@Fola2304 Crop rotation is an agricultural practice whereby different types of crop are grown on a piece of land in a definite order in order to avoid the soil from depreciating and also control the activities of pests and weeds.It is also a system of farming where there is growing of sequence of different crops on the same land as it increase soil fertility and put a check on pests and diseases.

@Nairadays constitutionalism is a legal concept which proclaim the sovereignty of the principle of the rule of Law as against arbitrary rule of power.It is defined as a concept that recognized that the state has power conferred on it by the Law but also limit the extent of the exercise of such power in order to protect and safeguard the interest of the citizenry.The idea of constitutionalism is defined as guiding the legitimate exercise of Government authority .

The Agricultural sector form the largest industry in Nigeria and employs about 70%of the Nigeria populace. It is form of generating income for the Nation as it contribute about 35%of the Nation’s Gross Domestic Product (GDP). It also provide for food the populace, provide for raw materials for the manufacturing sector. Thus the agricultural sector play a significant role in the Nigeria economy. Nigeria has area of 98.5m hectares of Land space. Currently at about 36m hectares are under use for agricultural purpose. Therefore considering the vast portion of land, there are opportunities for agricultural practices in Nigeria.

Crop production, alongside animal husbandry, are important aspect of Agriculture, It can either be at a substantial scale or at a large scale for commercial purpose. It is substantial if it is for the farmer and his family with little for sale. Where it is for commercial purpose, it is when the farming is for large portion and basically for sale. Thus irrespective of the mode, whether substantial or commercial, the knowledge of fertilizer and the soil’s nature is important as it determine the farmers output.
The production of fertilizer is important in the agricultural sector as the makes the production of food and availability of raw material possible .The land for the purpose of agricultural practice has need for soil improvement and soil amendment and this is done by fertilization process.

Fertilizer is any organic or inorganic material of natural or synthetic origin (other than liming material) that is added to soil to supply one or more plant nutrients essential to the growth of plants. Fertilizer is a core requirement which the farmer has come to depend on for productive and increment of yield aside other factors such as quality of seed.

There are different types of fertilizer. There are organic fertilizer (such as cow manure, bat guano, bone meal, and organic compost and green manure crop) and also chemical fertilizer which are referred to s inorganic fertilizer which is made up with different formulations to suit variety of specified use. The most popular type of fertilizer in Nigeria is the in-organic type in different NPK composition.N.P.K means Nitrogen, Phosphorus and Potassium.

Organic fertilizer are those fertilizers derived from human excreta, animal and plant matter such as compost and manure. One advantage of organic fertilizer is that it is easier to make by composting to meet immediate use. Also where an organic fertilizer is added in excess, it does no harm or burn plants. Also organic fertilizer is renewable, sustainable and environment friendly. Also when applied on the farmland, it has a lasting impact on the farmlands.

However one of the disadvantage of organic fertilizer is that it have lower nutrient concentration than inorganic fertilizer. Also impart of the organic fertilizer is not immediately seen as it break down according to nature’s rule.

The inorganic fertilizer are synthetic fertilizers that are produced from chemical material with defined proportion of desired chemicals that are beneficial to the crops. This form of fertilizer is of great advantage to farmers especially those involved in commercial farming. One advantage of inorganic fertilizer is that once it is applied on the farmland, impart is seen almost immediately within few days.Also they are inexpensive. Also they are highly analyzed to produce the exact ratio of the nutrient desired.

There are disadvantage of inorganic fertilizer and one of such is if they are excessively applied, they can harm the crops. Chemical Fertilizer tend to leach or filter away from the plants, requiring additional application. Also when the chemicals are use over a long period of time, it change the soil PH (that is Pondus de hydronium) and also affect beneficial microbial ecosystem and increase the activities of pest on the farmlands.
The major raw materials for fertilizer production include: Ammonia gas, Phosphoric acid, Potash, phosphate powder, calcium carbonate, clay and fillers. All these materials are available in Nigeria.

The fertilizer industry is a very large and complicate industry. The Market for fertilizer in Nigeria is second only to petroleum products. About 75% of the population (that is about 105 million people) are engaging in either small, medium or large scale farming or other agro¬ related business.t is important to note that over 80% of all the fertilizer consumed in the country is imported.

