Author(s): Ekhator Atise Johnson PhD , BL, FCNA, FCTI, FCE

In 2023 Journal VoL. 8

By DR. Ibrahim Muhammad Ahmad

Taxation in Nigeria is strictly by way of formal legislation. In otherwords, every tax in Nigeria, to be legal and enforceable, has to beenabled by an identifiable piece of legislation which imposes taxobligations which are clear and unambiguous1. In the precedingchapter, legal framework was defined as a set of laws. When combinedwith IGR, it means a set of laws regulating IGR in Nigeria. In thisregard, it is important to reiterate the notion that tax laws are statutoryin nature. According to Ayua2, there has been a requirement that if atall, government is to interfere with property, pry into a man’s affairsand takes his money, then this must be on clear statutory authority.

Author(s): A.A. Anvarov

In 2023 Journal VoL. 8

By UNIMAID JICOL

This article analyzed information culture of specializedIslamic educational colleges in New Uzbekistan. The paperdelved into the examination of specific features ofinformation culture in the modern era of information andcommunication technology. Certain social factorsinfluenced selection approach of information cultureamong students of specialized educational college. This isfacilitated by the established training and teaching codes ofsuch colleges. Therefore, developing the culture via afiltering process for selection and acquisition ofinformation culture shapes the future religious actors,particularly the imams, towards prioritized Islamic values.Ensuring fast and high-quality circulation of information inthe education system is one of the main criterion fordevelopment. To meet the basic criteria of informationculture in the 21st century is a must for every student todevelop. However, the use of the system in the educationalprocess and, of course, improving the culture of using theInternet system is not free from a challenge. Certain studieswere conducted on the culture of using the Internet andsocial networks among students studying in specializedsecondary educational institutions in Uzbekistan and someCentral Asian countries. However, this paper, analyzedinformation culture of students in specialized educational  colleges via empirical analysis of qualitative and quantitative methods. This paper found that the effective way to combat undesirable external information influencesis to entrench information culture. Therefore, itrecommends increase in the knowledge of informationculture among young people; and at the same time, improvetheir analytical abilities. In addition, their ability to respondrationally to conflicting information in the interests of thesociety, the state accepted values should be improved.  

Author(s): Dr. Musa Alkali Lawan , Abdullahi Usman , Professor Kamal Alhaji Dawud

In 2023 Journal VoL. 8

By UNIMAID JICOL

The aim of federal character as a principle is to ensure thatall public service institutions, ethnic, and geographicdiversity of the country. To this, Section 14 (3) and (4) ofthe 1999 Constitution (as amended) is to the effect that: thegovernment or any of its agencies and the conduct of itsaffairs shall be carried out in such a manner as to reflect thefederal character of Nigeria and the need to promotenational unity and also to command national loyalty,thereby ensuring that there shall be no predominance ofpersons from a few states or from a few ethnic or othersectional groups in that government. However, thechallenges of imbalance in our national life between statesand ethnic groups in relation to the educational sector,appointments and recruitments based on quota system andthe non-justiciability of Chapter II of the 1999 Constitutionas amended have a serious challenge to the properimplementation of the federal character principle in thecountry. Due to the nature of the research, doctrinal methodwas adopted in the conduct of this research, whereinprimary and secondary sources were consulted. Theprimary sources include: legislation, cases etc. while thesecondary sources include: books, journals as well asinternet materials. The paper observes that: nonjusticiability of Chapter II of the 1999 Constitution (asamended) and lack of fairness in making appointments,promotions and recruitments has seriously undermined thesmooth and effective implementation of federal characterprinciples in the country. The paper recommends that,chapter II of the 1999 Constitution be made to be justiciableand the governments both at the Federal, State and LocalGovernments level be fair in their appointments,promotions and recruitments.  

