRST SCHEDULE [Section 3 (3).] SUPPLEMENTARY PROVISIONS RELATING TO THE COUNCIL Qualification and Tenure of Office of Principal Officers of Council 1. (1) Subject to the provision of this paragraph, every elected principal officer of the Council shall hold office for one year in the first instance and shall be eligible for re-election for a further term of one year in the same office beginning with the date of his appointment or election. (2) An officer of the Institute who ceases to be a member shall, if he is also a member of Council, cease to hold office in the Council. (3) An elected member may, by notice in writing under his hand addressed to the President, resign his office, and any appointed member may, likewise resign his office. (4) A person who retires from or otherwise ceases to be an elected member of the Council because of expiration of his term of office shall be eligible again to become a member of the Council, and any appointed member may be re-appointed. (5) A member of the Council who has served for a full term of two (2) years shall at its meeting before the annual general meeting of the Institute retire: Provided always that if any such member as aforesaid is the Chairman of Council or the Deputy President of the Institute, he shall remain a member of Council. (6) Elections to the Council shall be held in such manner as may be prescribed by rules made by the Council and, until so prescribed, they shall be decided by a secret ballot. (7) If for any reason there is a vacation of office by a member and such member was elected, the Council may, if the time between the unexpired portion of the term of office and the next general meeting of the Institute appears to warrant the filling of the vacancy, co-opt some fit person for that time. (8) The appointment of members of the Council shall be effected in the manner herein prescribed- (a) ��not less than eight weeks before each annual general meeting of the Institute, the Council may nominate for election to the Council, such candidates (if any) as it shall think fit, who are willing to serve if elected, provided that the number of candidates so nominated shall not exceed 50 percent of those retiring; (b) ��not less than seven weeks before each annual general meeting of the Institute, the Secretary shall issue to all professional members a notice which shall- (i) �� specify the names of elected Council members whose terms of office will expire at the close of the next annual general meeting; (ii) � specify any other vacancy in the membership of the Council which may be filled by elected members; (iii)� �specify the names of any candidate nominated by Council for election to the Council; (iv)�� �invite nominations of other candidates on the prescribed nomination form; and (v) ��� contain such other particulars as shall be prescribed by the Council; and (c) ����candidates for election to Council, other than candidates nominated by the Council, shall be nominated in the following manner- (i) ���� not less than five weeks before each annual general meeting, nomination forms (including details of all particulars required to be given) shall be duly completed in the manner set out below and shall be sent to the Secretariat of the Institute; (ii) ��� �each nomination form shall relate to one candidate only and shall contain his class and grade of membership in the Institute, his full- time managerial or other appointment (if any) or, if retired, such appointment immediately before retirement and his date of retirement; and such other particulars as shall be prescribed by the Council; (d) �� each candidate shall be sponsored by two persons who shall be members of the Institute entitled to vote and each nomination form shall contain, in addition to the particulars referred to in paragraph�(c)�a statement of the names, address, class and grade of membership of each of the sponsors and votes shall be taken by secret�ballot at the annual general meeting. Powers of Council
(a) ��shall do anything which in its opinion is calculated to facilitate the carrying on of the activities of the Institute; (b) ����shall exercise all such powers of the Institute and do on behalf of the Institute all such act as may be exercised and done by the Institute and as are not those presents required to be exercised or done by the Institute in the general meeting; and subject to such by-laws or provisions, as may be prescribed by the Institute in the general meeting; but no by-law made by the Institute in general meeting shall invalidate any prior act of the Council which would have been valid if such by-law had not been made; (c) ���shall exercise all the powers of the Institute to borrow money, within Nigeria or overseas, subject to the banking laws of the Country and to mortgage or charge its undertaking and property or any part thereof and to issue the debentures, debenture stocks, and other securities whether outright or as security for any debt, liability or obligation of the Institute; (d) � shall set up every year as soon as practical after the annual general meeting, an Executive Committee of Council which shall meet regularly and carry out the normal business of Council between the regular meetings of Council; and (e) ���may at any time establish a branch of the Institute in any locality within the�country. (2) The Council shall have power, from time to time, to make, alter and repeal any by- law as they may deem necessary or expedient or convenient for the proper conducts and management of the Institute. (3) The Council shall adopt such means as it shall deem sufficient to bring to the notice of the Institute and all its members by-laws, alterations and repeals made under the powers conferred by this Act and no by-law shall be inconsistent with or shall affect or repeal any- thing contained in this Act or constitute such an amendment of or addition to this Act, and such by-law is inconsistent with the provisions of this Act, that by-law shall be void to the extent of that inconsistency.Proceedings of the Council 3. (1) Subject to the provisions of this Act, and section 27 of the Interpretation Act, the Council may in the name of the Institute make standing orders regulating the proceedings of the Institute or of the Council, and in the exercise of its power under this Act may set up committees in the general interest of the Institute, and make standing orders thereof. (2) Standing orders shall provide for decisions to be taken by a majority of the members, and, in the event of equality of votes, for the President or the Chairman, as the case may be, to have a second or casting vote. (3) Standing orders made for a committee shall provide that the committee is to report back to the Council on any matter not within its competence to decide. (4) The quorum of the Council shall be seven and the quorum of a committee shall be fixed by the Council. (A) Meetings of the institute
(2) The Secretary shall also send to each member with such notice a copy of the annual report of the Council, a copy of accounts of the Institute with the auditors’ reports thereon, and particulars of all motions to be brought before the meeting. (3) The Council may direct that- (a) ��� �all general meetings of the Institute which are not annual general meetings shall be called extraordinary general meetings; ���������� (b)������an extraordinary general meeting whenever it thinks fit; �����������������(c)������an�extraordinary general meeting shall be convened on request by members. (4) A notice- (a) ��may be served by the Institute upon any member of the Council, its Committees and the Institute either personally or by sending it through the post in prepaid letter addressed to such member at his address as appearing in the Professional Register of members�or other records of members not being professional members; and (b) ����if served by post shall be deemed to have been served on the day following that on which the letter containing the same is put into the post and in proving such service; and (c) ��it shall be sufficient to prove that the letter containing the notice was properly addressed and put into the Post Office as prepaid. (5) A business shall be deemed special if it is transacted- (a)�in an extraordinary meeting; and (b) ��at an annual general meeting with the execution of the consideration of the accounts�and balance sheet, and the report of the Council and of auditors and the fixing of the remuneration of the auditors and the election of members of the Council. (6)��An extraordinary�or special meeting of the��Institute shall be- (a)�called by a 21 days notice in writing and the notice shall be exclusive of the day on which it is served or deemed to be served and of the day for which it is given and shall specify the place, the day, and the hour of the meeting, and in case of business other than ordinary annual business of the Institute, the general nature of business; and (b) ��conveyed by the Secretary on the request of the President of the Institute or on request in writing by at least 100 financial members of which not less than ten signatories are from each of six geo-political zones of Nigeria. (7) A member wishing to bring before the annual general meeting any motion not relating to the ordinary annual meeting of the Institute may do so provided- (a) ��that notice in writing of the proposed motion be sent or given to the Secretary and be received by him not later than 45 days before the date of the annual general meeting; (b) ��that not less than ten members entitled to vote at the annual general meeting shall have sent or given notice in writing to the Secretary to be received by him not later than 30 days before the date of the annual general meeting expressing their desire that the proposed motion be brought before the annual general meeting under the proposed motion relates to matters affecting the Institute. (8) If within an hour from the time appointed for the holding of a general meeting a quorum is not present, the meeting, if convened on the requisition of members, shall be dissolved and in any other case it shall stand adjourned to the same day or next day, at the same time and place, or at such other place as the Chairman of the meeting shall appoint, and if at such adjourned meeting a quorum is not present within half an hour from the time appointed for holding the meeting, the members present shall be a quorum.(9) Quorum at general meeting No business shall be transacted at any general meeting until there is a quorum of two hundred members personally present. (10) Voting at general meeting shall take place after observing the following- (a) ��except as provided in these rules regarding voting to elect members to fill vacancies on the Council, a resolution put to the vote at any annual general meeting or special meeting of the Institute, shall be decided on a show of funds unless (before or on the declaration of the show of hands) a poll is demanded by at least ten percent of those present provided that the number arrived at is not less than five; (b) ��no amendment shall be permitted to any resolution to alter, amend or add to the rules and by-laws of the Institute except with the consent of the Chairman of the meeting and then only if in the opinion of the Chairman (whose decision shall be final) the amendment is one of form only and not of substance; (c) ���if a secret ballot is duly demanded or is required to be taken, it shall be taken in accordance with the relevant by-laws and the result of the secret ballot shall be deemed to be the resolution of the meeting at which the secret ballot is�demanded; (d) ���except as provided in these rules regarding voting to elect members by ballot to fill vacancies in the Council, in the case of an equality of votes, whether on a show of hands or on a secret ballot, the Chairman of the meeting at which the show of hands take place or at which the poll is required to take place or at which the poll is required to be taken shall be entitled to second or casting vote (e)����a poll demanded on the election of Chairman or on any question of adjournment shall be taken and a poll demanded or required to be taken of any other question shall be taken at such time and place as the Chairman of the meeting directs and any business other than upon which a poll has been demanded or is required may be proceeded with pending the taking of the poll; and (f )�� on a show of hands or on a poll every member present in person shall (except as provided in the case of electing members to fill vacancies of the Council) have one vote. (11) Each corporate member’s voting power at any meeting of the Institute shall be vested in a single person entitled “Voting Representative”, who, if he is a professional member of the Institute in his own right, may exercise his rights to vote as an individual member in addition to voting as a representative. (B) Meetings of the Council 5. (1) Subject to the provisions of any standing order or by-law of the Council, the Council shall meet whenever it is summoned by the Chairman and if the Chairman is required to do so by notice in writing given to him by not less than five other members, he shall summon a meeting of the Council to be held within seven days from the date on which the notice is given. (2) At any meeting of the Council, the Chairman, or in his absence the Deputy Chair- man, shall preside, but if both are absent, the members present at the meeting shall appoint one of them to preside at that meeting. (3) Where the Council desires to obtain advice from any person on a particular matter, the Council may co-opt him as a member for such period as the Council thinks fit; but a person who is member by virtue of this subparagraph shall not be entitled to vote at any meeting of the Council, and shall not count towards a quorum. (4) Notwithstanding anything in the provisions of this paragraph, the first meeting of the Council after the commencement of this Act shall be summoned by the Minister, who may give such directions as he thinks fit as to the procedure which shall be followed at the meeting. (C) Committees
(2) A Committee appointed under this paragraph shall consist of the number of persons determined by the Council, and a person other than a member of the Council shall hold office in the Committee in accordance with the terms of the instrument by which he is appointed. (3) A decision of a Committee of the Council shall be of no effect until it is confirmed by the Council. (D) Miscellaneous
(2) Any contract or instrument which, if made or executed by a person not being a body corporate, would not be required to be under seal, may be executed on behalf of the Institute or of the Council as the case may require, by any person generally or specifically authorised to act for that purpose by the Council. (3) Any document purporting to be duly executed under the seal of the Institute shall be received in evidence and shall, unless the contrary is proved, be deemed to be so executed.
9. Any member of the Institute or the Council, and any person holding office in a Committee of the Council, who has a personal interest in any contract or arrangement entered into or proposed to be considered by the Council on behalf of the Institute, or on behalf of the Council or a Committee thereof, shall disclose his interest to the President or to the Council, as the case may be, and shall not vote on any question relating to that contract or arrangement. 10.�A person shall not by reason only of his membership of the Institute be required to disclose any interest relating solely to the audit of the accounts of the Institute. SECOND SCHEDULE [Section 19 (2).] TRANSITIONAL PROVISIONS AS TO PROPERTY, ETC.Transfer of Property 1. (1) Every agreement to which the former institute was a party immediately before the commencement of this Act, whether in writing or not and whether or not of such a nature that the rights, liabilities and obligations thereunder could be assigned by the former institute, shall, unless its terms or subject matter make it impossible that it should have effects as modified in the manner provided by this Act so far as it relates to property be transferred by this Act to the Institute, as if- (a)���the Institute had been a party to the agreement; (b) ���for any reference (however worded and whether expressed or implied) to the former institute they were substituted, as respect anything failing to be done on or after the commencement of this Act, a reference to the Institute; and (c) ��for any reference (however worded whether expressed or implied) to a member or members of the Council of the former institute or an officer�of the association they were substituted, as respects anything failing to be done or after the�commencement of this Act, a reference to a member or members of the association who corresponds as nearly as may be to the member or officer in question of the association. (2) Other documents which refer, whether specially or generally, to the former institute shall be construed in accordance with subparagraph (1) of this paragraph. (3) Without prejudice to the generality of the provisions of this Schedule, where by the operation of any of them or of section of an Act, any right, liability or obligation vests in the Institute, the Institute and all other persons shall, as from the commencement of this Act, have the same rights, powers and remedies (and, in particular, the same rights as to the taking or resisting of legal proceedings or the making or resisting of applications to any authority) for ascertaining, perfecting or enforcing that right, liability or obligation as they would have had if it had at all times been a right, liability or obligation of the Institute. (4) Any legal proceeding or application to any authority pending on the commencement by or against the former institute and relating to property transferred by this Act to the Institute may be continued on or after that day by or against the Institute. (5) If the law in force at the place where any property transferred by this Act is situated provides for the registration of transfers of property of the kind in question (whether by reference to an instrument of transfer or otherwise), the law shall, so far it provided for alterations of a register (but not for avoidance of transfer, the payment of fees or any other matter) apply with the necessary modifications to the transfer of the property and it shall be the duty of the, Council to furnish the necessary particulars of the transfer to the proper officer of the registration authority, and of that officer the transfer accordingly Transfer of Functions, etc.
(2) The members of the Council of the former institute shall be deemed to be the members of the Institute until the date determined in pursuance of the subparagraph (1) when the Institute shall have its first annual general meeting, and they shall cease to hold office at the conclusion of such meeting. (3) Any person who, immediately before the commencement of this Act, held office as the President or Deputy President of the former institute by virtue of its articles of association shall on that day become the President or, as the case may be, the Deputy President of the Institute, and shall be deemed- (a) ��to have been appointed to that office under this Act, corresponding to the relevant provision in the said articles of association; and (b) ��to have been so appointed on the date on which he took the last office, in pursuance of the relevant provisions of those articles. (4) The members of the former Institute shall, as from the commencement of this Act, be registered as members of the Institute, and without prejudice to the generality of the provisions of this Schedule relating to the transfer of property, any person who, immediately before the commencement of this Act, was a member of the staff of the former Institute shall on that day become the holder of an appointment with the Institute with the status designated and functions which correspond as nearly as may be to those which appertained to him in his capacity as member of that staff. (5) Any person being an office-holder in the Council of the former Institute immediately before the commencement of this Act and being deemed under this paragraph to have been appointed to any like position in the Institute, or the Council, and thereafter ceasing to hold office otherwise than by reason of his misconduct, shall be eligible for appointment to office in the Institute or to membership of the Council, as the case may be. (6) All regulations, rules and similar instruments made for the purposes of the former Institute which were in force immediately before the commencement of this Act, shall, except in so far as they are subsequently revoked or amended by any authority having power in that behalf, have effect, with any necessary modifications, as if duly made for the corresponding purposes of the Institute. THIRD SCHEDULE [Section 11 (5).] SUPPLEMENTARY PROVISIONS RELATING TO THE DISCIPLINARY TRIBUNAL AND INVESTIGATING PANEL The Tribunal
(2) The rules shall particularly provide- (a) ��for securing that notice of the proceeding shall be given, at such time and in such manner as may be specified by the rules, to the person who is the subject�of the proceedings; (b) ����for determining who in addition to the person aforesaid, shall be a party to the proceedings; (c) ���for securing that any party to the proceedings shall, if he so requires, be entitled to be heard by the Tribunal;��������������������������������(d)���for enabling any party to the proceedings to be represented by a legal practitioner; (e)����subject to the provisions of section 12 of this Act, as to the cost of proceedings before the Tribunal; (f) ���for requiring, in the case where it is alleged that the person who is the subject of the proceedings is guilty of infamous conduct in any professional respect, that where the Tribunal adjudges that the allegation has been proved beyond reasonable doubt it shall record a finding that the person is guilty of such conduct in respect of the matters to which the allegation relates; and ������������������(g)���for publishing in the print media notice of any direction of the Tribunal which�has taken effect providing that a person’s name shall be struck off a Register. 3. For the purpose of any proceeding before the Tribunal, any member of the Tribunal may administer oaths and any party to the proceedings may sue out of the Registry of the Supreme Court writs of subpoena�ad testificandum�and�duces tecum,�but no person appearing before the Tribunal shall be compelled-(a)����to make any statement before the Tribunal tending to incriminate himself; or (b)��� �to produce any document under such a writ which he could not be compelled to produce at the trial of an action.