The demand for fertilizer has been affected by the shift of focus from Agriculture to petroleum. Prior to the discovery of crude oil in a commercial quantity (which is otherwise known as Black Gold), Agriculture in Nigeria was at the frontier as the country chief source of generating income. Since the relegation of Agriculture, agriculture has been practiced most especially by stakeholders at a substantial level.

The business of poultry is one which has not so much participant until recent times where few has discover how lucrative the business is to both the owner and the country’s economy at large. Poultry is an aspect of livestock farming and has become a great deal of investment in Nigeria and the benefit which accrue within a very short time. With the festive period around the corner and several Nigerians are going to consume poultry products, there is high demand for poultry product. Therefore the business is one ready to give quick profit.

Poultry farming is a type of farming system which involve the raising of domesticated birds such as chickens, ducks, turkeys and geese for the purpose of getting meat or eggs for food. In poultry ,chickens are of great number than any other .According to OXFORD DICTIONARY, poultry include domestic fowl such as Therefore poultry business refers to a business which involve the raising of domesticated fowl such as chicken, turkeys ,ducks and geese for economical purpose. It is a business enterprise where domestic fowls are raise in order to generate profit.

Starting a poultry business does not necessarily requires educational knowledge, financial capacity or to be an expert in agricultural science. What is required is the interest in the business, discipline and dedication. Before a person can proceed in starting a poultry business there are certain things have to consider in order to start the business.

In order to have an organize structure for an effective and productive poultry business, such a person need to have a drafted business plan. The plan will include:

1. WHAT TYPE OF DOMESTIC BIRD TO INVEST ON:
   A person can choose to invest and concentrate on chicken or turkey or geese or ducks. However a good and profit –oriented businessman will have to consider its customers and what their interest are. In Nigeria, most people consume chicken compared to other domestic fowl. In choosing chicken, one will have to choose whether it is a layer or boiler.

2. WHICH OF THE NICH IN POULTRY FARMING SHOULD TO INVEST UPON: In poultry farming there are different Niches a person can invest on. They include LAYERS BREEDING, BROILERS BREEDING, HATCHERY, and POULTRY FEED. It is important to choose one or two maximum for the purpose of concentration and professionalism.
   Layers breeding is raising egg laying poultry birds for the purpose of commercial egg production.
   Broilers breeding means the production for the purpose of chicken meat.
   Hatchery means breeding chicken for the purpose of hatching new ones.
   Poultry feed means food for farm poultry including chickens, ducks, geese and other domestic birds.

3. LOCATION FOR THE POULTRY FARM:
   It is more preferable to locate the poultry farm in at the rural location than urban area considering the cost of land and availability of lands and also cost manpower. The rural area is also preferable considering Government policy which prohibit setting up poultry farm close to residential area for health implication.

4. CAPITAL:
   The bigger one plan to start, the bigger the capital for investment. A person can most prefer seek for a short loan especially when venturing into Broiler breeding or layers bleeding, considering the low capital rate required. Also one has to consider the amount for the land in which to set up the poultry.
   Where the business plan has been put into order, the next step is to set up the farm once there is capital. It include:
   *Purchase a land
   *Build the structure
   *Buy most preferably a day old chicks
   *Buy feeders and drinkers
   *Buy a waste disposal system, an incubator and a heater or brooder.

There are many factors in poultry business which makes it more profitable and with less much risk involvement. One of such factor that make poultry business a lucrative one is that one can regain his investment within a short time. For example chicken when laid grow fast and lay large numbers of eggs. The chickens can be ready for sale within 28 weeks (that is seven-7 months) from its birth compared to Goat another livestock that will take 2 or 3 years to mature for sale. Research shows that an average healthy layer can lay almost every day or at about 4 times in a week.

Also the chicken when ready for sale sell within the range of #1500-#2000 per one in Nigeria. Therefore a person can earn at about #20 million or more for about 15,000 chickens. Thus such business is advisable to a person who want get a short term loan and be able to pay back and have profit to still make profit and make another investment.

Also the egg produced can also be another means of getting income apart from selling the chicken or turkey. A crate of egg is about #650 per one, therefore if a person have like 200 layers which produce 10,000 pullet in a month, one can make about #200,000 per month.