Author(s): Ismail Danjuma Yusuf LL.B, BL. LL.M

In 2023 Journal VoL. 8

By UNIMAID JICOL

Administration of justice is the core value of any civilizedsetting or polity. This is often shouldered on judges (qᾱdis).If the administration of justice is primarily and principallythat of a qᾱdi, it follows therefore that provision must bemade for the office of a qᾱdi. As a complete code, Islamiclaw provides for the office of a qᾱdi and interestingly, theNigerian Legal System via the 1999 Constitution of theFederal Republic of Nigeria (as amended) also provides forsame albeit some discrepancies. This paper studies theoffice of a qadi in Islamic law and the Nigerian LegalSystem. This paper proceeds to discuss the qualities of ajudge in Islamic law as well as judicial ethics andetiquettes. This paper finds out that unlike Islamic law, theNigerian legal system is not detailed enough toaccommodate the key qualities of a qadi as enshrined inIslamic law. The paper concludes that the relevantprovisions of the Nigerian legal system be amended toaccommodate the pristine provisions of Islamic law as itaffects the office a judge. The paper adopts doctrinalresearch methods by analyzing the primary and secondarysources of legal research. Interview were also conducted. 

Author(s): Isa Yusuf

In 2023 Journal VoL. 8

By UNIMAID JICOL

There is strong argument weather the operation of Islamicbanking in Nigeria is constitutional or not. The right to engagein a financial system compatible with someone's faith is beyondsocial and economic rights and hence it falls under Chapter IVof the Constitution as the right to freedom of religion. As afundamental human right, the government has an obligation tofacilitate its actualization and the duty to put in placemechanisms to ensure it is not derogated upon except in themanner provided under Section 45(1) of the Constitution.Among the problem that this paper intends to address is to clearthe misconception by the antagonist of Islamic bankingoperations in Nigeria that it is an attempt to Islamized thecountry. This problem has generated prolong debate amongscholars. The aim of the paper therefore is to highlight andexamine the legal framework for the Islamic banking operationin Nigeria with the objective of clearing the doubt cast by theantagonist of Islamic banking operation. The methodologyadopted by the paper is doctrinal in nature (by way of contentanalysis of relevant laws and decided authorities). The paperobserved that the operation of Islamic banking in Nigeria has inno way contradict the spirit of the Constitution of the FederalRepublic of Nigeria 1999 (As Amended) thus, the paperrecommends that the stakeholders and council of experts inIslamic banking should provide means of making it operationmore effective just like other conventional banks so as to havewider coverage and more branches across the countries.

Author(s): F.A KERA, Ph.D , MUHAMMAD SAMBO UMAR

In 2023 Journal VoL. 8

By UNIMAID JICOL

This paper explored the application of the Islamic financeprinciple of Riba to the Point of Sale (POS) business inNigeria. Islamic finance operates on the principles ofIslamic law, which prohibits the charging of interest andemphasizes fairness, ethical conduct, and the sharing ofrisks. The paper adopted a doctrinal method of researchThe paper delved into the concept of Riba, both in its literaland technical meanings, emphasizing its prohibition inIslamic law as outlined in the Quran, Sunnah and theconsensus of Muslim jurists. Furthermore, the paperexamined the emergence and growth of the POS businessin Nigeria, a modern financial service introduced by theCentral Bank of Nigeria to facilitate cashless transactions.This business allows individuals to withdraw money, paybills, and engage in various financial transactions throughPOS terminals. The legality of this service in Islamic lawhas been a subject of debate among scholars, leading todivergent opinions. The paper categorized scholars intofour groups based on their views regarding thepermissibility of POS transactions. Some consider itprohibited (Haram) due to the commission charged by POSmerchants, while others deem it permissible (Halal).Another group suggests that POS can only be allowed insituations of desperate need (Darurat). The last groupadopts a middle-ground approach, distinguishing between different types of POS transactions and classifying themaccordingly. In conclusion, the paper underscored theimportance of a nuanced understanding of POStransactions in Islamic finance, highlighting that someforms may be Halal while others should be approachedwith caution. It encouraged further discussions andresearch on this topic, acknowledging that modernfinancial services like POS require continuous assessmentin the context of Islamic commercial jurisprudence.  