(2) The Chief Justice of Nigeria shall make rules as to the function of assessors appointed under this paragraph, and in particular such rules shall contain provisions for securing- (a) ��that where an assessor advises the Tribunal on any question of law as to evidence, procedure or�any other matter specified by the rule, he shall do so in the presence of every party or person representing a party to the proceedings who appears or, if the advice is tendered while the Tribunal is deliberating in private, that every such party or person shall be informed of the advice of the assessor on that a question; and (b) ����that every such person as shall be informed if in any case the Tribunal does not accept the device of the assessor on that question. (3) An assessor may be appointed under this paragraph either generally or for any particular proceeding or class of proceedings, and shall hold and vacate office in accordance with the terms of the instrument by which he is appointed. The Panel
(2) Subject to the provisions of any such standing order, the Panel may regulate its own procedure. Miscellaneous 7. (1) A person ceasing to be a member of the Tribunal or the Panel on the expiration of his term of office may be eligible for reappointment as a member of that body. (2) A person may, if eligible, be a member of both the Tribunal and the Panel, but no person who acted as a member of the Panel with respect to any case shall act as a member of the Tribunal with respect to that case. 8. The Tribunal or the Panel may act notwithstanding any vacancy in its membership; and the proceedings of either body shall not be invalidated by any irregularity in the appointment of a member of that body, or (subject to paragraph 7 (2) of this Schedule) by reason of the fact any person who was not entitled to do so took part in the proceedings of that body.
10.�Any lawful or reasonable expense of the Tribunal or the Panel shall be defrayed by the Institute.��������������������������������������SUBSIDIARY LEGISLATION�����������������������������������No Subsidiary Legislation Source: Policy and Legal Advocacy Centre
NATIONAL INSTITUTE OF MARKETING OF NIGERIA ACT ARRANGEMENTS OF SECTIONS PART I Establishment, etc., of the National Institute of Marketing of Nigeria SECTION
PART II Financial Provisions
PART III The Registrar and the Register
PART IV Registration 10. Registration of�marketers. 11.�Approval of qualifications. 12. Supervision of instructions and examinations leading to approved qualifications. PART V Professional Discipline
PART VI Miscellaneous and General
SECTION
SCHEDULES FIRST SCHEDULE Supplementary Provisions relating to the Council SECOND SCHEDULE Supplementary Provisions relating to the Disciplinary Tribunal and Investigating Panel NATIONAL INSTITUTE OF MARKETING OF NIGERIA ACT An Act to establish the National Institute of Marketing of Nigeria to regulate and control the practice of the Marketing Profession; and for matters connected�therewith.� [2003 No. 25.] [22nd July,�2003] [Commencement.] PART I Establishment, etc., of the National Institute of Marketing of Nigeria
(l) There is established a body to be known as the National Institute of Marketing of Nigeria (in this Act referred to as “the Institute”) which- (a) �������shall be a body corporate with- (i)��� perpetual succession; (ii) � ���a common seal which shall be kept in such custody as the Council may�direct; (b) ������may sue and be sued in its corporate name; and (c) ������may, subject to the Land Use Act, hold, acquire and dispose of any property�movable or immovable. (2) The Institute has the general duty of- (a) ������determining who are marketers for the purpose of this Act; (b) �����determining what standards of knowledge and skill are to be attained by persons seeking to become members of the marketing profession (in this Act referred to as “the Profession”) and reviewing those standards from time to time�as��circumstances may require; (c) ������securing, in accordance with the provisions of this Act, the establishment and maintenance of the register of Fellows, Full Members, Associate Members, Graduate Members, Student Members, Honorary Fellow and Corporate Members of the�profession and the publication, from time to time, of the lists of�those members; (d) ������regulating and controlling the practice of marketing profession in Nigeria; (e) �������maintaining, in accordance with this Act, discipline within the profession; and (f) �������performing, through the Council established under section 4 of this Act, such other functions conferred on it by the Act. 2. Members of the Institute (1) Subject to the provisions of�this Act, persons admitted to membership of the Institute shall be registered as members in the category of- (a) ������fellows; (b) ������full members; (c) �������associates; (d) ������graduates; or (�e)��������students. (2) A person registered under this Act as a marketer shall be entitled to be enrolled- (a)�������as a Fellow, if he satisfies the Council that he has attained the age of 35 years and that for the period of five years immediately preceding the date of application in that behalf has been a fit and proper person, and in addition he is the holder of an approved academic qualification and has credibility held a senior management position in a marketing or related organisation, or has held a senior lecturer position in a higher education institution for a period of not less than eight years; (b) ������as a Full Member, if he has attained the age of 25 years and has been an Associate Member for a period of not less than five years immediately preceding the date of application in that behalf and has been enrolled as an associate member or has�been exempted from this requirement by the Council and is otherwise a fit and proper person; (c) ������as an Associate�Member, if he has attained the age of 23 years and is employed in a management capacity in a marketing or related organisation, and has passed examinations accepted by the Institute and is otherwise a fit and proper person to be enrolled in the register; (d) �����as a Graduate Member, if he has attained the age of 18 years and has passed the examination accepted by the Institute, and is otherwise a fit and proper person to be enrolled in the register; and (e)���as a Student Member, if he is enrolled as a full-time or part-time student of marketing or related subject in an institution of learning�recognised by the Institute, and has satisfied the Council that he is a fit and proper person to be enrolled in the register (3) The Institute may register a member as a Honorary Fellow or Corporate Member. (4) A Honorary Fellow shall be a person who has been in continuous employment of a reputable commercial organisation as a marketer for a period of not less than 15 years preceding the date of his application to the Institute for registration as a Honorary Fellow. (5) Corporate membership shall consist of companies, which produce or market goods and or services in Nigeria, which at the date of application, employ not less than 25 persons and satisfy the rules and regulations of the Institute. (6) Persons registered as Fellows and Associates of the Institution shall be entitled to use after their names, the words “Fellow of the National Institute of Marketing of Nigeria” and “Associate of the National Institute of Marketing of Nigeria” respectively or the initials “FNIM” or “ANIM”. (7) The designatory letters of the Full Members of the Institute shall be “MNIM”. (8) A person shall, when enrolled or registered, as the case may be, receive a certificate in such form as the Council may approve for the purpose. 3. Election of President and Vice-President of the Institute (1) There shall be a President and two Vice-Presidents of the Institute who shall be elected at the annual general meeting of the Institute, and each shall hold office for a term of two years from the date of election and may be re-elected to the same office for an- other term of two years and no more. (2) The President shall be the Chairman at meetings of the Institute, so however that in the event of the death, incapacity or inability for any reason, of the President, the first Vice-President or failing him, the second Vice-President shall act as President for the un- expired portion of the term of office as Chairman, as the case may be, and references in this Act to the President shall be construed accordingly. (3) The President and the first Vice-President, respectively shall be Chairman and Vice-Chairman of the Council of the Institute under this Act. (4) If the President or any of the Vice-Presidents ceases to be a member of the Institute, he shall cease to hold any of the offices designated under this section. 4. Council of the Institute� (1) There shall be, as the governing body of the Institute, a Council which shall be charged with the administration and general management of the Institute. (2) The Council shall consist of- (a) ������the President of the Institute who shall be the Chairman; (b) ������the two Vice-Presidents of the Institute; (c) �������six persons elected by the Institute; (d) ������the immediate past President of the Institute; (e) �������a representative each of the following Ministries, that is- (i) Commerce; and (ii) Education; (f)������� the Director-General of the Centre for Management Development; and (g) �����two persons to represent Institutions of higher learning in Nigeria offering courses leading to an approved qualification in marketing, to be appointed by the Minister in rotation, so however that the two shall not be from the same Institution. (3) The provision of the First Schedule to this Act shall have effect with respect to the qualifications and tenure of office of members of the Council and the other matters therein mentioned. [First Schedule.] 5. Power of the Council The Council shall have power to do anything, which in its opinion is calculated to facilitate the carrying on of the activities of the Institute. PART II Financial Provisions 6. Funds of the Institute� (1) There shall be established for the Institute, a fund which shall be managed and controlled by the Council. (2) There shall be paid into the Fund- (a) ������all fees and other moneys payable to the Institute in pursuance of this Act; and (b)such moneys as may be payable to the Institute, whether in the course of the discharge of its functions or not. (3) There shall be paid out of the Fund of the Institute- (a) ����the remuneration and allowances of the Registrar and employees of the�nstitute; �������(b)�such reasonable travelling and subsistence allowances of members of the Council in respect of the time spent on the business of the Council as the Council may, with the approval of the Minister, determine; and (c) ������any other expenses incurred by the Council in the discharge of its functions under this Act. (4) The Council may invest moneys in the Fund in any security created or issued by or on behalf of the Federal Government or in any other securities in Nigeria approved by the Council. (5) The Council may, from time to time, borrow money, for the purposes of the Institute and any interest payable on moneys so borrowed shall be paid out of the Fund.
The Council shall keep proper accounts on behalf of the Institute in respect of each financial year and proper records in relation to those accounts and the Council shall cause it to be audited by an auditor and when audited, the accounts shall be presented to the members of the Institute for approval at the annual general meeting. PART III The Registrar and the Register�
(1) The Council shall appoint a fit and proper person to be the Registrar of the Institute for the purposes of this Act. (2) The Registrar shall, in addition to his other functions under this Act, be the Secretary to the Council and shall, on the instructions of the President of the Institute or any committee of the Council, convene and keep minutes of the proceedings at all meetings of the Council and committees thereof, as the case may be. (3) The Council may appoint such other persons to be employees of the Institute as the Council may determine to assist the Registrar in the execution of his functions under this Act. (4)�The Registrar shall- (a) �������������prepare and maintain, in accordance with the rules and regulations made by the Council, a Register of the names, addresses, approved qualifications and such other qualifications and particulars as may be specified in the rules, of all per- sons who are entitled, in accordance with the provisions of this Act; (b)��������������enrol all Fellows, Full Members, Associate Members, Graduate Members and Student Members; and (c)��������register as Honorary Fellows or Corporate Members those who apply, in the manner prescribed by such rules, to be so registered. (5) The Register shall consist of seven parts of which the- (a)��������first part shall be in respect of Fellows; (b)��������second part shall be in respect of Full Members; (c) �������third part shall be in respect of Associate Members; (d) ������fourth part shall be in respect of Graduate Members; (�e) ������fifth part shall be in respect of Honorary Members; (f ) ������sixth part shall be in respect of Student Members; and (g)������ seventh part shall be in respect of Corporate Members. (6) Subject to other provisions of this section, the Council shall make rules with respect to the form and keeping of the registers and the making of entries therein, and in particular- (a) �������������regulating the making of applications for enrolment or registration, as the case may be, and providing for the evidence to be produced in support of the�application; (b) �������������providing for the notification to the Registrar, by the person to whom any registered particular relates or any change in those particulars;(c)���������������authorising an enrolled or registered person to have any qualification which is in relation to the relevant division of the profession, either an approved qualification or an accepted qualification, for the purposes of this Act, registered in�relation�to�his�name�in�addition to,or as he may elect, in substitution for any other qualification so registered; (d)�specifying the fees including any annual subscription, to be paid to the Institute in respect of the entry of names on the Register and authorising the Registrar to refuse to enter a name on the Register until any fee specified for the entry has been paid; and (e) ������ �������specifying anything failing to be specified under the foregoing provisions of this section; but rules made for the purposes of paragraph�(d)�of this subsection shall not come into force until they are confirmed at a meeting of the Institute. (7)�The Registrar shall- (a) �������������correct, in accordance with the Council’s directions, any entry in the Register which the Council directs him to correct as being in the Council’s opinion an entry which was incorrectly made; (b) �������������make, from time to time, any necessary alterations in the registered particulars of registered persons; (c) �������������remove from the Register the name of any enrolled or registered person who has died; and (d) �������������record the names of members of the Institute who are in default for more than six months in the payment of annual subscriptions, and to take such action in relation thereto (including removal of the names of defaulters from the Register) as the Council may direct or require. (8) If the Registrar- (a) �������������sends by post to any enrolled or registered person a registered letter addressed to him at his enrolled address on the Register, enquiring whether the enrolled registered particulars relating to him are correct and receives no reply to the letter within the period of six months from the date of posting it; and (b) ������upon the expiration of that period sends in the like manner to the person in question a second similar letter and receives no reply to that letter within three months from the date of posting it,the Registrar may remove the particulars relating to the person in question from the Register and the Council may direct the Registrar to restore to the appropriate part of the Register any particulars removed therefrom under this subsection.