In conclusion, in the period of recession that the Nigeria economy is going through there is need for a business with quick profit generation and with less risk .As the saying goes “ no matter how hard the economy is man must eat”, as the festive period draw near,poulty business is certain profitable

The relationship between the landlord and tenant would arise where the owner of a land (that is the Landlord) or landed property would confer on the tenant the right of exclusive possession for a term of years as agreed between them. The relationship will, in most times, arise as a result of a contractual agreement between.

The law is to provide a regulatory means of coordinating human relation, protect each party’s interest and security of lives and property. In the landlord-tenant relationship, the Landlord has high bargaining power than the tenant. Thus in Lagos state, the Lagos state Government enacted the Tenancy law of Lagos state 2011 to regulate the interaction and relationship of LANDLORD –TENANT, the rights and the obligation of each parties under the tenancy agreement, termination of a tenancy agreement and other related matters.
However it is important to note that the provision of the tenancy law of Lagos does not apply to all premises in Lagos. The excluded premises are: residential premises owned or managed by an educational institution for its staff and students, residential premises provided for emergency shelter, residential premises in a care or hospital facility, in a public or private hospital or a mental facility, and/or one that is made available in the course of providing rehabilitative or therapeutic treatment. The law also does not apply to areas such as: Apapa, Ikeja GRA, Ikoyi and Victoria Island.
According to Section 6(1) of the tenancy law of Lagos state, there are certain rights and privilege that tenant would enjoy upon residing in a premise. The rights of a tenant include: right to privacy, freedom from unreasonable disturbance, right to exclusive possession of the premises and the use of common areas for reasonable and lawful purposes and right to be duly serve quit notice in accordance with the law.
A tenant is expected to stay in the premise for the duration of years or months as agreed in the tenancy agreement. He stay in the premises as a result of the contract between himself (that is the tenant) and the landlord and thus become a contractual tenant. However when the term of years as contained in the contract expires, the tenant is expected to vacant the premises. Under common law, the tenant becomes a trespasser. However there was statutory intervention to protect a tenant that is still in occupation even after the end of his term.
A number of landlords would want to evict a tenant who is holding over possession of premises. They sometimes, result in self-help without following the provision of the law. However Statute provide that any tenant holding over a premises is not a trespasser but a statutory tenant. Thus such tenant cannot be evicted through self-help except in accordance with the provision of the law conferring such protection on the tenant. This is because the right to hold over possession was a function of the statute and not contract.
According to the court in ODUYE V. NIGERIA AIRWAYS LTD (1987) 2 NWLR (part 55)pg 55,a statutory tenant is an occupier who, when his contractual tenancy expires holds over, continues in possession by virtue of special statutory provisions and holds the land of another contrary to the will of the other person who strongly desires to turn him out). A squatter or a trespasser does not qualify as a statutory tenant and cannot claim the protection under the statute.
The Lagos state tenancy law 2011 provides that parties can provide for how to a notice to quit can be given in the tenancy agreement. However where there is no such provision in the tenancy agreement, Section 13 of the tenancy law of Lagos will come to play. It provides that
Where there is no stipulation as to the notice by either party to determine the tenancy, the following shall apply-
*A week’s notice for a tenant at will
*One (1) month’s notice for a monthly tenant
*Three (3) months’ notice for a quarterly tenant
*Six (6) months’ notice for a yearly tenant.
Where the tenancy is for a fixed period (e.g. one year) and such period has expired but the tenant refuse to give up possession, if the landlord intends to recover possession, he shall serve a seven (7) days written notice of his intention to apply to recover possession. It is important to note that notice must be serve personally, that is service when handed to the tenant in person or by courier to the address or posting same of a prominent part of the premises.
Upon the expiration of the 7-days grace ,if the tenant did not give up possession, the landlord may file a claim for the recovery of possession against the tenant in the magistrate court or high court where the premises is located.
However, sub section (2) of Section 13 provides for when a tenant is in arrears. Further provides that in the case of a monthly tenant, where the tenant is in arrears of rent for 6 months, the tenancy shall lapse, in other words, there would be no need for a land lord to issue a notice to quit. What will be issued is a 7-days’ notice of owner’s intention to recover premises. This also apply to quarterly and half-yearly tenancy where the tenant is in arrears of rent for one (1) year.
A statutory tenant will remain in possession as a result of the protection conferred on him by the law. However he is still expected to perform his obligation under the original tenancy agreement. The measurement of damage payable to the landlord is not based on the previous rent but with regards to the amount which is a reasonable satisfaction for the use and occupation of the land based on the prevailing rent in the locality.
In conclusion ,a tenant who is holding over is protected by law and the Landlord cannot through self help evict the tenant except in compliance with the provision of the law.