Author(s): Aliyu MUSTAPHA , Habibu Yunusa

In 2023 Journal VoL. 8

By UNIMAID JICOL

The Covid-19 pandemic has posed serious social and economicchallenges to Global economy and financial buoyancy/status ofmost countries, states, communities, corporate bodies andindividuals. Encounters such as loss of life, loss of income,business closures, etc. are evident in almost all communitiesglobally. Managing these challenges and its aftermath requiresthe positive response and concerted efforts of States, CorporateBodies and other stakeholders at both local and internationallevel. Islamic Financial Institutions (IFIs) are significantstakeholders in communities where they operate and are activeplayers in the socio-economic development of such communitiesin line with the spirit of Sharia provisions on Corporate SocialResponsibility (CSR). Similarly, CSR as one of the cardinalobjectives of IFIs is well entrenched in Islamic law such thatcertain activities are either mandated or recommended inprinciple. This paper using doctrinal approach examined theIslamic law perspective that promotes the operationalization ofCSR by IFIs through some highlighted policies such as zakat,waqf, qard hasan etc. These policies will generally assist inmitigating the socio-economic challenges faced by the societyand specifically those posed by Covid 19. The paper argued thatameliorating the effects of Covid 19 can best be achievedthrough the instrumentality of CSR by IFIs. Implementing CSRby IFIs is generally beneficial particularly to the immediatecommunities where they operate. The paper thereforerecommends for an enactment of viable laws that will mandatethe conduct of CSR by all IFIs in Nigeria and mandate such institutions to engage in more CSR that will positively impactthe society and alleviate the sufferings caused by Covid 19. 

Author(s): Onikosi A. A , Ahmed A. Muhammed-Mikaaeel

In 2023 Journal VoL. 8

By UNIMAID JICOL

Amnesty grant is one of the powers conferred on the President orthe Governor as the case may be under the Nigerian constitution.The scope of amnesty grant covers pardoning of offenders beforeand after prosecutions. Nigerian government has over the yeargranted amnesties to offenders covering the foregoing. However,the legal conundrum cropped up with respect to amnesty grantedprior to offenders’ prosecution. The validity of the earlier actionsremains questionable due to the constitutional inadequacy. Thispaper thus examines the legal conundrum of the amnesty grant asmechanism for combating terrorism in Nigeria from Shari’ahstandpoint vide doctrinal method of legal research. The paperreveals that the Nigerian legal regime is adequate with respect togrant of amnesty to offenders after convictions. The grant ofamnesty prior to prosecution remains a serious legal issue as aresult of legislative inadequacy. The paper finds that suchinadequacy is absent in the jurisprudence of Islamic law as the realfocus of amnesty from Shari’ah standpoint is on that exercised infavour of the offender prior to prosecution upon the satisfaction ofthe requirements of repentance. Borrowing leaf from Shari’ahstandpoint, amendment of the legal framework for amnesty grantin Nigeria is accordingly recommended to put an end to the legalconundrum.  

Author(s): Aishatu Kyari Sandabe , Mohammed BabaKano Aliyu , Ibrahim Muhammad Ahmad

In 2023 Journal VoL. 8

By UNIMAID JICOL

Child access to education and protection of educationalfacilities are generally guaranteed under Islamic law.Parties to armed conflict, whether International ArmedConflict (IAC) or Non-International Armed Conflict(NIAC), are required to observe and protect child’s right toeducation. This paper focuses on Child’s right to educationduring Boko Haram conflict. The paper adopts a qualitativemethod of legal research. This involved analysis of existingliterature and interviews. The paper observed that, the nonstate armed groups adopted a disturbing method ofdeliberate attack on civilian’s object and particularly,violation of child’s right of access to education andeducational facilities. This phenomenon has called for theneed to strengthen the existing legal and institutionalframeworks towards ensuring the accountability of nonstate armed groups for human rights violations and theviolation of the child’s right to education. The paperconcludes that, the conduct and method of warfare used byBoko Haram insurgents does not comply with mainstream   Islam and therefore violates Shari’ah; child’s access toeducation is a fundamental right and therefore guaranteedin Islamic law even during hostilities. Thus, it isrecommended amongst others that, there is need forconstructive dialogue with the armed groups within theconfine of international humanitarian law and Shari’ah forpositive sustainable child’s capacity development.