(a) �������������cause the Register to be printed, published and put on sale to members of the public not later than two years from the commencement of this Act and there- after cause to be printed, published and put on sale as aforesaid, either a corrected edition of the Register of list of corrections made to the Register, since�it�was�last�printed (b) �������������cause a print of each edition of the Register and each list of the corrections to be deposited at the principal offices of the Institute; and (c) ������������� keep the Register and lists so deposited and made available at all reasonable times for inspection by members of the public. (2) A document purporting to be a print of an edition of the Register published under this section by authority of the Registrar or documents purporting to be prints of an edition of the Register so published and of the list of corrections to that edition so published, shall (without prejudice to any other mode of proof) be admissible in any proceedings as evidence that any person specified in the document or the documents read together as being registered or enrolled was so enrolled or registered as the date of the edition, or of the list of corrections, as the case may be, and that any person not so specified was not so enrolled or registered. (3) Where in accordance with subsection (2) of this section a person is in any proceedings, shown to have been or not to have been registered or enrolled at a particular date, he shall, unless the contrary is proved, be taken for the purposes of the proceedings as having at all material times thereafter continued to be or not to be so enrolled or registered. PART IV Registration 10. Registration of marketers (1) Subject to section 11 of this Act and to rules made under section 8 of this Act a person shall be entitled to be registered as a marketer if- (a) �����he passes the qualifying examinations accepted by the Council under this Act and completes the practical training prescribed; or (b) �����he holds a qualification granted outside Nigeria and for the time being accepted by the Institute and is by law entitled to practice for all purposes as a professional marketer in the country in which the qualification was granted and if the Council so requires, he satisfies the Council that he has sufficient experience as a marketer. (2) Subject to section 11 of this Act and to rules and regulations made under section 8 of this Act, a person shall be entitled to be registered as a marketer if he satisfies the Council that immediately before the appointed day he had not�less than 15 years experience as a marketer. (3) An applicant for registration shall, in addition to evidence of qualification, satisfy the Council that he- (a) ������is of good character; (b) ������has attained the age of 28 years; and (c) �������has not�been convicted of any offence involving fraud or dishonesty. (4) The Council may in its sole discretion provisionally accept a qualification produced in respect of an application for registration under this section or direct that the application be renewed within such period as may be specified in the direction. (5) Any entry directed to be made in the Register under subsection (4) of this section shall show that registration is provisional and no entry so made shall be converted to full registration without the consent of the Council signified in writing in that behalf. (6) The Council shall, from time to time, prescribe and publish in the official news- letter and magazine of the Institute particulars of qualifications for the time being accepted as aforesaid. 11. Approval of qualifications� (1) The Council may approve any institutions for the purposes of this Act and may for those purposes approve- (a) �������������any course of training at an approved institution which is intended for persons who are seeking to become or are already marketers and which the Council considers is designed to confer on persons completing it, sufficient knowledge and skill for admission to the Institute; and (b) �������������any qualification which, as a result of an examination taken in conjunction with a course of training approved by the Council under this section is granted to candidates reaching a standard at the examination indicating, in the opinion of the Council, that the candidates have sufficient knowledge and skill to practice as marketers. (2) The Council may, if it thinks fit, withdraw any approval given under this section in respect of any course, qualifications or institutions, but before withdrawing such an approval, the Council shall- (a) �������������give notice that it proposes to do so to each person in Nigeria appearing to the Council to be the person by whom the course is conducted or the qualification is granted or the Institution is controlled, as the case may be; and (b) �������������afford each such person an opportunity of making�to the Council representations with regard to the proposal in pursuance of paragraph�(b)�of this�subsection (3) A course, qualification or institution shall not be treated as approved during any period the approval is withdrawn under subsection (2) of this section. (4) Notwithstanding the provisions of subsection (3) of this section, the withdrawal of approval under subsection (2) of this section shall not prejudice the registration or eligibility for registration (either unconditionally or subject to his obtaining a certificate of experience) immediately before the approval was withdrawn. (5) The giving or withdrawal of an approval under this section shall have effect from such date, either before or after the execution of the instrument signifying the giving or withdrawal of the approval, as the Council may specify in the instrument, and the Council shall- (a) ������as soon as may be practicable, publish a copy of every such instrument in the official newsletter and magazine of the Institute; and (b) ������not later than seven days before its publication as aforesaid, send a copy of the instrument to the Minister. 12. Supervision of instructions and examinations leading to approved qualifications� (1) The members of the Council shall keep themselves informed of the nature of- (a) ������the instructions given at approved institutions to persons attending approved courses of training; and (b) ������the examinations as a result of which approved qualifications are granted; and for the purposes of performing that duty the Council may appoint, either from its own members or otherwise, persons to visit approved institutions or observe such examinations. (2) It shall be the duty of a committee appointed under subsection (1) of this section to report to the Council on- (a) ������the adequacy of the instruments given to persons attending approved courses of training at institutions visited by them; (b) ������the adequacy of the examinations attended by them; and (c) ������any other matters relating to the institutions or examinations on which the Council may, either generally or in particular cases request them to report, but no such person shall interfere with the giving of any instruction or the holding of any examination. (3) On receiving a report made pursuant to this section, the Council may, if it thinks fit, and shall, if so required by the institution, send a copy of the report to the person appearing to the Council to be in charge of the Institution or responsible for the examinations to which the report relates, requesting that person to make observations on the report to the Council within such period as may be specified in the request, not being less than one month beginning with the date of that request. PART VProfessional Discipline 13. Establishment of Disciplinary Tribunal and Investigating Panel (1) There shall be a tribunal to be known as the National Institute of Marketing of Nigeria Disciplinary Tribunal in this Act referred to as (“the Disciplinary Tribunal”) which shall be charged with the duty of considering and determining any case referred to it by the Investigating Panel, established under subsection (3) of this section and any other case of which the Disciplinary Tribunal has cognisance under the following provisions of this Act. (2) The Disciplinary Tribunal shall consist of the Chairman and six other members appointed by the Council. (3) There shall be a body to be known as the National Institute of Marketing of Nigeria Investigation Panel (in this Act referred to as “the Investigation Panel”) which shall be charged with the duty of-(a) �����conducting a preliminary investigation into any case where it is alleged that a person fully, provisionally or temporarily registered has misbehaved in his capacity as such, or should for any reason be the subject of proceedings before the Disciplinary Tribunal; and (b) ������deciding�whether the case should be referred to the Disciplinary Tribunal. (4) The Investigation Panel shall be appointed by the Council and shall consist of two members of the Disciplinary Tribunal. (5) The provisions of the Second Schedule to this Act shall, so far as applicable to the Disciplinary Tribunal and the Investigation Panel respectively, have effect with respect to those bodies. [Second Schedule.] (6) The Council may make rules not inconsistent with this Act as to acts, which constitute professional misconduct. 14. Penalties for unprofessional conducts, etc. (1) Where- (a) ������������ a member is adjudged by the Disciplinary Tribunal to be guilty of infamous conduct in any professional respect; or (b) �������������a member, is convicted in any court of law having power to award imprisonment for an offence (whether or not punishable with imprisonment), which in the opinion of the Tribunal is incompatible with the status of a member of the Institute; or (c) ������������� the Disciplinary Tribunal is satisfied that the name�of any person has been fraudulently enrolled or registered,the Disciplinary Tribunal may, if it thinks fit, give a direction, reprimanding that person, or ordering the Registrar to strike his name off the relevant part of the Register. (2) The Disciplinary Tribunal may, if it thinks fit, defer its decision as to the giving of a direction under subsection (1) of this section until a subsequent meeting of the Disciplinary Tribunal, but- (a) �������������no decision shall be deferred under this subsection for any period exceeding two years in the aggregate; and (b) ����� ������no person shall be a member of the Disciplinary Tribunal for the purposes of reaching a decision which has been deferred, or further deferred, unless he was present as a member of the Disciplinary Tribunal�when the decision was deferred. (3 ) For the purposes of subsection (1)�(b)�of this section, a person shall not be treated as convicted as therein mentioned, unless the conviction stands at a time when no appeal or further appeal is pending or may, (without extension of time) be brought in connection with the conviction. (4) When the Disciplinary Tribunal gives a direction under subsection (1) of this section, the Disciplinary Tribunal shall cause notice of the direction to be served on the per- son to whom it relates. (5) The person to whom a direction given under subsection (1) of this section relates may, at any time within 28 days from the date of service on him of notice of the direction appeal against the direction to the Federal High Court, and the Disciplinary Tribunal may appear as respondent to the appeal and for the purpose of enabling direction to be given as to the costs of the appeal and of proceedings before the Federal High Court, the Disciplinary Tribunal, shall be deemed to be a party thereto whether or not it appears on the hearing�of the�appeal (6) A direction of the Disciplinary Tribunal under section (1) of this section shall take effect- (a) �����where no appeal under this section is brought against the direction within the time limited for such an appeal, on the expiration of that time; (b) �����where such an appeal is brought and is withdrawn or struck out for want of prosecution, on the withdrawal or striking out of the appeal; and (c) ������where such an appeal is brought and is not withdrawn or struck out as afore- said, if and when the appeal is dismissed, and shall not take effect except in accordance with the foregoing provisions of this subsection. (7) A person whose name is struck off the Register in pursuance of a direction of the Disciplinary Tribunal under this section, shall not be entitled to be enrolled or registered again, except in pursuance of a direction in that behalf given by the Disciplinary Tribunal on the application of that person and a direction under this section for the striking off of a person’s name from the Register may prohibit an application under this subsection by that person until the expiration of such period from the date of the direction (and where he has duly made such an application, from the date of his last application), as may be specified in the direction. PART VI Miscellaneous and General 15. Application of the Act to un-enrolled persons Any person not�being a member of the Nigerian Marketing Association and the Certified Institute of Marketing of Nigeria who, but for this Act, would have been qualified to apply for, and obtain membership of the two bodies may, within a period of three months from the commencement of this Act, apply for the membership of the Institute in such manner as may be prescribed by rules made by the Council, and if approved, he shall be enrolled or registered, as the case may be, according to his qualification. 16. When persons are deemed to practise as marketers (1) Subject to subsection (2) of this section, a person shall be deemed to practice as a marketer if in consideration of remuneration received or to be received and whether by himself or in partnership with any other person he- (a) �����engages himself in the practice of marketing or holds himself out to the public as a�marketer; or (b) �����renders professional service or assistance in, or about matters of principles or detail, relating to the practice of marketing; or (c) ������renders any other service which may, by regulations made by the Council in consultation with the Minister, be designated as service constituting practice as a marketer. (2) Notwithstanding in subsection (1) of this section shall be construed as to apply to persons who, while in the employment of any government, are required, under the terms or in the course of such employment, to perform the duties or any of the duties of a marketer. 17. Rules as to practices, fees, etc. (1) The Council may make rules for the- (a) ������training of suitable persons in marketing methods and practice; and�������(b)supervising and regulation of the engagement, training and transfer of such�persons. (2) The Council may also make rules- (a) �������������prescribing the amount and due date for the payment of the annual subscription and for such purpose, different amounts may be prescribed by the rules according to the category of membership; (b) �������������prescribing the form of license to practice to be issued annually, or if the Council thinks fit, by endorsement on an existing license; and (c) ������������� restricting the right to practice as a marketer if default continues for longer than such period as may be prescribed by the rules. (3) Rules made under this section, shall, if the Chairman of the Council so directs, be published in the official newsletter and magazine of the Institute. 18. Confirmation of rules by the Institute, etc. Rules made for the purpose of this Act shall be subject to confirmation by the Institute at its next meeting, or at any special meeting of the Institute convened for that purpose, and if then annulled shall cease to have�effect on the day after the date of annulment, but without prejudice to anything done in pursuance or intended pursuance of any such rules. 19. Provisions of library facilities, etc. The Institute shall- (a) �����provide and maintain a library comprising of books and publications for the advancement of the knowledge of marketing and such other books and publications as the Council may think necessary for the purpose; and (b) ������encourage research into�marketing methods and allied subjects, to the extent that the Council may, from time to time, consider necessary. 20. Offences and penalties� (1) Any person who, for the purpose of procuring the registration of any name, qualification or other matter- (a) ������makes a statement which he�believes to be false in a material particular; or (b) ������recklessly makes a statement which is false in the material particular,commits an offence. (2) If on or after the coming into force of�this Act, any person who is not a member of the Institute practises or holds himself out to practise as a marketer for, or in expectation of reward or takes or uses any name, title, addition or description, implying that�he is in practice as a marketer, he commits an offence. (3) In the case of a person falling within section 16 of this Act- (a) �����the provision of subsection (2) of this section shall not apply in respect of any- thing done by him during the period of three months mentioned in the section;and (b) ������if within that period he duly applies for membership of the Institute then unless within that period he is notified that his application has not been approved, the provision of subsection (2) of this section shall not apply in respect of anything done by him between the end of that period and the date on which he is en- rolled, or registered or notified as aforesaid. (4) If the Registrar or any other person employed by or on behalf of the Institute wilfully makes any falsification in any matter relating to the Register, he commits an offence. (5) A person who commits an offence under this section shall be liable- (a) ������on summary conviction to a fine not exceeding N10,000.00; or (b)on conviction or indictment, to a fine not exceeding N10,000.00 or to imprisonment for a term not exceeding two years, or to both such fine and imprisonment. (6) Where an offence under this section which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or be attributable to any neglect on the part of any director, manager, secretary or other similar officer of the body corporate, or any person purporting to act in any such capacity, he as well as the body corporate shall be deemed to have committed that offence and shall be liable to be proceeded against and punished accordingly. 21. The Body of Fellows of the Institute (1) There shall be established by the Institute a body to be known as “the Body of Fellows” which role shall be advisory and which membership shall be drawn from among marketers who have been conferred with the Institute’s fellowship and have been appointed to the Body of Fellows by the Council: Provided that all marketers who have been conferred with the Association’s Fellowship before the commencement of this Act, shall form the initial membership of the Body of Fellows, and not more than five appointments shall be made annually by the Council into that body. (2) The Body of Fellows shall appoint one of their members as the Chairman and shall hold regular quarterly meetings provided that it shall not hold less than two meeting in any particular year. (3) The persons appointed in accordance with the provisions of subsection (2) of this section shall each hold office for a term of two years from the date of appointment so however that in the event of the death, incapacity or inability for any reasons of the Chairman, another member of the Body of Fellows shall act as the Chairman, for the un- expired term of his appointment. (4) The Registrar shall also be the Secretary to the Body of Fellows. 22. Powers of the Minister to give directives to the Council The Minister may give to the Council directives of a general character or relating generally to particular matters (but not to any individual person or case) with regard to the exercise by the Council of its functions and it shall be the duty of the Council to comply with the directives. 23. Regulations� (1) The Council may in consultation with the Minister make regulations generally for the purpose of giving full effect to the provisions of this Act. (2) Any regulations, made under this Act, shall be published in the�Gazette�as soon as may be necessary after they are made, and a copy of any such regulations shall be sent to the Minister not later than seven days before they are so published. 24. Dissolution of the Nigerian Marketing Association and transfer of certain assets and liabilities (1) The body known and referred to as the Nigerian Marketing Association or any other organisation by whatsoever name called purporting to be performing the same function is hereby consequentially dissolved. (2) Accordingly, all the assets and liabilities held or incurred immediately before the commencement of this Act by or on behalf of the Association or any other related body shall, by virtue of this Act, and without further assurance, vest in the Institute and be held by it for the purposes of the Institute. (3) The provisions of the Second Schedule of this Act, shall have effect with respect to matters arising from the transfer by this section to the Institute of the property of the Association and with respect to the other matters mentioned therein. [Second Schedule.] 25. Interpretation In this Act- “Association”�means the Nigerian Marketing Association; “Council” means the Council established as the governing body of the Institute under section 4 of this Act; “Disciplinary Tribunal”�means the National Institute of Marketing of Nigeria Disciplinary Tribunal established under subsection (1) of section 13 of this Act; “fees” includes annual subscription; “Institute”�means the National Institute of Marketing of Nigeria established under section 1 of this Act; “Investigation Panel”�means the National Institute of Marketing of Nigeria Investigation Panel established under subsection (3) of section 13 of this Act; “Marketer”�means any person registered to practice marketing under this Act; “Member”�means enrolled Fellow, Full Member, Associate Member, Graduate Member, Student Member or a registered Special or Corporate Member, as the case may be, and�“membership of the Institute”�shall be construed accordingly; “Minister” means the Minister charged with the responsibility for matters relating to Commerce;“President”�and�“Vice-President”�respectively means the office holders under those names in the Institute;“Register”�means the Register maintained pursuant to section 9 of this Act. 26. Short title This Act may be cited as the National Institute of Marketing of Nigeria Act, 2003. SCHEDULES FIRST SCHEDULE [Section 4 (3).] Supplementary Provisions relating to the Council� 1. Tenure of office, etc., of members of the Council (1) Subject to the provision of this paragraph, a member of the Council shall hold office for a period of three years, beginning with the date of his election or appointment. (2) Any member of the Institute who ceases to be a member thereof shall, if he is also a member of the Council, cease to hold office on the Council. (3) Any member of the Council may, by notice in writing under his hand addressed to the President, resign his office. (4) A person who retires from or otherwise ceases to be an elected member of the Council shall be eligible to become a member of the Council and any appointed member may be reappointed. (5) Members of the Council shall at their next meeting before the annual general meeting of the Institute arrange for four members of the Council appointed or elected and longest in the office to retire at that general meeting. (6) Elections to the Council shall be held in such manner as may be prescribed by rules made by the Council, and until so prescribed, they shall be decided by secret ballot. (7) If for any reason a member of the Council vacates office and- (a) ��such member was appointed by the Minister, the Minister shall appoint another fit and proper person to represent the same interest; or (b) ����such member was elected, the Council may, if the time between the unexpired portion of the term of office and the next general meeting of the Institute appears to warrant the filling of the vacancy, co-opt a fit and proper person for such time as aforesaid. 2. Proceedings of the Council (1) Subject to the provisions of this Act, the Council may in the name of the Institute make standing orders, regulating its proceedings or proceedings of its Committee or of any Committees thereof. (2) The standing orders shall provide for decisions to be taken by a majority of the members and in the event of equality of votes, the President or the Chairman, as the case may be, shall have a second or casting vote. (3) The standing orders made for a Committee of the Council shall provide for the Committee to report to Council on any matter referred to it by the Council. (4) The quorum at any meeting of the council shall be ten and the quorum of a Commit- tee of the Council shall be determined by the Council. 3. Meetings of the Council (1) Subject to the provisions of any standing orders of the Council, the Council shall meet whenever it is summoned by the Chairman and if the Chairman is required to do so, by notice in writing given to him by not less than five other members, he shall convene a meeting of the Council to be held within 14 days from the date on which the notice is given. (2) At any meeting of the Council, the Chairman or in his absence the Vice-Chairman or in his absence the second Vice-President shall preside, but if the Chairman, the Vice- Chairman and the second Vice-President are absent, the members present at the meeting shall appoint one of their members to preside at the meeting. (3) Where the Council desires to obtain the advice of any person on a particular matter, the Council may co-opt him as a member for such period as the Council thinks fit, but a person who is a member by virtue of this subparagraph shall not be entitled to vote at any meeting of the Council, and shall not count towards a quorum. (4) Notwithstanding anything in the foregoing provisions of this paragraph, the first meeting of the Council shall be summoned by the President of the Institute. 4. Committees (l) The Council may appoint one or more Committees to carry out on behalf of the Institute or the Council, such functions as the Council may determine. (2) A Committee appointed under this paragraph shall consist of the number of persons determined by the Council of whom not more than one-third may be persons who are not members of the Council and a person other than a member of the Council shall hold office on the Committee in accordance with the terms of his letter of appointment. (3) A decision of a Committee of the Council shall be of no effect until it is confirmed by the Council. 5. Meetings of the Institute (1) The Council shall convene the meeting of the Institute once in every year at such time and place as may be determined by the Council, so however that if the meeting is not held within one year after the previous annual meeting not more than fifteen months shall elapse between the respective dates of the two meetings. (2) The Chairman of the Council shall convene a special meeting of the Institute at any time, if he receives a notice in writing, addressed to him by not less than 20 members of the Institute, setting out the objects of the proposed meeting. (3) The following members shall be entitled to receive notice of any meeting of the institute (a)��fellows; (b)��full members;(c)��associate members; ������������� (d)��honorary fellows; and��������������(e)��corporate members. (4) The quorum of any general meeting of the Institute shall be 25 members and that of any special meeting of the Institute shall be 15 members. 6. Miscellaneous (1) The fixing of the seal of the Institute shall be authenticated by the signature of the Chairman or of some other members of the Council authorised generally or specifically by the Institute to act for that purpose. (2) Any contract or instrument which if made or executed by a person not being a body corporate, would not be required to be under seal, may be made or executed on behalf of the Institute or of the Council, as the case may require, by any person generally or specially authorised to act for the purpose by the Council. (3) Any document purporting to be a document duly executed under the seal of the Institute, shall be received in evidence and shall, unless the contrary is proved, be deemed to be so executed. 7. Validity of proceedings The validity of any proceedings of the Institute or the Council, or of a Committee of the Council shall not be affected by any vacancy in the membership or any defect in the appointment of a member of the Institute, or of the Council, or of a person to serve on the Committee, or by reason that a person not entitled to do so took part in the proceedings. 8. Disclosure of� interest Any member of the Institute or the Council, and any person holding office on a Committee of the Council, who has a personal interest in any contract or arrangement entered into, or proposed to be considered by the Council on behalf of the Institute or on behalf of the Council or a Committee thereof, shall forthwith disclose his interest to the President or to the Council, as the case may be, and he shall not vote on any question relating to that contract or arrangement. 9. Membership of Institute not to be taken as holding an office in the Public Service of the Federation A person shall not by reason only of his membership of the Institute be treated as holding an office in the Public Service of the Federation.