Insurance is a form contractual transaction and thus is governed by certain principles of contract. Generally the basic element for the formation every contracts are: offer, acceptance, consideration and intention to create legal obligation. These elements are important to determine the validity of a contract of insurance in Nigeria.
OFFER:
This form the basis of any contractual transaction. An offer is a definite undertaking or expression of intention by the offeror to the offeree to be legally bound upon acceptance to the transaction .An offer in insurance business is a precise and definite expression of intention which can be oral or written. Generally there is no such requirement that insurance policy must be in writing but it is advisable it is in writing in order to know the terms, their rights and obligation, binding the patties to the insurance policy.
The question is who is the offeror and the offeree? An offeror is a person making the offer while an offeree is the person to whom an offer is made to and would make acceptance or not. The General rule of law is that the prospective insured by filing the proposal form is the offeror of an insurance policy. In SALAKO V. LOMBARD INSURANCE COMPANY LTD, the court held that the prospective insured filling the proposal form is making an offer to the insurance company who is the offeree.

However there are exception to this general rule where the prospective insured would not be the offeror. One of such exception is in Life assurance. Under Life insurance when the prospective insured file the proposal from, the insurance is not yet complete until the insured obtain a medical report. Where the prospective insured does not submit a valid medical report, no offer is made yet. This was the position of the court in CUNNING V, FARQUHAR (1886)16 QBD 737.
Another exception is where the insurance company conduct itself in a manner which expressly indicate him making an offer to the prospective insured, then the insurer becomes the offeror.in ESEWE V. ASEIMO, the parties was negotiating on what should be the terms of the insurance policy if it’s created. The insurance company wrote to the insured that “based on our earlier discussion and negotiating, we accept your terms. You can now pay the premium we agreed to “The court held that the insurance company writing to the insured is making an offer to the insured who accepts upon making payment of the premium.
Another exception is where a person file an online insurance proposal form. This exception is a recent development in insurance business. This is where a person file an insurance proposal form online. Although there have no judicial pronouncement but Scholars has held that it is the insurance company that makes the offer and not the prospective insured.
ACCEPTANCE:
When an offer has been made, there must be an acceptance for a valid creation of a contract of insurance. Acceptance is an unqualified assent to the term of the contract. The acceptance must be clear and without any condition or qualification. If the acceptance is given subject to some condition, there is no acceptance. As a general rule, acceptance come from the insurance company. Base on the general rule and exception of offer, the party that makes the offer would determine who makes the acceptance.
There are different methods of acceptance.one popular and common method of acceptance is acceptance by payment of premium. Under common law, payment of premium is not a prerequite for the creation of a valid contract of insurance. However by virtue of Section 50 of the insurance law 2003,it has been established that NO PREMIUM ,NO COVER. Therefore where a person pays his premium and the insurance company collect it, there is a valid contract of insurance.
Another method of acceptance is issuance of the insurance policy. A policy is a documentary evidence of the terms of a contract of insurance. In PEARL INSURANCE V. JOHNSON, the court held that once the insurer has issue an insurance policy, he has been estopped from alleging there was no valid contract of insurance in the absence of vitiating factors such as false information or non-disclosure.
Another method is by formal acceptance. This can be through a letter formally accepting the offer for an insurance cover. This was applied in the case of ESEWE V. ASEIMO(supra).

Mr. Ade insured his car with ABC Insurance company against theft and insured his house at Ikoyi against fire and burglary .

