Author(s): Isa Yusuf

In 2024 Journal Vol.9

By UNIMAID JICOL

The importance of land to human existence cannot beoveremphasized. This is because it is from land that mangets essential items for his survival. Such as food, fuel,clothing, shelter, medication and others. Hence, anylegislation on the subject will attract the interest of public.Therefore, this paper using doctrinal researchmethodology, reviews some selected decisions of theSupreme Court of Nigeria decided under the relevantprovisions of the Land Use Act (1978); and found thatenormous powers are given to the governors in relation tothe control and management of land in their respectiveStates ; also, an inelegant drafting of some provisions ofthe Act and the attitude of the Supreme Court ininterpreting the provision of section 5 of the Land Use Actin isolation from other provisions of the Act, open doorsfor debates and arguments as to the extent of the governors'powers and the relevance or otherwise of section 5(2) ofthe Act. It is thus, recommended that the Act needs to beholistically reviewed. 

Author(s): Mohammed Bashir Tanko , Prof. K. A. Olatoye , Prof. M. T. Abdulrazaq, SAN

In 2024 Journal Vol.9

By UNIMAID JICOL

Nigeria operates federal system of government wherebyconventional system of financing is accommodated in itslegislations as a result of British colonization. In thetaxation of Islamic financial products, the disparity inprinciples that exist between the conventional financialsystem and Islamic financial system on the tax regimes asit relates to treatment of interest is a fundamental issue fortax purposes. This paper examined taxation of Islamicfinance in Nigeria whereby looked at the integration ofIslamic tax system and challenge of robust framework. Thepaper used doctrinal research method whereby primary andsecondary sources of materials were examined for thestudy. The paper found that the existing framework fortaxation of Islamic financial products in Nigeria isinsufficient; and even the administrative body is notcapable of proper administration of the Islamic tax system.Therefore, the paper recommends for a parallel legalframework for the taxation of Islamic financial institutionsin Nigeria; and a different administrative body. The paperalso recommends for scholarly view (fatwa) on the Zakatpayment on monthly income of employees from public andprivate employment as obtainable in Malaysia.

Author(s): Zakiyya Haruna , , Usman Ibrahim Abubakar

In 2024 Journal Vol.9

By UNIMAID JICOL

Usul al-Fiqh (Islamic Law of Jurisprudence), as a field of knowledge, evolved over centuries as a result of intellectual struggle by scholars in keeping its context in the phases of changing times and emerging issues in the Muslim communities. This undeliberate development, which necessitated the excessive use of ijtihad (exerting one's effort to deduce a legal ruling from the text) in resolving challenging issues, was attributed but not limited to the dispersal of the early scholars among the Sahabah (Companion of the Prophet) and Tabi 'un (the followers of the Sahaba). The compilation and codification of Figh (Islamic jurisprudence) has constricted the use of Ijithad to the Madhab (schools of thought) reference. This period perceived the door of ijtihad to have been closed, hence Muslims became constricted Taqlid (blind followership of a particular madhab and discouragement from exercising ijtihad even when there was a need to). This article examines the development of Usul al-Fiqh and its relevance as a field of knowledge. It also examines the doors of Ijtihad as to whether they are actually closed. The research finds that, the theoretical variations in the perception of ijtihad creates multiple approach in analyzing and understanding the concept of taqlid. The research. concludes that, the door of ijtihad is still open with certain...

Author(s): Ibrahim Muhammad Ahmad•Mohammed Babakano AliyuAishatu Kyari Sandabe

In 2024 Journal Vol.9

By UNIMAID JICOL

Pursuit for knowledge is compulsory. It is the sole featurethat distinguishes human race from other creatures.Without knowledge one is equal to an animal. Shari’ahguides and regulates Muslim’s conducts and equally thenon-Muslim who willfully submits to its jurisdiction. Theconduct in this sense is holistic of both spiritual andmundane. However, the question that sprung up here iswhether knowledge of Shari’ah is obligatory to a Muslimand particularly to lawyers and judges who representclients and adjudicate on Islamic law matters. Similarly, inmodern legal systems, Shari’ah play a vital role in manyaspects. Particularly, in the judiciary, politics, governanceand finance industry. Most of the world’s Muslim-majoritycountries have laws that reference Shari’ah. Many westerncountries also adopt Islamic model of finance in theirfinance industry either as a window or full-fledged. 

Author(s): UNIMAID JICOL

In 2024 Journal Vol.9

By UNIMAID JICOL

Volume IX, No. 1 June, 2024 

Author(s): UNIMAID JICOL

In 2024 Journal 9:2

By UNIMAID JICOL

Author(s): Muhammad Tahir Yahya

In 2024 Journal 9:2

By UNIMAID JICOL

This journal analyzes the concept of Almaslaha Almursalah (public interest) in Islamic jurisprudence and its relevance to contemporary governance, comparing the principles of Shūrā and democracy in modern political systems.

Author(s): Caroline Omochavwe Oba* Festus Okpoto Agbo, Esq** Tauheed Adam, Esq***

In 2024 Journal 9:2

By UNIMAID JICOL

This study evaluates the crime of armed robbery within the frameworks of common and Islamic law, highlighting key legal principles, differences in punishment, and jurisprudential approaches to criminal justice.

Author(s): ALIYU ALIYU IMAM

In 2024 Journal 9:2

By UNIMAID JICOL

This study redefines the features and classifications of cooperatives using Islamic cooperative principles, examining their structure, ethical foundations, and role in fostering economic justice and financial sustainability.