(1) There shall be a Transitional Council composed of two bodies formally known as the Nigerian Institute of Marketing of Nigeria (NIMARK) and the Chartered Institute of Marketing of Nigeria (CIMN) as follows- The President, 2nd Vice-President, Deputy-Registrar and four Council members shall be drawn from the Nigerian Institute of Marketing otherwise known as NIMARK while the 1st Vice-President, Registrar and three Council members shall be drawn from the Chartered Institute of Marketing of Nigeria (CIMN). (2) The Transitional Council shall serve for a period of not more than one year except otherwise extended for more than six months subject to the approval of two-thirds majority of the Council. (3) The quorum of the Transitional Council shall be three: provided at least one member of either body is present. (4) Major decisions of the Council such as qualification of membership of the Institute shall required 2/3 (two-thirds) majority votes to come into effect. SECOND SCHEDULE Supplementary Provisions relating to the Disciplinary Tribunal and Investigating Panel 1. Quorum of the Disciplinary Tribunal The Quorum of the Disciplinary Tribunal shall be four members. 2. Rules(1) The Attorney-General of the Federation shall make rules as to the selection of members of the Disciplinary Tribunal for the purposes of any proceedings, the procedure to be followed and the rules of evidence to be observed in the proceedings before the Disciplinary Tribunal. (2) The rules shall in particular provide- (a) ��for securing that notice of the proceeding shall be given at such time and�in such manner as may be specified by the rules, to the person who is the�subject��of�the�proceedings; (b) ����for determining who, in addition to the person aforesaid, shall be a party to the proceedings; (c) ���for securing that any party to the proceedings shall, if he so requires, be entitled to be heard by the Disciplinary Tribunal; (d) ��for securing that any party to the proceedings may be represented by a legal practioner�; (e) ����subject to the provision of section 14 (5) of this Act, for the costs of proceedings before the Disciplinary Tribunal; (f ) ���for requiring, in a case where it is alleged that the person who is the subject of the proceedings is guilty of misconduct in any professional respect, that where the Disciplinary Tribunal adjudges that the allegation has been proved, it shall record a finding that the person is guilty of such misconduct in respect of the matters to which the allegation relates; and (g)�� for publishing in the newsletter and magazine, notice or any direction of the Disciplinary Tribunal which has taken effect providing that a person’s name shall be struck off the Register. 3. Administering oaths, etc. For the purposes of any proceedings before the Disciplinary Tribunal, any member of the Disciplinary Tribunal may administer oaths, and any party to the proceedings may sue out of the registry�of the Federal High Court by writs of subpoena�ad testificandum�and�dues tecum� but no person appearing before the Disciplinary Tribunal shall be compelled- (a) ��to make any statement before the Disciplinary Tribunal tending to incriminate himself; or (b) ��to produce any document under which a writ which he could not be compelled to produce at the trial of an action. 4. Assessors to Disciplinary Committee (1) For the purpose of advising the Disciplinary Committee on question of law, arising in proceedings before it, there shall in all such proceedings be an assessor to the Disciplinary Tribunal who shall be appointed by the Council on the nomination of the Attorney-General of the Federation, and he shall be a legal practitioner of not less than seven years standing. (2) The Attorney-General of the Federation shall make rules as to the functions of the assessors appointed under this paragraph and in particular such rules shall contain provisions for securing- (a) ��that�where an assessor advises the Disciplinary Tribunal on any question of law as to evidence, procedure, or any other matter specified by the rules, he shall do so in the presence, of every party or a person representing a party to the proceedings, who appear thereat or, if the advice is tendered while the Disciplinary Tribunal is deliberating in private, that every such party or person as aforesaid shall be informed of what advice the assessor has tendered; and (b) ��that every such party or person as aforesaid shall be informed if in any case the Disciplinary Tribunal does not accept the advice of the assessor on such a question as aforesaid. (3) An assessor may be appointed under this paragraph either generally or for any particular proceedings or class of proceedings, and shall hold and vacate office in accordance with the terms of the letter by which he is appointed. 5. Quorum of Investigating Panel The quorum of the Investigating Panel shall be three. 6. Standing Order (1) The Investigating Panel may, at any of its meetings attended by all members, make standing orders with respect to the Investigating Panel. (2) Subject to the provisions of any such standing order, the Investigating Panel may regulate its own proceedings. 7. Reappointment of a person as a member of the Disciplinary Tribunal, etc. (1) A person ceasing to be a member of the Disciplinary Tribunal, or the Investigating Panel shall be eligible for reappointment as a member of the Disciplinary Tribunal or Investigating Panel, as the case may be. (2) A person may, if otherwise eligible, be a member of both the Disciplinary Tribunal and Investigating Panel, but no person who acted as a member of the Investigating Panel with respect to any case shall act as a member of the Disciplinary Tribunal with respect to that case. 8. Non-invalidation on the basis of vacancy The Disciplinary Tribunal or the Investigating Panel may act notwithstanding any vacancy in its membership and the proceedings of either body shall not be invalidated by any irregularity in the appointment of a member of that body or subject to paragraph 7 (2) of this Schedule, by reason of the fact that any person who was not entitled to do so took part in the proceedings of that body. 9. Services of a document Any document authorised or required by virtue of this Act to be served on the Disciplinary Tribunal or the Investigating Panel shall be served on the Registrar.
Any expenses of the Disciplinary Tribunal or the Investigating Panel shall be defrayed by the Institute. SUBSIDIARY LEGISLATION No Subsidiary Legislation Source: Policy and Legal Advocacy Centre
COPYRIGHT ACT ARRANGEMENT OF SECTIONS PART I
Copyright SECTION
1. Works eligible for copyright.
2. Copyright by virtue of nationality or domicile.
3. Copyright by reference to country of origin.
4. Copyright in works of Government, State authorities and International bodies.
5. Copyright by reference to international agreements.
6. General nature of copyright.
7. Nature of copyright in sound recording.
8. Nature of copyright in broadcast.
9. Broadcasting of works incorporated in cinematograph film.
10. First ownership of copyright.
11. Assignment and Licence.
12. Right to claim authorship.
13. Right to share in proceeds of sale.
14. Duty of printer, etc., to keep register.
15. Infringement of copyright.
16. Action for infringement.
17. Limitation to the right of action.
18. Conversion rights.
19. Infringement actionable as breach of statutory duty.
20. Criminal Liability. 21. Anti-piracy measures.
22. Offence by bodies corporate.
23. Penalties for making false entries.
24. Civil and Criminal actions may be simultaneous.
25. Order for inspection and seizure. PART II Neighbouring Rights
26. Performer’s right. 27. Duration of performer’s right.
28. Infringement of performer’s right.
29. Infringement of a performer’s right actionable.
30. Criminal Liability in respect of infringement of performer’s right.
31. Protection of expressions of folklore.
32. Infringement of folklore.
33. Criminal Liability in respect of infringement of folklore PART III Administration of copyright
34. Establishment of the Nigerian Copyright Commission.
35. Establishment, Membership and Functions of the Governing Board.
36. Appointment of the Director-General and other staff of the Commission.
37. Copyright Licensing Panel. 38. Copyright Inspectors.
39. Collecting Society.
40. Levy on copyright material. PART IV Miscellaneous
41. Reciprocal extension of protection.
42. Admission of affidavit evidence.
43. Presumptions.
44. Restriction of importation of printed copies.
45. Regulations.
46. Jurisdiction.
47. Limitation of suit against the Commission, etc.
48. Service of documents.
49. Restriction on execution against the property of the Commission.
50. Power of the Minister to give directives.
51. Interpretation.
52. Repeals and Transitional, etc., Provisions.
53. Short title. SCHEDULES FIRST SCHEDULE Terms of Copyright SECOND SCHEDULE Exceptions from Copyright Control THIRD SCHEDULE Special exceptions in respect of a sound recording of a musical work FOURTH SCHEDULE Compulsory Licences for translation and reproduction of certain works FIFTH SCHEDULE Transitional and Savings Provisions __________________ COPYRIGHT ACT An Act to make provisions for the definition, protection, transfer, infringement of and remedy and penalty thereof of the copyright in literary works, musical works, artistic works, cinematograph films, sound recordings, broadcast and other ancillary matters. [1988 No.47.] [19th December, 1988] [Commencement.] PART I Copyright 1. Works eligible for copyright (1) Subject to this section, the following shall be eligible for copyright- (a) literary works; (b) musical works; (c) artistic works; (d) cinematograph films; (e) sound recordings; and (f) broadcasts. (2) A literary, musical or artistic work shall not be eligible for copyright unless- (a) sufficient effort has been expended on making the work to give it an original character; (b) the work has been fixed in any definite medium of expression now known or later to be developed, from which it can be perceived, reproduced or otherwise communicated either directly or with the aid of any machine or device. (3) An artistic work shall not be eligible for copyright, if at the time when the work is made, it is intended by the author to be used as a model or pattern to be multiplied by any industrial process. (4) A work shall not be ineligible for copyright by reason only that the making of the work or the doing of any act in relation to the work involved an infringement of copyright in some other work. 2. Copyright by virtue of nationality or domicile (1) Copyright shall be conferred by this section on every work eligible for copyright of which the author or, in the case of a work of joint authorship, any of the authors is at the time when the work is made, a qualified person, that is to say- (i)����������� an individual who is a citizen of, or is domiciled in Nigeria; or (ii)���������� a body corporate incorporated by or under the laws of Nigeria. (2) The term of copyright conferred by this section shall be calculated according to the table set out in the First Schedule to this Act. [First Schedule.] (3) In the case of anonymous or pseudonymous literary, musical or artistic works, the copyright therein shall subsist until the end of the expiration of seventy years from the end of the year in which the work was first published: Provided that, when the author becomes known, the term of copyright shall be calculated in accordance with paragraph 1 of the First Schedule to this Act. (4) In the case of a work of joint authorship, a reference in the First Schedule to this Act to the death of the author shall be taken to refer to the author who dies last, whether or not he is a qualified person within subsection (1) of this section. 3. Copyright by reference to country of origin (1) Copyright shall be conferred by this section on every work, other than a broadcast, which is eligible for copyright and which- (a) being a literary, musical or artistic work or a cinematograph film, is first published in Nigeria; or (b) being a sound recording, is made in Nigeria, and which has not been the subject of copyright conferred by section 2 of this Act. (2) Copyright conferred on a work by this section shall have the same duration as is provided by section 2 of this Act in relation to the same type of work. 4. in works of Government, State authorities and International bodies (1) Copyright shall be conferred by this section on every work which is eligible for copyright and is made by or under the direction or control of the Government, a State authority or a prescribed International body. (2) The term of copyright conferred by this section shall be calculated in accordance with the table set out in the First Schedule to this Act. [First Schedule.] 5. Copyright by reference to international agreements (1) Copyright shall be conferred by this section on every work if- (a) on the date of its first publication at least one of the authors is- (i) a citizen of or domiciled in; or (ii) a body corporate established by or under the laws of, a country that is a party to an obligation in a treaty or other international agreement to which Nigeria is a party; (b) the work is first published- (i) in a country which is a party to an obligation in a treaty or other international agreement to which Nigeria is party; (ii) by the United Nations or any of its specialised agencies; or (iii) by the Organisation of African Unity; or (iv) by the Economic Community of West African States. [1999 No. 42.] (2) Where the question arises as to whether a country is a party to an obligation in a treaty or other international agreement to which Nigeria is also a party, a certificate from the Commission to that effect shall be conclusive proof of that fact. 6. General nature of copyright (1) Subject to the exceptions specified in the Second Schedule to this Act, copyright in a work shall be the exclusive right to control the doing in Nigeria of any of the following acts, that is- [Second Schedule.] (a) in the case of a literary or musical work, to do and authorise the doing of any of the following �� acts- (i)����������� reproduce the work in any material form; (ii) ��������� publish the work; (iii)��������� perform the work in public; (iv) ������� produce, reproduce, perform or publish any translation of the work; (v) �������� make any cinematograph film or a record in respect of the work; (vi) ������� distribute to the public, for commercial purposes, copies of the work, by way of rental,� lease, hire, loan or similar arrangement; (vii)������� broadcast or communicate the work to the public by a loudspeaker or any other similar � device; (viii) ����� make any adaptation of the work; (ix)�������� do in relation to a translation or an adaptation of the work, any of the acts specified in relation to the work in sub-paragraphs (i) to (vii) of this paragraph; (b) in the case of an artistic work, to do or authorise the doing of any of the following acts, that � is- (i) ���������� reproduce the work in any material form; (ii)���������� publish the work; (iii)��������� include the work in any cinematograph film; (iv)�������� make any adaptation of the work; (v)��������� do, in relation to an adaptation of the work, any of the acts specified in relation to the work in sub-paragraphs (i) to (iii) of this paragraph; (c) in the case of cinematograph film, to do or authorise the doing of any of the following acts, that is- (i)����������� make a copy of the film; (ii) ��������� cause the film, in so far as it consists of visual images, to be seen in public and, in so far as it consists of sounds, to be heard in public; (iii)��������� make any record embodying the recording in any part of the soundtrack� associated with the film by utilising such soundtrack; (iv)�������� distribute to the public, for commercial purposes, copies of the work, by way of rental, lease, hire, loan or similar arrangement. (2) The doing of any of the acts referred to in subsection (1) of this section shall be in respect of the whole or a substantial part of the work either in its original form or in any form recognisably derived from the original. (3) Copyright in a work of architecture shall also include the exclusive right to control the erection of any building which reproduces the whole or a substantial part of the work either in its original form or any form recognisably derived from the original, but not the right to control the reconstruction in the same style as the original of a building to which the copyright relates. (4) The provisions of the Third Schedule to this Act shall apply to musical works. [1992 No. 98. Third Schedule.] 7. Nature of copyright in sound recording (1) Copyright in a sound recording shall be the exclusive right to control in Nigeria- (a)��������� the direct or indirect reproduction, broadcasting or communication to the public of the whole or a substantial part of the recording either in its original form or in any form ��������������������������������������� recognisably derived from the original; (b)��������� the distribution to the public, for commercial purposes, of copies of the work by way of� rental, lease, hire, loan or similar arrangement. (2) The exceptions specified in paragraphs (a), (h), (k), (I) and (p) of the Second Schedule to this Act shall apply to the copyright in sound recording in like manner as they apply to copyright in literary, musical or artistic work or a cinematograph film. 8. Nature of copyright in broadcast (1) Subject to this section, copyright in a broadcast shall be the exclusive right to control the doing in Nigeria of any of the following acts, that is- (a)��������� the recording and the re-broadcasting of the whole or a substantial part of the broadcast; (b)��������� the communication to the public of the whole or a substantial part of a television broadcast, either in its original form or in any form recognisably derived from the ������������������������������������������� original; and (c)���������� the distribution to the public, for commercial purposes, of copies of the work, by way of rental, lease, hire, loan or similar arrangement. (2) The copyright in a television broadcast shall include the right to control the taking of still photographs from the broadcast. (3) The exceptions specified in paragraphs (a), (h), (k), (n) and (o) of the Second Schedule to this Act shall apply to the copyright in a broadcast, in like manner as they apply to copyright in literary, musical or artistic work or a cinematograph film. [1992 No. 98. Second Schedule.] 9. Broadcasting of works incorporated in cinematograph film (1) Where the owner of the copyright in any literary, musical or artistic work authorises a person to incorporate the work in a cinematograph film and a broadcasting authority broadcasts the film, the owner of the copyright shall, in the absence of any express agreement to the contrary between the owner and that person, be deemed to have authorised the broadcast. (2) Notwithstanding subsection (1) of this section, where a broadcasting authority broadcasts a cinematograph film in which a musical work is incorporated, the owner of the right to broadcast the musical work shall, subject to this Act, be entitled to receive fair compensation from the broadcasting authority. (3) In the absence of an agreement on or relating to the compensation payable under subsection (2) of this section, the amount of compensation shall be determined by the court. 10. First ownership of copyright (1) Copyright conferred by sections 2 and 3 of this Act, shall vest initially in the author. (2) Notwithstanding subsection (6) of section 11 of this Act where a work- (a)��������� is commissioned by a person who is not the author’s employer under a contract of� service or apprenticeship; or (b)��������� not having been so commissioned, is made in the course of the author’s employment, the copyright shall belong in the first instance to the author, unless otherwise stipulated in writing under the contract. (3) Where a literary, artistic or musical work is made by the author in the course of his employment by the proprietor of a newspaper, magazine or similar periodical under a contract of service or apprenticeship as is so made for the purpose of publication in a newspaper, magazine or similar periodical, the said proprietor shall, in the absence of any agreement to the contrary, be the first owner of copyright in the work in so far as the copyright relates to the publication of the work in any newspaper, magazine or similar periodical; or to the reproduction of the work for the purpose of its being so published; but in all other respects, the author shall be the first owner of the copyright in the work. (4) In the case of a cinematograph film or sound recording the author shall be obliged to conclude, prior to the making of the work, contracts in writing with all those whose works are to be used in the making of the work. (5) Copyright conferred by section 4 of this Act shall vest initially in the Government on behalf of the Federal Republic of Nigeria, in the State authority on behalf of the State in question, or in the international body in question, as the case may be, and not in the author. 