On 1st of January, Mr. Kola negligently set fire on Mr. Ade’s car. While on 2nd of March, Mr. Bayo, who was Mr. Ade’s neighbor at Ikoyi, was burning refuse, the fire spread and burnt Mr. Ade’s house. On 12th of January, ABC Insurance company paid Mr. Ade #1 million for his house and #200,000 for his car. Mr. Bayo promise to pay Mr. Ade #3 million to buy another house while Mr. Kola’s insurance company paid Mr. Ade #550,000 to buy another car. What is the extent of ABC Insurance company right in the exercise of the right of subrogation?

There are instance where an insured (that is a person who has an insurance cover) will be entitled to compensation from both the insurance company and a third party tortfeasor. The insured has right to such compensation as of right for the injury suffered. An insured can either purse an action against the third party tortfeasor or the insurance company or both. While an insurance company performs his contractual obligation by paying the insured for the damage suffered, it can then commence an action against the third party tortfeasor. This power exercisable by the insurance company is called SUBROGATION.
According to BUSINESS DICTIONARY, subrogation means a legal principle under which an insured party surrenders its rights against a third party to the insurer after claiming and receiving a compensation for an insured loss. Thus subrogation is a legal principle where an insurer, having indemnified an insured, acquires all the rights and remedies of the insured with respect to the damage .It is when the insured step into the shoes of the insured and claim the benefits and obligation accrued to an insured.

The principle of subrogation is now a universally recognized component in most insurance contract. Insurance is a contract of indemnity and thus the principle of indemnity would apply. The principle of indemnity is that a person should not be allowed to benefits from his loss or make profits from his own loss suffered. This principle applies to both the insured and the insurance companies. This means the law frown at a person receiving with both hands that is from the insurance company and the third party tortfeasor.
This right of subrogation is not an automatic right conferred on the insurance company. There are certain requirement that must be fulfilled by the insurance company. Firstly, the insurance companies must have accepted liability for the injury suffered and must have compensated the insured. Where the insurance company has not accepted liability for the injury suffered, it cannot exercise the right of subrogation.as regards payment to the insured by the insurer as a precondition for the right of Subrogation, the insured and the insurance company can agree to postpone the payment till after the proceeding. This was applied in BRITISH INDIA INSURANCE CO. LTD V.ALHAJI KALLA (1965) N.M.L.R 347.
Secondly, the damage or injury suffered by the insured must be connected to that which is covered under the insurance contract but need not be identical. For instance where the risk protected against is theft and the third party damage the subject matter of insurance through fire ,in such situation since the insurance company does not have any liability, therefore they cannot exercise right of subrogation.
The question usually asked is that “is it all money given to an insured as a result of damage caused to his property that fall under the ambit of Subrogation “As a principle of law, any monies or gifts given to an insured person to reduce the loss suffered over the damage on his property is cover by the right of subrogation. This was seen in STEARNS V. VILLAGE MAIN REEF OLD MINING CO. LTD (1905)10 comm.cas.89.However the right does not extend to pure gifts (that is gifts given to an insured which is not to reduce the loss .This position is followed in BURNARD V. RODOCANACHI (1882) 7 App. Cas.333.The question whether a gift is to reduce the loss is determined by who gave the gift. If the gifts is given by the third party tortfeasor, it raise a strong presumption that the gift was given to reduce the loss.
Where the insured commence an action against the third party, it does not excuse the insurance company from fulfilling its contractual obligation. Where the insured received compensation from the third party tortfeasor before the insurance settlement, the insurers are entitled to take that payment by the third party tortfeasor into consideration in assessing the amount payable to the insured.
The question then is who is entitled to the excess money that is difference between the amount an insurance company pay to the insured and the amount paid by the third party tortfeasor for the damage .Based on the principle of indemnity, the insurance company would be entitled to ONLY the amount he paid out to indemnity the insured. Any excess money over and above the sum paid by the insurer belongs to the insured.
The insured, when the right of subrogation is exercisable, must conduct himself in such a manner that the interest of the insurance company will not be frustrated. In Nigeria, the Marine insurance Act made provision for subrogation right of an insurer (that is the insurance company) section 80 of the act states that:
Where the insurer pays for a total loss, either of the whole, or in the case of goods of any goods of any approtionable part, of the subject matter insured, he shall thereupon become entitled to take over the interest of the assured in whatever may remain of the subject matter so paid for, and shall thereby be subrogated to all the rights and remedies of the assured in and in respect of that subject matter as from the time of the casualty causing the loss.”
The question now is what happens to the right of subrogation of an insurer against the insured where the insured deliberately frustrate the insurer from exercising its contractual right of subrogation. The statute did not provide expressly for remedy for the insurer where the statutory right is breached, in plethora of cases, the Nigeria courts have applied the universal Latin maxim UBI JUS IBI REMEDIUM-where there is a wrong there is a remedy. The maxim enjoined the courts to provide remedy for a party that has suffered damage which ordinarily is without remedy. In UNITED MICROFINANCE BANK LIMITED V.EKPAN ADJAKA (2015) LPELR-24541 C.A, the court of appeal held that “the maxim ubi jus ibi remedium Is a principle of justice of universal validity that is available to all legal systems involved in the administration of justice.
In conclusion, the right of subrogation exercisable by an insurer is a right which is recognized by the general principle of law and has been codified under a statute.