11. Assignment and Licence (1) Subject to the provisions of this section, copyright shall be transmissible by assignment, by testamentary disposition or by operation of law, as movable property. (2) An assignment or testamentary disposition of copyright may be limited so as to apply to only some of the acts which the owner of the copyright has the exclusive right to control, or to a part only of the period of the copyright, or to a specified country or other geographical area. [1999 No. 42.] (3) No assignment of copyright and no exclusive licence to do an act, the doing of which is controlled by copyright, shall have effect unless it is in writing. (4) A non-exclusive licence to do an act, the doing of which is controlled by copyright, may be written or oral, or may be inferred from conduct. (5) An assignment or licence granted by one copyright owner shall have effect as if granted by his co-owner also, and, subject to any contract between them, fees received by the grantors shall be divided equitably between all the co-owners. (6) For the purposes of this subsection, persons shall be deemed to be co-owners- (a)��������� if they share a joint interest in the whole or any part of a copyright; or (b) �������� if they have interest in the various copyrights in a composite production, that is to say, a production consisting of two or more works. (7) An assignment, licence or testamentary disposition may be effectively granted or made in respect of a future work or an existing work in which copyright does not yet subsist; and the prospective copyright in any such work shall be transmissible by operation of law as movable property. (8) A testamentary disposition of material on which a work is first written or otherwise recorded shall, in the absence of any contrary indication, be presumed to include any copyright or prospective copyright in the work which is vested in the deceased. 12. Right to claim authorship The author of a work in which copyright subsists has the right- [1992 No. 98. 1999 No. 42.] (a) to claim authorship of his work, in particular that his authorship be indicated in connection with any of the acts referred to in section 6 of this Act except when the work is included incidentally or accidentally when reporting current events by means of broadcasting; (b) �������� to object and to seek relief in connection with any distortion, mutilation or other modification of� and any other derogatory action in relation to his work, where such action would be or is ������������ prejudicial to his honour or reputation. (2) The rights referred to in subsection (1) of this section, are perpetual, inalienable and imprescriptible. (3) For the purpose of this section,�“author”�includes his heirs and successors in title. 13. Right to share in proceeds of sale (1) Notwithstanding any assignment or sale of the original work, the authors of graphic works, three-dimensional works and manuscripts shall have an inalienable right to a share in the proceeds of any sale of that work or manuscript by public auction or through a dealer whatever the method used by the latter to carry out the operation. (2) The right conferred by this section shall apply to originals of such work. (3) The conditions for the exercise of the right conferred by this section shall be determined by regulations to be made by the Nigerian Copyright Commission established under section 34 of this Act. [1992 No. 98. 1999 No. 42.] (4) The foregoing provisions of this section, shall not apply to architectural works or applied art. (5) In this section, “author” includes heirs and successors in title. 14. Duty of printer, etc., to keep register Publishers, printers, producers or manufacturers of works in which copyright subsists shall keep a register of all works produced by them showing the following, that is- (a) �������� the name of the author; (b) �������� the title; (c) ��������� year of production; and (d)��������� the quantity of the work produced. 15. Infringement of copyright (1) Copyright is infringed by any person who without the licence or authorisation of the owner of the copyright- (a) �������� does, or causes any other person to do an act, the doing of which is controlled by copyright; (b)��������� imports or causes to be imported into Nigeria any copy of a work which, if it had been� made in Nigeria, would be an infringing copy under this section of this Act; [1992 No. 98.] (c) ��������� exhibits in public any article in respect of which copyright is infringed under paragraph � (a) �������� of this subsection; (d)��������� distributes by way of trade, offers for sale, hire or otherwise or for any purpose � prejudicial to the owner of the copyright, any article in respect of which copyright is ���������������������� ��������������� infringed under paragraph (a) of this subsection; (e)��������� makes or has in his possession plates, master tapes, machines, equipment or � contrivances used for the purpose of making infringed copies of the work; (f)���������� permits a place of public entertainment or of business to be used for a performance in� the public of the work, where the performance constitutes an infringement of the ��������������������������������������� copyright in the work, unless the person permitting the place to be so used was not aware, and had no reasonable ground for suspecting that the performance would be an ����������������������������������� infringement of the copyright; (g)��������� performs or causes to be performed, for the purposes of trade or business or as� supporting facility to a trade or business, any work in which copyright subsists. (2) Notwithstanding subsection (1) of this section, or any other provision of this Act, where any work in which copyright subsists, or a reproduction of any such works, is comprised in- (a)��������� the archives stored in the National Archives established under the National Archives Act; or [Cap. N6.] (b)��������� the public records of a State, being records for the storage or custody of which provision is made by law, the copyright in the work is not infringed by the making or the supplying to any person of any reproduction of the work in pursuance of that Act or law. 16. Action for infringement (1) Subject to this Act, infringement of copyright shall be actionable at the suit of the owner, assignee or an exclusive licensee of the copyright, as the case may be, in the Federal High Court exercising jurisdiction in the place where the infringement occurred; and in any action for such an infringement, all such relief by way of damages, injunction, accounts or otherwise shall be available to the plaintiff as is available in any corresponding proceedings in respect of infringement of other proprietary rights. (2) Where an action for infringement of copyright brought by the copyright owner or an exclusive licensee relates to an infringement in respect of which they have concurrent rights of action, the copyright owner or the exclusive licensee may not, without the leave of court, proceed with the action unless the other is either joined as a plaintiff or added as a defendant. (3) Where, in an action for infringement of copyright, it is proved or admitted that an infringement was committed but that at the time of the infringement the defendant was not aware and had no reasonable grounds for suspecting that copyright subsisted in the work to which the action relates, the plaintiff shall not be entitled under this section to any damages against the defendant in respect of the infringement, but shall be entitled to an account of profits in respect of the infringement, whether or not any other relief is granted under this section. (4) Where, in an action under this section, an infringement of copyright is proved or admitted, and the court in which the action is brought, having regard (apart from all other material considerations) to- (a)��������� the flagrancy of the infringement; and (b)��������� any benefit shown to have accrued to the defendant by reason of the infringement, is satisfied that effective relief would not otherwise be available to the plaintiff, the court, in assessing damages for the infringement, shall have power to award such additional damages by virtue of this subsection as the court may consider appropriate in the circumstances. (5) No injunction shall be issued in proceedings for infringement of copyright which requires a completed or partly completed building to be demolished or prevents the completion of a partly completed building. (6) In this section, “action” includes a counterclaim, and references to the plaintiff and to the defendant in an action shall be construed accordingly. 17. Limitation to the right of action Notwithstanding the provisions of this Act or any other law, no action for the infringement of copyright or any right under this Act shall be commenced or maintained by any person- (a)��������� carrying on the business of negotiating and granting of licences; (b)��������� collecting and distributing royalties in respect of copyright works or representing more� than fifty owners of copyright in any category of works protected by this Act, unless it is approved under section 39 of this Act to operate as a collecting society or is otherwise issued with a certificate of exemption by the Commission. [1999 No. 42.] 18. Conversion rights All infringing copies of any work in which copyright subsists, or of any substantial part thereof, and all plates, master tapes, machines, equipment or contrivances used, or intended to be used for the production of such infringing copies, shall be deemed to be the property of the owner, assignee or exclusive licensee, as the case may be, of the copyright, who accordingly may take proceedings for the recovery of the possession thereof or in respect of the conversion thereof. 19. Infringement actionable as breach of statutory duty (1) An infringement of the rights conferred by sections 10 and 12 of this Act is actionable as a breach of statutory duty owed to the person entitled to the right. [1992 No.98.] (2) In proceedings for infringement of the rights conferred by the said sections 10 and 12 of this Act, the person whose rights have been infringed shall be entitled to an award of damages, injunction and any other remedies as the court may deem fit to award in the circumstances. 20. Criminal Liability (1) Any person who- (a)��������� makes or causes to be made for sale, hire, or for the purposes of trade or business any infringing copy of a work in which copyright subsists; or (b)��������� imports or causes to be imported into Nigeria a copy of any work which if it had been made in Nigeria would be an infringing copy; or [1992 No. 98. 1999 No.42.] (c) ��������� makes, causes to be made, or has in his possession, any plate, master tape, machine, equipment or contrivance for the purposes of making any infringing copy of any such� work, is, unless he proves to the satisfaction of the court that he did not know and had no reason to believe that any such copy was an infringing copy of any such work, or that such plate, master tape, machine, equipment or contrivance was not for the purpose of making infringing copies of any such work, guilty of an offence under this Act and liable on conviction to a fine of an amount not exceeding�N1,000 for every copy dealt with in contravention of this section or to a term of imprisonment not exceeding five years, or to both such fine and imprisonment. [1992 No.98. 1999 No. 42.] (2) Any person who- (a)��������� sells or lets for hire or for the purposes of trade or business, exposes or offers for sale or hires any infringing copy of any work in which copyright subsists; or [1992 No.98.] (b)��������� distributes for the purposes of trade or business any infringing copy of any such work; or (c)���������� has in his possession, other than for his private or domestic use, any infringing copy of� any such work; or (d)��������� has in his possession, sells, lets for hire or distribution for the purposes of trade or business, or exposes or offers for sale or hire any copy of a work which, if it had been ���������������������������������� made in Nigeria, would be an infringing copy, [1992 No.98.] is, unless he proves to the satisfaction of the court that he did not know and had no reason to believe that any such copy was an infringing copy of any such work, guilty of an offence under this Act and liable on conviction to a fine ofN100 for every copy dealt with in contravention of this section, or to a term of imprisonment not exceeding two years or, in the case of an individual, to both such fine and imprisonment. (3) Any person who, without the consent of the owner, distributes, in public for commercial purposes, copies of a work in which copyright subsists by virtue of sections 6 (1) (a) (vi), 6 (1) (c) (iv), 7 (1) (b) or 8 (1) (c) of this Act, by way of rental, lease, hire, loan or similar arrangement, is guilty of an offence under this Act, and liable upon conviction to a fine ofN100 for every copy dealt with or imprisonment for six months or to both such fine and imprisonment. [1992 No.98.] (4) The court before which any proceedings are taken for any offence under subsections (1), (2) and (3) of this section, whether the alleged offender is convicted or not, may order all copies of the works, plates master tapes, machines, equipment and contrivances in the possession of the alleged offender, which appear to be infringing copies of the works, to be destroyed or delivered up to the owner of the copyright or otherwise dealt with as the court may think fit. (5) Where an article has been seized by a police officer or an authorised officer in connection with a suspected offence under this Act, a court may on the application of the Attorney-General of the Federation or owner of the copyright in connection with which such offence is suspected to have been committed, order that the article be destroyed or delivered up to the owner of the copyright or otherwise dealt with as the court may think fit, notwithstanding that no person has been charged with the suspected offence. 21. Anti-piracy measures (1) The Commission shall have power, with the consent of the Minister, to prescribe any design, label, mark, impression or any other anti-piracy device for use on, in or in connection with any work in which copyright subsists. [1999 No.42.] (2) Any person who- (a)��������� sells, rents, hires; or (b)��������� offers for sale, rent or hire, any work in contravention of the prescription made pursuant to subsection (1) of this section, commits an offence and is liable on conviction to a fine not exceeding�N100,000or imprisonment for a term not exceeding 12 months or to both such fine and imprisonment. [1999 No.42.] (3) Any person who without the permission of the Commission- (a)��������� imports into Nigeria; or (b) �������� has in his possession, any anti-piracy device prescribed under this section or any machine, instrument or other contrivance intended for use in the production of the anti-piracy device, is guilty of an offence and is liable on conviction to a fine not exceeding�N500,000 or imprisonment for a term not exceeding five years, or to both such fine and imprisonment. [1999 No.42.] (4) A person who without the permission of the Commission- (a)��������� is in possession of; or (b)��������� reproduces; or (c) ��������� counterfeits, any anti-piracy device prescribed under this section, is guilty of an offence and is liable on conviction to a fine not exceeding�N50,000 or imprisonment to a term not exceeding five years, or to both such fine and imprisonment. [1999 No. 42.] (5) The Commission shall have power, with the consent of the Minister, to make regulations specifying the conditions necessary to give effect to the purpose of this section. [1999 No. 42.] 22. Offence by bodies corporate (1) Where an offence under this Act has been committed by a body corporate, the body corporate and every person who at the time the offence was committed was in charge of, or was responsible to the body corporate for the conduct of the business of the body corporate shall be deemed to be guilty of such offence and liable to be proceeded against and punished accordingly: Provided that, nothing contained in this subsection shall render any person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in subsection (1) of this section, where an offence under this Act has been committed by a body corporate and it is proved that the offence was committed with the consent or connivance of any director, manager, secretary or other officer of the body corporate, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. (3) For the purposes of this section- “body corporate” includes a firm or other association of persons; and “director” in relation to a firm includes a partner in the firm. 23. Penalties for making false entries Any person who- (a)��������� fails to keep a register required under section 14 of this Act; or (b)��������� makes or causes to be made a false entry in such register; or (c)���������� produces or tenders, or causes to be produced or tendered as evidence any such entry or writing, knowing the same to be false, is guilty of an offence under this section and liable on conviction to a fine not exceeding�N10,000. 24. Civil and Criminal actions may be simultaneous Notwithstanding the provisions of any law to the contrary, it shall be permissible for both criminal and civil actions to be taken simultaneously in respect of the same infringement under this Act. 25. Order for inspection and seizure (1) In any action for infringement of any right under this Act, where an ex parte application is made to the court supported by affidavit, that there is reasonable cause for suspecting that there is in any house or premises any infringing copy or any plate, film or contrivance used or intended to be used for making infringing copies or capable of being used for the purposes of making copies or any other article, book or document by means of or in relation to which any infringement under this Act has been committed, the court may issue an order upon such terms as it deems just, authorising the applicant to enter the house or premises at any reasonable time by day or night accompanied by a police officer not below the rank of an Assistant Superintendent of Police, and- (a) �������� seize, detain and preserve any such infringing copy or contrivance; and (b)��������� inspect all or any documents in the custody or under the control of the defendant� relating to the action. (2) Any person who knowingly gives false information under this section of this Act, is guilty of an offence and liable on conviction to a fine of�N1,000. PART II Neighbouring Rights (1) A performer shall have the exclusive right to control, in relation to his performance, the following acts- (a)��������� performing; (b)��������� recording; (c)���������� broadcasting live; (d) �������� reproducing in any material form; and (e)��������� adaptation of the performance. (2) In this section,�“performance” includes- (a)��������� a dramatic performance (which includes dance and mime); (b)��������� a musical performance; and (c)���������� a reading or recitation of literary act or any similar presentation which is or so far as it �� is, a live performance given by one or more individuals. 27. Duration of performer’s right The right conferred by section 26 of this Act shall subsist in relation to the performance until the end of the period of fifty years from the end of the year in which the performance first took place. 28. Infringement of performer’s right A performer’s right is infringed by a person who, without the performer’s consent or authorisation in writing, does any of the following, that is-
Provided that, where the consent sought is to make a recording of the work for research, private or domestic use, such consent shall not be unreasonably refused; (b)��������� broadcasts live, or includes live in a cable programme, the whole or a substantial part of� the live performance; (c)���������� performs in public the whole or a substantial part of the performance; (d)��������� shows or plays in public the whole or a substantial part of the performance for� commercial purposes; (e)��������� broadcasts, or includes in a cable programme, a substantial part of the performance by� means of recording which is, and which that person knows or has reason to believe was ����������������������������� ��������������� made, without the performer’s consent; (f)���������� imports into the country otherwise than for his private or domestic use, a� recording of a performer’s work which is an infringing recording; or (g)��������� in the course of trade or business, sells or lets for hire, offers, distributes or displays for� sale or hire, a recording of a performer’s work which is an infringing recording. 29. Infringement of a performer’s right actionable (1) An infringement of a right protected under section 26 of this Act shall be actionable by the person entitled to the right as a breach of statutory duty and the performer shall be entitled to damages, injunction, account for profit or conversion. (2) Where a person has in his possession, custody or control, in the course of trade or business or otherwise than for a private or domestic use, an unauthorised recording of a performance, a person having the performer’s right or recording rights in relation to the performance under this section shall be entitled to an order of the court that the recording be forfeited and delivered up to him. 30. Criminal Liability in respect of infringement of performer’s right (1) Notwithstanding the provisions of section 28 of this Act, a person who does any of the acts set out in the said section 28 shall, unless he proves to the satisfaction of the court that he did not know that his conduct was an infringement of the performer’s right, be liable on conviction- (a)��������� in the case of an individual, to a fine not exceeding�N10,000; (b)��������� in the case of a body corporate, to a fine of�N50,000; (c)���������� in all other cases, to a fine of N100 for each copy dealt with in contravention or to imprisonment for twelve months or to both such fine and imprisonment. (2) A court before which an offence under this section is tried shall order that the recording or any other part thereof be delivered to the performer. 31. Protection of expressions of folklore (1) Expressions of folklore are protected against- (a)��������� reproduction; (b)��������� communication to the public by performance, broadcasting, distribution by cable or other means; (c) ��������� adaptations, translations and other transformations, when such expressions are made either for commercial purposes or outside their traditional or customary context. (2) The right conferred in subsection (1) of this section shall not include the right to control- (a) �������� the doing of any of the acts by way of fair dealing for private and domestic use, subject� to the condition that, if the use is public, it shall be accompanied by an ������������������������������������������������� ��������������� acknowledgement of the title of the work and its source; (b)��������� the utilisation for purposes of education; (c) ��������� utilisation by way of illustration in an original work of an author: Provided that, the extent of such utilisation is compatible with fair practice; (d)��������� the borrowing of expressions of folklore for creating an original work of an author: Provided that, the extent of such utilisation is compatible with fair practice; (e)��������� the incidental utilisation of expressions of folklore. (3) In all printed publications and in connection with any communications to the public, of any identifiable expression of folklore, its source shall be indicated in an appropriable manner, and in conformity with fair practice, by mentioning the community or place from where the expression utilised has been derived. (4) The right to authorise acts referred to in subsection (1) of this section shall vest in the Nigerian Copyright Commission. (5) For the purpose of this section,�“folklore”�means a group-oriented and tradition-based creation of groups or individuals reflecting the expectation of the community as an adequate expression of its cultural and social identity, its standards and values as transmitted orally, by imitation or by other means including- (a)��������� folklore, folk poetry, and folk riddles; (b)��������� folk songs and instrumental folk music; (c)���������� folk dances and folk plays; (d) �������� productions of folk arts in particular, drawings, paintings, carvings, sculptures, pottery,� terracotta, mosaic, woodwork, metalware, jewelry, handicrafts, costumes, and ���������������������������������������������� ��������������� indigenous textiles. 32. Infringement of folklore Any person who, without the consent of the Nigerian Copyright Commission, uses an expression of folklore in a manner not permitted by section 31 of this Act, shall be in breach of statutory duty and be liable to the Commission in damages, injunctions and any other remedies as the court may deem fit to award in the circumstances. 33. Criminal Liability in respect of infringement of folklore (1) A person who- (a) �������� does any of the acts set out in section 31 of this Act without the consent or� authorisation of the Commission; or (b)��������� does not comply with the requirement in subsection (4) of section 31 of this Act; or (c) ��������� wilfully misrepresents the source of an expression of folklore; or (d) �������� wilfully distorts an expression of folklore in a manner prejudicial to the honour, dignity or cultural interests of the community in which it originates; (e)��������� is guilty of an offence under this Act. [1999 No. 42.] (2) A person convicted of an offence under subsection (1) of this section is liable on conviction- (a)��������� in the case of an individual, to a fine not exceeding�N100,000 or to imprisonment for a� term of 12 months or to both such fine and imprisonment; and (b)��������� in the case of a body corporate, to a fine of�N500,000 [1999 No.42.] (3) A court before which an offence under this section is tried may order that the infringing or offending article be delivered to the Commission. [1999 No.42.] PART III Administration of Copyright 34. Establishment of the Nigerian Copyright Commission (1) There is hereby established a body to be known as the Nigerian Copyright Commission (in this Act referred to as “the Commission”). [1999 No.42.] (2) The Commission shall be a body corporate with perpetual succession and a common seal and may sue and be sued in its corporate name. (3) The Commission shall- (a) �������� be responsible for all matters affecting copyright in Nigeria as provided for in this Act; (b) �������� monitor and supervise Nigeria’s position in relation to international conventions and� advise Government thereon; (c)���������� advise and regulate conditions for the conclusion of bilateral and multilateral� agreements between Nigeria and any other country; (d)��������� enlighten and inform the public on matters relating to copyright; (e) �������� maintain an effective data bank on authors and their works; (f)���������� be responsible for such other matters as relate to copyright in Nigeria as the Minister �may, from time to time, direct. 35. Establishment, Membership and Functions of the Governing Board (1) The Commission shall have a Governing Board (in this Act referred to as “the Board”) which shall consists of the following members- (a)��������� a Chairman to be a person knowledgeable in copyright matters, to be appointed by the President on the recommendation of the Minister; (b)��������� the Director-General of the Commission; (c) ��������� one representative of the Federal Ministry Justice; (d) �������� one representative of the Federal Ministry of Education; (e) �������� a representative of the Nigeria Police Force, not below the rank of a Commissioner of Police; (f)���������� one representative of the Nigerian Customs Service, not below the rank of a Comptroller of Customs; (g)��������� six other persons to be appointed by the Minister who shall represent as far as possible the authors in the following areas- (i)����������� literary works; (ii) ��������� artistic works; (iii) �������� musical works; (iv)�������� cinematograph films; (v) �������� sound recordings; and (vi)�������� broadcasts. [1999 No.42.] (2) The representative of the Ministries shall be officers not below the rank of a Director. (3) The Board shall adopt rules governing its procedure and method of operation. 36. Appointment of the Director-General and other staff of the Commission (1) There shall be for the Commission, a Director-General who shall be the Chief Executive and shall be appointed by the President on the recommendation of the Minister. [1999 No.42.] (2) The Director-General shall be responsible for the day-to-day administration of the Commission. [1999 No.42.] (3) Without prejudice to the generality of subsection (1) of this section, the Commission shall have power- (a) �������� to appoint such other staff as it may determine; (b)��������� to pay its staff such remuneration and allowances as it may, from time to time, determine; (c)���������� as regards any staff in whose case it decides so to do, to pay to or in respect of such staff such pensions and gratuities as are payable to persons of equivalent grade in the ������������������������������������������� public service of the Federation. (4) It is hereby declared that service in the Commission shall be approved service for the purposes of the Pensions Act, and accordingly, officers and other persons employed in the Council shall be entitled to pensions, gratuities and other retirement benefits as are prescribed thereunder, so however that nothing in this section shall prevent the appointment of a person to any office on terms which preclude the grant of a pension and gratuity or any other retirement benefit in respect of that office. For the purpose of the application of the provisions of the Pensions Act, any powers exercisable thereunder by a Minister or other authority (not being a power to make regulations under section 23 thereof) are hereby vested in and exercisable by the Commission. 37. Copyright Licensing Panel (1) The Commission shall have the power to grant compulsory licences in accordance with the provisions of this Act. [1992 No.98.] (2) In exercise of its power under subsection (1) of this section, the Commission shall in any case in which an application is made to it constitute a Copyright Licensing Panel (in this section referred to as “the Panel”). (3) The Panel shall consist of five persons, at least three of whom shall be members of the Governing Board of the Commission, and one of whom shall be designated as the Chairman. (4) A person shall not be appointed as a member of the Panel if he has any interest in any matter which is required to be determined by the Panel. (5) The Commission may make regulations providing for the procedure of the Panel under the Fourth Schedule to this Act and providing generally for the execution of the functions of the Panel. [Fourth Schedule.] (6) Any person aggrieved by a decision of the Panel shall have a right of appeal to the Federal High Court. 38. Copyright Inspectors (1) The Commission may appoint copyright inspectors as it may deem fit. [1994 No.42.] (2) A copyright inspector shall for the purposes of this Act have power to- (a)��������� enter, inspect and examine at any reasonable time any building or premises which he reasonably suspects is being used for any activity which is an infringement of copyright under ������������ this Act; (b)��������� arrest any person who he reasonably believes to have committed an offence under this Act; (c)���������� make such examination and inquiry as may be necessary to ascertain whether the provisions of this Act are complied with; (d)��������� require the production of the register required to be kept under section 14 of this Act and to �� inspect, examine or copy it; (e) �������� require any person who he finds in such building or premises to give such information as it is in his power to give in relation to any purpose specified in this Act; (f)���������� carry out such examination, test or analysis within or outside the premises as is required to give effect to any provision of this Act and to make instant photographs where such examination, ����� test, analysis or photograph is carried out within the premises, and such examination, test, analysis or photograph shall be required to be endorsed by the occupier of the premises or his �������� agent but a refusal by an occupier to endorse any document containing the result of an� examination, test, analysis or photograph shall not invalidate the result or finding of the examination, test, analysis or photograph; and (g)��������� exercise such other powers as the Commission may delegate to it to give effect to the provisions of this Act. (3) A Copyright Inspector may prosecute, conduct or defend before a court any charge, information, complaint or other proceedings arising under this Act. (4) Any person who obstructs a copyright inspector in the performance of his duties is guilty of an offence and liable on conviction to a fine not exceeding�N500 or to imprisonment for a term not exceeding three months or to both such fine and imprisonment. (5) A Copyright Inspector shall have all the powers, rights and privileges of a police officer as defined under the Police Act and under any other relevant enactment pertaining to the investigation, prosecution of defence of a civil or criminal matter under this Act. [1999 No.42.] 39. Collecting Society (1) A Collecting Society (in this section referred to as�“a society”)�may be formed in respect of anyone or more rights of copyrights owners for the benefit of such owners, and the society may apply to the Commission for approval to operate as a collecting society for the purpose of this Act. [1992 No.98.] (2) The Commission may approve a society if it is satisfied that- (a)��������� it is incorporated as a company limited by guarantee; (b)��������� its objects are to carry out the general duty of negotiating and granting copyright licenses and collecting royalties on behalf of copyright owners and distributing same to ������������������������������� ��������������� them; (c)���������� it represents a substantial number of owners of copyright in any category of works� protected by this Act; in this paragraph of this subsection,�“owners of copyright” ������������������������������������������� includes owners of performers’ rights; (d)��������� it complies with the terms and conditions prescribed by regulations made by the Commission under this section. (3) The Commission shall not approve another society in respect of any class of copyright owners, if it is satisfied that an existing approved society adequately protects the interest of that class of copyright owners. (4) It shall be unlawful for any group of persons to purport to perform the duties of a society without the approval of the Commission as required under this section of this Act. (5) Any person who contravenes the provisions of subsection (4) of this section, is guilty of an offence and liable on conviction to a fine of�N1,000 on the first conviction and for any other subsequent conviction to a fine ofN2,000 or to imprisonment for a term not exceeding six months or to both such fine and imprisonment. (6) Where the contravention is by a body corporate, it shall be guilty of an offence and liable on conviction to a fine of�N10,000 on the first conviction and�N2,000 for each day on which the offence continues. (7) The Commission shall have power to make regulations specifying the conditions necessary to give effect to the purposes of this section of this Act. (8) For the purposes of this section- “collecting society” means an association of copyright owners which has as its principal objectives the negotiating and granting of licenses, collecting and distributing of royalties in respect of copyright works; “group of persons” includes a body corporate. (9) The Commission may, where it finds it expedient, assist in establishing a collecting society for any class of copyright owners. 40. Levy on copyright material (1) There shall be paid a levy on any material used or capable of being used to infringe copyright in a work. [1992 No.98.] (2) The levy payable under subsection (1) of this section shall be as may be determined by the Minister, from time to time, by order published in the Gazette and different levies may be imposed on different categories of material. (3) The levy shall be paid into the Fund of the Commission and the Commission shall have power to disburse the funds amongst approved societies in accordance with the regulations made by the Commission. (4) The Minister shall have power to exempt any class of materials from the repayment of any levy. (5) In this section,�“material” includes any object, equipment, machine, contrivances or any other device used or capable of being used to infringe copyright in a work. PART IV Miscellaneous 41. Reciprocal extension of protection �������� Where any country is a party to a treaty or other international agreement to which Nigeria is also a party and the Minister is satisfied that the country in question provides for protection of copyright in works which are protected under this Act, the Minister may by order in the Federal Gazette extend the application of this Act in respect of any or all of the works referred to in subsection (1) of section 1 of this Act to- (a)��������� individuals who are citizens of or domiciled in that country; (b) �������� bodies corporate established by or under the law of that country; (c)���������� works, other than sound recordings and broadcasts, first published in that country; and (d)��������� broadcast and sound recordings made in that country. 42. Admission of affidavit evidence (1) An affidavit made before a Commissioner for Oaths, Notary Public or other person competent to administer an oath in terms of the law of the country where the oath is made which- (a)��������� purports to have been made by or on behalf of the owner of the copyright in a work; and (b)��������� states that- (i)����������� at the time specified therein, copyright subsists in the work; (ii)���������� the person named therein is the owner of the copyright in the work; (iii)��������� a copy of the work exhibited to the affidavit is a true copy of the work; (iv)�������� the author of the work is a citizen of or domiciled in a country named in the affidavit; (v)��������� the author of the work is a body corporate established; (vi) ������� incorporated by or under the laws of the country named in the affidavit; (vii) ������ the work was first made or published in the country named in the affidavit; or (viii)������ the certificate attached to the affidavit is a true copy of the certificate or registration of� that incorporation, shall be admitted as evidence of the facts stated therein without further proof in any proceedings under this Act. (2) The court before which an affidavit is produced under subsection (1) of this section shall presume, until the contrary is proved, that the statements made therein are true. 43. Presumptions In any action for an infringement of copyright in a work, the following shall be presumed, in the absence of any evidence to the contrary- (a)��������� that copyright subsists in a work which is the subject matter of an alleged infringement; (b)��������� that the plaintiff is the owner of copyright in the work; (c)���������� that the name appearing on a work purporting to be the name of the author, is the name of ��� such author; (d)��������� that the name appearing on a work purporting to be that of the publisher or producer of a work is the name of such publisher or producer; (e)��������� where the author is dead, that the work is an original work; (f)���������� that it was published or produced at the place and on the date appearing on the work. 44. Restriction on importation of printed copies (1) The owner of the copyright in any published literary, artistic or musical work or sound recording may give notice in writing to the Nigerian Customs Service- (a) �������� that he is the owner of the copyright in the work; and (b)��������� that he requests the Nigerian Customs Service during the period specified in the notice, to treat as prohibited goods, copies of the work to which this section applies: Provided that, the period specified in a notice under this subsection shall not exceed five years and shall not extend beyond the end of the period for which the copyright is to subsist. (2) This section applies, in the case of a work, to any printed copy made outside Nigeria which, if it had been made in Nigeria, would be an infringing copy of the work. (3) Where a notice has been given under this section in respect of a work and has not been withdrawn, the importation into Nigeria, at a time before the end of the period specified in the notice, of any copy of the work to which this section applies shall, subject to the following provisions of this section, be prohibited: Provided that, this subsection shall not apply to the importation of any article by a person for his private and domestic use. (4) Where a notice is given under subsection (1) of this section in respect of any work, neither the Nigerian Customs Service nor any member, officer, servant or agent of the Nigerian Customs Service shall be liable to the owner of the work or to any other person for any act or omission by the Nigerian Customs Service or its servants or agents in relation to the notice: Provided that, where the owner has suffered loss as a result of any such act or omission and a fee has been paid or is payable to the Nigerian Customs Service in respect of the notice, an amount equal to the loss or to the amount of the fee for one year, whichever is less, shall be repaid by the Nigerian Customs Service to the owner or, if the fee has not been paid, shall be waived. (5) The Minister of Internal Affairs may make regulations prescribing the form in which notices are to be given under this section, and requiring a person giving such a notice, either at the time of giving the notice or at the time when the goods in question are imported, or at both of those times, to furnish the Nigerian Customs Service with such evidence, and to comply with such other conditions (if any), as may be specified in the regulations; and any such regulations may include such incidental and supplementary provisions as the Minister of Internal Affairs considers expedient for the purposes of this section. (6) Without prejudice to the generality of subsection (5) of this section, regulations made under that subsection may include provision for requiring a person who has given a notice purporting to be a notice under this section to pay such fees in respect of the notice as may be prescribed by the regulations. (7) For the purposes of the Customs and Excise Management Act, any fees paid in pursuance of any regulations made under this section shall be treated as money collected on account of the Nigerian Customs Service. [Cap. C45.] (8) Notwithstanding anything in the Customs and Excise Management Act, a person shall not be liable to any penalty under that Act (other than forfeiture of the goods) by reason that any goods are treated as prohibited goods by virtue of this section. [Cap. C45.] (9) This section shall have effect as if it formed part of the Customs and Excise Management Act. 45. Regulations (1) Where no other provision is made in that behalf, the Minister may make regulations prescribing anything required to be prescribed for the purposes of this Act. (2) Regulations may be made- (a)��������� in the case of works, the copyright in which is vested in the Government, by the� Minister with the prior consent of the President; and (b)��������� in the case of works, the copyright in which is vested in a State authority, by the State authority or a person designated by the State authority, prescribing the public officer or other authority by whom licences may be granted for the reproduction of the works in question and a scale of fees to be charged in respect of any such licence. (3) Regulations made under subsection (2) of this section shall be additional to and not in derogation of any enactment or other law regulating the custody of the National Archives of Nigeria or the public records of a State, and shall be without prejudice to the operation of subsection (2) of section 12 of this Act. (4) The Commission shall, with the consent of the Minister, have power to make regulations specifying the conditions necessary for the operation of a business involving the production, public exhibition, hiring or rental of any work in which copyright subsists under this Act. [1999 �No. 42.] 