As the price of petroleum is on a downside in the international market, an alternative means of generating fund for proper Governance and actualization of Government objective is needed. One alternative option in generating fund is through TAXATION.

Taxation is the process where the citizenry in fulfilling the obligation imposed on him by the Government make financial contribution to the Government revenue for the realization of societal goals which failure to do so is not without sanction by the Law.

According to TOLBY R.A in his book “THE THEORY AND PRACTICE OF INCOME TAX”, the tax system can be describe as a universal contrivance where the state imposes upon his citizens a compulsory financial levy or contribution for the benefit of the society as a whole.

The tool of taxation is an important and highly potent one. There is a popular saying that there are two constant things in life that is DEATH AND TAX. Thus for constant revenue generation for the Nigeria Government, the reliable tool is Tax. A person is expected to compulsorily pay certain contribution to the Government from his income. It is not a question whether the tax payer gets anything in return for his or her contribution.

Taxation is a civic obligation imposed by law on behalf of the Government on its citizens for the purposes of financing its obligation to its citizen and promoting public welfarism. This tool of generating fund have had its effectiveness affected by different factors and one of such factors is TAX PREVENTION. Tax prevention are methods employed by tax-payers to escape their tax liability completely or reduce their liability to the barest minimum. Tax prevention is further divided into: TAX EVASION AND TAX AVOIDANCE.

Tax evasion and tax avoidance has become an issue of concern in Nigeria tax system even in the International scene as it reduce the amount of Government revenue. The question that has been what is responsible for the continued existence of tax evasion and avoidance. Some blame the citizens for their unpatriotic attitude towards paying tax.

Some blame the situation on the tax authorities for not living up to expectation in relation to the proper and effective administration of tax. While other blames the accountants and tax professional who are expected to promote transparency of the practice and detect fraud but instead uses their expertise to facilitate tax evasion and avoidance.

Tax evasion is a deliberate and willful act of not disclosing the full income which is subject to tax in order to reduce its tax liability. Thus paying less tax or not paying at all what is legally expected of a person characterize tax evasion. Tax evasion is a way a tax payer arrange his affairs in such a way that he pay less through illegal means. It also include wrong tax reporting, declaring less income,profit,gain than actually made or overstating deductions, claiming relief which not entitled to.

Tax avoidance, according to BLACK LAW DICTIONARY, is the minimisation of one’s tax liability by taking advantage of legally available tax planning opportunities. It is a means of reducing one’s tax liability to a lesser amount or no liability at all through Legal means. A person practice tax avoidance when he uses the loopholes in the law to minimise his tax liability.

There is a concrete difference between tax avoidance and tax evasion. While tax evasion is reducing one’s tax liability through illegal means such as deliberately concealing certain income or profit which is subject to taxation. Tax avoidance is an act of legal reduction by taking advantage of loopholes in the law. Therefore the main difference between tax evasion and tax avoidance is the question of legality of the taxpayer act.