46. JurisdictionThe Federal High Court shall have exclusive jurisdiction for the trial of offences or disputes under this Act. 47.Limitation on suit against the Commission, etc. (1) Notwithstanding anything in any other enactment, no suit against the Commission, a member or any staff of the Commission, for an act done- [1999 �No.42.] (a) �������� in pursuance or execution of his duties under this Act or any other enactment or law; or (b)��������� in respect of any alleged neglect or default in the execution of this Act or any other� enactment, shall lie or be instituted in any court unless, the suit is commenced within twelve months next after the act, neglect or default complained of or where the damage or injury continues within twelve months next after the damage or injury cases. (2) No suit shall be commenced against the Commission or any member of staff of the Commission before the expiration of a period of three months after written notice of intention to commence the suit is served upon the Commission by the intending plaintiff or his agent. (3) The notice referred to in subsection (2) of this section shall clearly state the cause of action, the particulars of the claim, the name and place of abode of the intending plaintiff and the relief which he claims. 48. Service of documents A notice, summons, or other document required or authorised to be served upon the Commission under the provisions of this Act or any other enactment or law, may be served by delivering the same to the Director-General of the Commission or by sending it by registered post addressed to the Director-General at the office of the Commission. [1999 No.42.] 49. Restriction on execution against the property of the Commission (1) In any action or suit against the Commission, no execution or attachment or process in the nature thereof shall be issued against the Commission. [1999 No.42.] (2) Any sum of money which is by judgment of a court awarded against the Commission shall, subject to any direction given by the court where notice of appeal has been given by the Commission in respect of the judgment, be paid by the Commission from its general fund. 50. Power of the Minister to give directives The Minister may give to the Commission directives of a general or special character with respect to any of the functions of the Commission under this Act and it shall be the duty of the Commission to comply with such directives. 51. Interpretation (1) In this Act, unless the context otherwise requires- “adaptation” means the modification of pre-existing work from one genre of work to another and consists in altering work within the same genre to make it suitable for different conditions of exploitation, and may also involve altering the composition of the work; “artistic work” includes, irrespective of artistic quality, any of the following works or works similar thereto- (a)��������� paintings, drawings, etchings, lithographs, woodcuts, engravings and prints; (b)��������� maps, plans and diagrams; (c)���������� works of sculpture; (d)��������� photographs not comprised in a cinematograph film; (e)��������� works of architecture in the form of buildings models; and (f)���������� works of artistic craftsmanship and also (subject to subsection (3) of section 1 of this Act) pictorial woven tissues and articles of applied handicraft and industrial art; ��������������� “author” in the case of cinematograph film, means the person by whom the arrangements for the making of the film were made, unless the parties to the making of the film provide otherwise by contract between themselves; ��������������� “author” in the case of literary, artistic or musical works, means the creator of the work; ��������������� “author” in the case of a photographic work, means the person who took the photograph; ��������������� “author” in the case of a broadcast transmitted from within any country, means the person by whom the arrangements for the making or the transmission from within that country were undertaken; ��������������� “author” in the case of a sound recording, means the person by whom the arrangements for the making of the sound recording were made, except that in the case of a sound recording of a musical work,�“author” means the artist in whose name the recording was made, unless in either case the parties to the making of the sound recording, provide otherwise by contract; [1992 No.98.]��������������� “broadcast” means sound or television broadcast by wireless telegraph or wire or both, or by satellite or cable programmes and includes re-broadcast; ��������������� “broadcasting authority” means any authority established under any law in Nigeria or elsewhere providing broadcasting services for public reception; ��������������� “building” includes any structure; ��������������� “cable programmes” means visual images, sounds or other information sent by means of a telecommunication system otherwise than by wireless telegraph for reception- [1992 No.98.] (a) �������� at two or more places (whether for simultaneous reception or at different times) in response to request by different users; or (b)��������� for presentation to members of the public; ��������������� “choreographic work”�means a composition of movements for dancing or any other patterned succession of gestures mostly created to accompanying music;��������������� “cinematograph film”�includes the first fixation of a sequence of visual images capable of being shown as a moving picture and of being the subject of reproduction, and includes the recording of a sound track associated with the cinematograph film; ��������������� “communication to the public” includes, in addition to any live performance or delivery, any mode of visual or acoustic presentation, but does not include a broadcast or re-broadcast; ��������������� “computer programme” means a set of statements or instructions to be used directly or indirectly in a computer in order to bring about a certain result;��������������� “copy” means a reproduction in written form, in the form of a recording or cinematograph film, or in any other material form, so however that an object shall not be taken to be a copy of an architectural work unless the object is a building or model; ��������������� “copyright” means copyright under this Act; ��������������� “court”�means the Federal High Court; ��������������� “exclusive licence” means a licence signed by or on behalf of a copyright owner, authorising the licencee to the exclusion of all other persons (including the person granting the licence), to exercise any right which would otherwise be exercisable exclusively by the copyright owner; ��������������� “licence” means a lawfully granted licence permitting the doing of an act controlled by this Act; “literary work” includes, irrespective of literary quality, any of the following works or works similar thereto- (a)��������� novels, stories and poetical works; (b)��������� plays, stage directions, film scenarios and broadcasting scripts; (c) ��������� choreographic works; (d)��������� computer programmes; (e)��������� text-books, treatises, histories, biographies, essays and articles; (f) ��������� encyclopaedias, dictionaries, directories and anthologies; (g)��������� letters, reports and memoranda; (h)��������� lectures, addresses and sermons; (i) ���������� law reports, excluding decisions of courts; (j) ��������� written tables or compilations;��������������� “Minister” means the Minister charged with responsibility for culture;��������������� “musical work” means any musical composition, irrespective of musical quality and includes works composed for musical accompaniment; [1992 No.98.] ��������������� “re-broadcast” means a simultaneous or subsequent broadcast by one broadcasting authority of the broadcast of another broadcasting authority; ��������������� “reproduction” means the making of one or more copies of a literary, musical or artistic work, cinematograph film or sound recording; ��������������� “sound recording” means the first fixation of a sequence of sound capable of being perceived aurally and of being reproduced, but does not include a soundtrack associated with a cinematograph film; ��������������� “State authority” in relation to a State, means the Governor or other governmental authority of a State; ��������������� “work” includes translations, adaptation, new versions or arrangements of pre-existing works, and anthologies or collection of works which, by reason of the selection and arrangement of their content, present an original character;��������������� “work of joint authorship” means a work produced by the collaboration of two or more authors in which the contribution of each author is inseparable from the contribution of the other author or authors;��������������� “year” means- (a)��������� in section 44 of this Act, a period of twelve months; and (b)��������� elsewhere in this Act, a calendar year, that is to say, a period of twelve months� beginning on 1 January and ending on 31 December. (2) The following provisions shall apply with respect to publication, that is to say- (a) �������� a work shall be deemed to have been published if copies of it have been made available in a manner sufficient to render the work accessible to the public; (b)��������� where in the first instance, a part only of a work is published, that part shall be treated � for the purposes of this Act as a separate work; (c)���������� a publication in any country shall not be treated as being other than the first publication by reason only of an earlier publication elsewhere if the two publications ������������������������������������ took place within a period of not more than 30 days. 52. Repeals and Transitional, etc., Provisions (1) The Copyright Act 1970 is hereby repealed. [1970 No. 61.] (2) Sections 491, 492 and 493 of the First Schedule to the Criminal Code Act are hereby repealed. [Cap. C38.] (3) The Transitional and Savings Provisions in the Fifth Schedule to this Act shall have effect notwithstanding subsection (1) of this section or any other provisions of this Act. [Fifth Schedule.] 53. Short titleThis Act may be cited as the Copyright Act. ______________ SCHEDULES FIRST SCHEDULE [Section 2.] Terms of Copyright Type of work 1. Literary, musical or artistic seventy years after the end of the year in which works�� other than photograph� the author dies; after the end of the year in which� the work was first published. 2. Cinematograph films and photographs Fifty years after the end of the year in which� the� �work was first published. 3.Sound recordings Fifty years after the end of the year in which��the recording was first published.����������������������������������������������� ������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ 4. Broadcasts �Fifty years after the end of the year in which�the broadcast first took place. _____________________ SECOND SCHEDULE [Section 6 (1).] Exceptions from copyright control The right conferred in respect of a work by section 6 of this Act does not include the right to control- (a)��������� the doing of any of the acts mentioned in the said section 6 by way of fair dealing for purposes of research, private use, criticism or review or the reporting of current events, subject to the ������������ condition that, if the use is public, it shall be accompanied by an acknowledgement of the title of the work and its authorship except where the work is incidentally included in a broadcast; (b)��������� the doing of any of the aforesaid acts by way of parody, pastiche, or caricature; (c)���������� the inclusion in a film or a broadcast of an artistic work situated in a place where it can be viewed by the public; (d) �������� the reproduction and distribution of copies of any artistic work permanently situated in a place where it can be viewed by the public; (e)��������� the incidental inclusion of an artistic work in a film or broadcast; (f) ��������� the inclusion in a collection of literary or musical work which includes not more than two excerpts from the work, if the collection bears a statement that it is designed for educational �������� use and includes an acknowledgement of the title and authorship of the work; (g)��������� the broadcasting of a work if the broadcast is approved by the broadcasting authority as an educational broadcast; (h)��������� any use made of a work in an approved educational institution for the educational purposes of � that institution, subject to the condition that, if a reproduction is made for any such purpose it ��������� shall be destroyed before the end of the prescribed period, or if there is no prescribed period, before the end of the period of 12 months after it was made; (i) ���������� subject to the Third Schedule to this Act, the making of a sound recording of a literary or musical� work, and the reproduction of such a sound recording by the maker or under licence from him, ���� where the copies thereof are intended for retail sale in Nigeria and the work has already been� previously recorded under licence from the owner of the relevant part of the copyright, whether � in Nigeria or abroad, subject to such conditions and to the payment of such compensation as� may be prescribed; (j)���������� the reading or recitation in public or in a broadcast by any person of any reasonable extract from a published literary work if accompanied by a sufficient acknowledgment: Provided that such reading or recitation is not for commercial purposes; (k)��������� any use made of a work by or under the direction or control of the Government, or by such public libraries, non-commercial documentation centers and scientific or other institutions as ������������ may be prescribed, where the use is in the public interest, no revenue is derived therefrom and no admission fee is charged for the communication, if any, to the public of the work so used; (I) ��������� the reproduction of a work by or under the direction or control of a broadcasting authority where the reproduction or any copies thereof are intended exclusively for a lawful broadcast� and are destroyed before the end of the period of six months immediately following the making � of the reproduction or such longer period as may be agreed between the broadcasting authority and the owner of the relevant part of the copyright in the work, so however that any reproduction of a work made under this paragraph- (i) ���������� may, if it is of an exceptional documentary character, be preserved in the archives of the broadcasting authority (which shall for the purpose of this paragraph be deemed to be part of ����������� the National Archives) established under the National Archives Act; [Cap. N6.] (ii) ��������� subject to this Act, shall not be used for broadcasting or for any other purpose without the consent of the owner of the relevant part of the copyright in the work; (m)�������� the broadcasting of a work already lawfully made accessible to the public and subject (without prejudice to the other provisions of this Schedule) to the condition that the owner of the ���� broadcasting right in the work shall receive a fair compensation determined, in the absence of agreement, by the court; (n)��������� news of the day publicly broadcast or publicly communicated by any other means; (o)��������� the communication to the public of a work, in a place where no admission fee is charged in respect of the communication, by any club whose aim is not profit making; (p) �������� any use made of a work for the purpose of judicial proceeding or of any report of any such proceeding; (q)��������� the making of not more than three copies of a book (including a pamphlet, sheet music, map, chart or plan) by or under the direction of the person in charge of a public library for the use of ������� the library if such a book is not available for sale in Nigeria; [1999 No.42.] (r) ��������� the reproduction for the purpose of research or private study of an unpublished literary or musical work kept in a library, museum or other institutions to which the public has access; (s)���������� reproduction of published work in braille for the exclusive use of the blind, and sound recordings made by institutions or other establishments approved by the Government for the ��������� promotion of the welfare of other disabled persons for the exclusive use of such blind or disabled person. _______________ THIRD SCHEDULE [Section 6(4).] Special exceptions in respect of a sound recording of a musical work 1. The copyright in a musical work is not infringed by a person (in this Schedule referred to as “the record producer”) who makes a recording of the work or of an adaptation thereof in Nigeria, if- [1992 No. 98.] (a) �������� records of the work, or as the case may be, of a similar adaptation of the work, have previously been made in, or imported into Nigeria for the purposes or retail sale, and were so made or ������������� imported by, or with the licence of, the owner of the copyright in the work; [1992 No. 98.] (b)��������� before making the recording, the record producer gave to the owner of the copyright the prescribed notice of his intention to make it; (c)���������� the record producer intends to sell the record by retail, or to supply if for the purpose of its being sold by retail by another person, or intends to use it for making other records which are to ��� be sold or supplied; and (d)��������� in the case of a record which is sold by retail, the record producer pays the owner of the copyright in the prescribed manner and at the prescribed time, a royalty of an amount � ascertained in accordance with the provisions of this Schedule. 2. Subject to the following provisions of this Schedule, the royalty mentioned in sub-paragraph (d) of paragraph 1 of this Schedule shall be of an amount equal to a percentage of the ordinary retail selling price of the record calculated in the prescribed manner. 3. If, at any time after the end of the period of one year beginning with the coming into operation of a prescribed rate of royalty it appears to the Commission that the ordinary rate of royalty, or the minimum amount thereof, as prescribed has ceased to be equitable, either generally or in relation to any class of records, the Commission may hold a public inquiry, in the prescribed manner, and if, in consequence of such an inquiry, the Commission is satisfied of the need to do so, he may make an order prescribing such different rate or amount, either generally or in relation to anyone or more classes of records, as he may consider just: Provided that, where no order comprising a class of records (either a general order or an order relating specifically to that class, or to that class together with one or more other classes of records), has been made under this paragraph, no further order comprising that class of records shall be made thereunder less than five years after the date on which the previous order comprising that class (or, if more than one, the last previous order comprising that class) was made thereunder. [1992 No.98.] 4. In the case of a record which comprises (with or without other material, and either in their original form or in the form of adaptations) two or more musical works in which copyright subsist, if the owners of the copyright in the works are different persons, the royalty shall be apportioned among them in such manner as they may agree or as, in default of agreement, may be determined by arbitration. 5. Where a record comprises (with or without other material) a performance or a musical work, or of an adaptation of musical work, in which works are sung, or are spoken incidentally to or in association with the music, and either no copyright subsists in that work or, if such copyright subsists, the conditions specified in paragraph 1 of this Schedule are fulfilled in relation to that copyright, then if- [1992 No.42.] (a) �������� the works consist or form part of a literary or dramatic work in which copyright subsist; and (b) �������� such previous records as are referred to in sub-paragraph (a) of paragraph 1 of this Schedule were made or imported by, or with the licence of the owner of the copyright in that literary of �������������� dramatic work; and (c)���������� the conditions specified in sub-paragraphs (b) and (d) of paragraph 1 of this Schedule are fulfilled in relation to the owner of that copyright, the making of the record shall constitute an ������ infringement of the copyright in the literary or dramatic work: Provided that, this paragraph shall not be construed as requiring more than one royalty to be paid in respect of a record; and if copyright subsists both in the musical work and in the literary or dramatic work, and their owners are different persons, the royalty shall be apportioned among them (or among them and any other person entitled to a share thereof in accordance with the last preceding sub-paragraph) as they may agree or as, in default of agreement, may be determined by arbitration. 6. For the purpose of this Schedule, an adaptation of a work shall be taken to be similar to an adaptation thereof contained in previous records if the two adaptations do not substantially differ in their treatment of the work, either in respect of style or (apart from any difference in number) in respect of the performances required for performing them. 7. Where, for the purposes of sub-paragraph (a) of paragraph 1 of this Schedule, the record producer requires to know whether such previous records as are mentioned in that sub-paragraph were made or imported as therein mentioned, the record producers may make the prescribed inquiries; and if the owner of the copyright fails to reply to those inquiries within the prescribed period, the previous record shall be taken to have been made or imported, as the case may be, with the licence of the owner of the copyright. 8. The provisions of paragraph 7 of this Schedule shall apply in relation to records of part of a work or adaptation as they apply in relation to records of the whole of it: Provided that paragraph 1 of this Schedule- (a)��������� shall not apply to a record of the whole of a work or adaptation unless the previous records� referred to in sub-paragraph (a) of that paragraph were records of the whole of the work or of a � similar adaptation; and (b)��������� shall not apply to a record of part of a work or adaptation unless those previous records were � records of, or comprising, that part of the work of a similar adaptation. 9. Nothing in this Schedule shall be construed as authorising the importation of records which could not lawfully be imported apart from this Schedule; and accordingly, for the purposes of any provision of this Act relating to imported articles, where the question arises whether the making of a record outside Nigeria would have constituted an infringement of copyright if the record had been made in Nigeria, that question shall be determined as if paragraph 1 of this Schedule had not been enacted. 10. In this Schedule,�“prescribed” means prescribed by regulations made under this Schedule by the Minister and any such regulations made for the purposes of sub-paragraph (d) of paragraph 1 of this Schedule may provide that the taking of such steps as the Minister considers most convenient for ensuring the receipt of the royalties (by the owner of the copyright) shall be treated as constituting payment of the royalties in accordance with that paragraph. ________________ FOURTH SCHEDULE Compulsory licence for translation and reproduction of certain works 1.Interpretation In this Schedule- “qualified person” means- (a) a citizen of Nigeria or an individual domiciled in Nigeria; or (b) a body corporate incorporated under any written law in Nigeria; “research” shall not include industrial research, or research carried out by bodies corporate (not being bodies corporate owned or controlled by the Government), companies, associations or bodies of persons carrying on any business; “purposes of teaching, research or scholarship” includes- (a) purposes of instruction activity at all levels in educational institutions; and (b) purposes of all types of organised educational activity. 2. Licence to produce and publish translations (1) Any qualified person may apply to the Commission for a licence to produce and publish a translation of a literary or dramatic work which has been published in analogous forms of reproduction for the purposes of teaching, scholarship or research. (2) An application under this paragraph shall be made in such form as may be prescribed and shall state the proposed retail price of a copy of the translation of the work. [1992 No.98.] (3) Every applicant for a licence under this paragraph shall, along with his application, deposit with the Commission such fee as may be prescribed. (4) Where an application is made to the Commission under this paragraph it may, after holding such inquiry as may be prescribed, grant to the applicant a licence, not being an exclusive licence, to produce and publish a translation of the work in the language mentioned in the application subject to the condition- [1999 No.42.] (a)��������� that the applicant shall pay to the owner of the copyright in the work royalties in respect of copies of the translation of the work sold to the public, calculated at such rate as the ��������������� Commission may, in the circumstances of each case, determine in the prescribed manner,� except that the royalties shall be consistent with the standards normally operating in the case of ������������ licences freely negotiated between persons in Nigeria and owners of translation rights in the� country of the owner of the right of translation; and (b)��������� that the licence shall not extend to the export of copies of the translation of the work outside Nigeria and every copy of such translation shall contain a notice in the language of such ��� translation that the copy is available for distribution only in Nigeria. (5) Sub-paragraph (4) of this paragraph shall not apply to the export by the Government or any authority under the Government of copies of such translation in a language other than English to any country if- (a)��������� such copies are sent to citizens of Nigeria residing outside Nigeria or to any association of such citizens outside Nigeria; or (b) �������� such copies are meant to be used for purposes of teaching, scholarship or research and not for� any commercial purpose, and in either case, the government of the country to which the copies are exported has agreed� to the receipt or distribution, or both, of the copies exported to that country. (6) No licence shall be granted by the Commission under this paragraph until the expiration of whichever of the following periods is applicable- (a)��������� one year from the date of first publication of the work where the application is for a licence for translation into any language spoken in Nigeria other than English; (b) �������� three years from the date of first publication of the work where the application is for a licence for translation into English. (7) No licence shall be granted by the Commission unless- (a)��������� the Commission is satisfied that no translation of the work into the language in question has been published in printed or analogous forms of reproduction, by or with the authorisation of ������ the owner of the right of translation, or that all previous editions in that language are out of print; (b)��������� the applicant has proved to the satisfaction of the Commission that he had requested and had been denied authorisation by the owner of the copyright to produce and publish such ������������ translation, or that he was, after due diligence on his part, unable to find such owner; (c)���������� where the applicant was, after due diligence on his part, unable to find the owner of the � copyright, he had sent a copy of his request for such authorisation by registered air-mail post to � the publisher whose name appears from the work, not less than two months before the� application for the licence; (d)��������� the applicant had at the time he submitted an application under this paragraph informed any� national or international information centre designated for this purpose by the government of ������ the country in which the publisher of the work to be translated is believed to have his principal �� place of business; (e) �������� the Commission is satisfied that the applicant is competent to produce and publish a correct � translation of the work and possesses the means to pay to the owner of the copyright the ������������ royalties payable to him under this Act; (f)���������� a period of six months in the case of an application for a licence for translation into English or nine months in the case of an application for a licence for translation into any language spoken ������� in Nigeria other than sub-paragraph (7) (b) of this paragraph or where a copy of the request has� been sent under sub-paragraph (7) (c) of the said paragraph, from the date of sending of such ������� copy, and the translation of the work in the language mentioned in the application has not been published by the owner of the copyright in the work or any person authorised by him within the ������������ said period of six months or nine months, as the case may be; (g) �������� the name of the author and the title of the particular edition of the work proposed to be translated are printed on all the copies of the translation; (h) �������� if the work is composed mainly of illustrations, the provisions of section 3 of this Act are� complied with; (i) ���������� �the author has not withdrawn from circulation copies of the work; and (j) ��������� an opportunity of being heard is given, wherever practicable, to the owner of the copyright in � the work. 3. Licence to reproduce and publish works for certain purposes (1)��������� Where, after the expiration of the relevant period from the date of the first publication of an � edition of a literary or artistic work- (a) �������� the copies of such edition are not made available in Nigeria; or (b) �������� such copies have not been put on sale in Nigeria for a period of six months, by the owner of the right of reproduction or by any person authorised by him in that behalf to the general public, or in connection with systematic instructional activities at a price reasonably related to that normally charged in Nigeria for comparable works, any qualified person may apply to the Commission for a licence to reproduce and publish such work in printed or analogous forms of reproduction at the price at which such edition is sold or at a lower price for the purposes of systematic instructional activities. (2) Every such application shall be made in such forms as may be prescribed and shall state the proposed retail price of a copy of the work to be produced. (3) Every applicant for a licence under this paragraph shall, along with his application, deposit with the Commission such fee as may be prescribed. (4) Where an application is made to the Commission under this paragraph it may, after holding such inquiry as may be prescribed, grant to the applicant a licence, not being an exclusive license, to produce and publish a reproduction of the work mentioned in the application subject to the conditions that- (a) �������� the applicant shall pay to the owner of the copyright in the work royalties in respect of copies of� the reproduction of the work sold to the public, calculated at such rate as the Commission may, ������ in the circumstances of each case, determine in the prescribed manner, except that the royalties shall be consistent with the standards normally operating in the case of licences freely negotiated between persons in Nigeria and owners of reproduction rights in the country of the � owner of the reproduction right; (b) �������� a licence granted under this paragraph shall not extend to the export of copies of the �� reproduction of the work outside Nigeria and every copy of such reproduction shall contain a� notice that the copy is available for distribution only in Nigeria. (5) No licence shall be granted to an applicant under this paragraph unless- (a)��������� the applicant has proved to the satisfaction of the Commission that he had requested and been denied authorisation by the owner of the copyright in the work to reproduce and publish such ��������������� work or that he was, after due diligence on his part, unable to find such owner; (b) �������� where the applicant was unable to find the owner of the copyright, a copy of his request for� such authorisation by registered air-mail post to the publisher whose name appears on the work � not less than three months before the application for the licence; (c) ��������� the applicant had informed any national or international centre designated for this purpose by the government of the country in which the publisher of the work to be reproduced is believed ����� to have his principal place of business; [1999 No.42.] (d)��������� the Commission is satisfied that the applicant is competent to reproduce and publish an� accurate reproduction of the work and possesses the means to pay to the owner of the ��������������� copyright the royalties payable to him under this paragraph; (e) �������� the applicant undertakes to reproduce and publish the work at such price as may be fixed by the� Commission, being a price reasonably related to the price normally charged in Nigeria for works �������������� of the same standard on the same or similar subjects; (f) ��������� a period of six months in the case of an application for the reproduction and publication of any work of natural science, physical science, mathematics or technology, or a period of three ��������� months in the case of an application for the reproduction and publication of any other work, has� lapsed from the date of making the request under sub-paragraph (5) (a) of this paragraph, or �������� where a copy of the request has been sent under sub-paragraph (5) (b) of the said paragraph, � from the date of sending of a copy, and a reproduction of the work has not been published by the owner of the copyright in the work or any person authorised by him within the said period � of six months, as the case may be; (g)��������� the name of the author and the title of the particular edition of the work proposed to be� reproduced are printed on all the copies of the reproduction; (h) �������� the author has not withdrawn circulation copies of the work; and (i) ���������� an opportunity of being heard given, wherever practicable, to the owner of the copyright in the work. (6) No licence to reproduce and publish the translation of a work shall be granted under this paragraph unless such translation has been published by the owner of the right of translation in a language spoken in Nigeria. (7) The provisions of this paragraph shall also apply to the reproduction and publication, or translation into a language spoken in Nigeria, of any text incorporated in audio-visual fixations prepared and published solely for the purpose of systematic instructional activities. (8) For the purposes of this paragraph- ��������������� “relevant period”,�in relation to any work, means a period of- (a)��������� seven years from the date of the first publication of that work, where the application is for the reproduction and publication of any work of, or relating to fiction, poetry, drama, music or art; (b) �������� three years from the date of the first publication of that work, where the application is for the reproduction and publication of any work of, or relating to natural science, physical science, ���������� mathematics or technology. 4. Licence for domestic broadcasting organisation (1) Any broadcasting organisation in Nigeria or any qualified person who is the holder of a licence for a television or broadcasting station may apply to the Commission for a licence to produce and publish the translation of- (a) �������� a work referred to in paragraph 2 of this Schedule and published in printed or analogous forms� of reproduction; or (b) �������� any text incorporated in audio-visual fixations prepared and published solely for the purpose of � systematic instructional activities, or broadcasting such translation for the purpose of teaching ������� or for the dissemination of the results of specialised, technical or scientific research to the � experts in any particular field. __________________ FIFTH SCHEDULE [Section 52 (3).] Transitional and savings provisions 1. Subject to this Schedule, this Act applies in relation to works made before the commencement of this Act as it applies in relation to works made after the commencement of this Act. 2. (1) Subject to this paragraph, proceedings under section 28 of this Act for infringement of copyright may be taken notwithstanding that the alleged infringement occurred before the commencement of this Act. (2) Where an act done before the commencement of this Act was then an infringement of copyright but is not an infringement of copyright under this Act, proceedings in respect of the act may be taken as if this Act had not been made. 3. (1) Subject to sub-paragraph (2) of this paragraph, contracts for the licensing of any act in respect of copyright which were effective immediately before the commencement of this Act, shall continue in force as if they related to the corresponding copyright under this Act. (2) A notice given under section 15 of the repealed Copyright Act and not withdrawn before the commencement of this Act, shall continue in force as if it had been given under section 44 of this Act. (3) Any subsidiary legislation made under the repealed Act which was in force immediately before the commencement of this Act, shall remain in force, subject to any necessary modifications, as if it had been made under this Act, and may be added to, amended, revoked or varied accordingly. _______________________ COPYRIGHT ACT SUBSIDIARY LEGISLATION____________________ List of Subsidiary Legislation 1. Appointment of Copyright Inspectors Notice. _________________APPOINTMENT OF COPYRIGHT INSPECTORS NOTICE [S.1. 12 of 1997.] under section 38 (1) NIGERIAN COPYRIGHT COMMISSION [1st January, 1997] [Commencement. ]
For the purpose of section 38 of the Copyright Act, all persons appointed to the service of the Commission as officers engaged in the duty of monitoring, reporting, or enforcement of the provisions of the Copyright Act shall be designated as Copyright Inspectors. [Cap. C28 � 2 .Powers of Inspector A Copyright Inspector designated as stated in section 1 herein shall have all the powers conferred by section 38 of the Copyright Act or any other provisions of the Law. [Cap. C28.] 3. Short title This notice may be cited as the Appointment of Copyright Inspectors Notice. Source: Policy and Legal Advocacy Centre