Tax evasion is seen as morally wrong considering from the moralistic view. Apart from being morally wrong, it is a breach of legal provision. While it is settled that Tax evasion is both morally and legally prohibited same cannot be said of Tax avoidance .in the case of LEVENE V. I.R.C (1928) AC 217,VISCOUNT SUMNER commented that
“It is a trite law that His majesty ’ s subject are free, if they can, make their own arrangement, so that their cases may fall outside the scope of the taxing Acts. They incur no legal penalties and, strictly speaking, no moral censure if, having considered the lines drawn by the legislature for the imposition of taxes, they make it their business to walk outside them”.

It can be deduced from the judicial attitude toward tax avoidance that although tax avoidance id morally wrong but it does not attract any legal sanction.

There are two school on the issue of Tax Avoidance. A school of thought believe that tax avoidance can only be said to be morally wrong but will not impose any tax liability on the tax payer. This is school of thought base their argument on two (2) justification for tax Avoidance. One of their justification is based on the principle on interpretation of tax statutes. The General rule in the interpretation of tax statute is that the taxpayer is entitled to rely on the strict, express, literal wordings of the applicable statutes.

Thus if the law does not expressly prohibit an act, no matter how unpatriotic it may be, it’s not illegal. Another justification is given by the court in addressing the issue of Tax Avoidance. In AYRSHIRE PULLMAN MOTOR SERVICES V. COMMISSIONER OF INLAND REVENUE (1929) 14TC 754, the court held that “Every man is entitled if he can to order his affairs so that the tax attaching under the appropriate Acts is less than it otherwise would be. If he succeeds in ordering them so as to secure this result ,then, however unappropriated the commissioners of the inland Revenue or his fellow taxpayer may be of his integrity ,he cannot be compelled to pay an increased tax.”

Another school of thought believe that allowing a taxpayer to rely on the provision of the tax statutes to escape or minimise his tax liability is in violation of one of the rationale of Taxation that all taxpayer is to pay tax. Allowing such will result in distributing their tax liability on other taxpayers which will constitute extra burden. They believe the provision of the law should be given wide interpretation in fulfilment of the intent and purpose of taxation in order to cover any tax avoidance. Few judicial decision has followed this position. In GREEN V. INLAND REVENUE COMMISSIONER (1971) AC 109 at 137, LORD REID state that “it would appear that the courts are now favourably disposed towards the widely drawn anti-avoidance provisions. By their very wide nature, anti-avoidance provisions have to be drawn so that the net is wide enough to pull in many activities that would otherwise have escaped taxation” This position was followed in the Nigeria case of MOBILE OIL V. F.B.I.R (1977)3 S.C 53 at 113.

The effect of the continuous operation of tax avoidance and evasion will have a great impact on the Government Revenue and the economy as tax form a reliable source of generating income for Government. It will also have adverse impact on the society as a whole as there would not be revenue to carry out the plans of Government for the benefit of the General populace.

In conclusion, although tax avoidance does not attach any legal sanction as its only frown upon on moral ground, alongside tax evasion is detrimental to the growth and proper functioning of the society.

Mortgage transaction is a modern day transaction one instance where mortgage is used to secure a loan is either to start business or build a house.

According to I.O SMITH in PRATICAL APPROACH TO LAW OF REAL PROPERTY IN NIGERIA , Mortgage is a conveyance of property of both legal or equitable interest, in property to a lender upon a covenant by the lender that upon repayment of the loan, the conveyance become void or he would reconvey the interest to the borrower.it is the transfer of interest on a property by a borrower (also called the Mortgagor) to a lender (also called the Mortgagee) as an assurance of repayment of loan.

Mortgage is a transaction which is beneficial to both the mortgagor and the mortgagor .For a mortgagee, mortgage is a form of future investment as it gives him an assurance that their interest is secured and would not be affected when the mortgagor becomes insolvent. Thus they are secured creditor in case of bankruptcy and insolvency and their interest takes priority. For the Mortgagor, it provides him with loan to invest with and also low capital rate as the loan is a long term loan.

Mortgage is an important transaction which in most case involve Land. Transactions involving land is subject to provision of the Land Use Act 1978.pursuant to section 1 of the land use act provide that “subject to the provision of the Act, all lands comprised in the territory of each state in the federation are vested on the Governor of that state and such land shall be held in trust and administered for the use and common benefit of Nigerians.” Thus all lands within a state is under the care of the state Governor therefore any transaction on such lands needs Governor’s consent or approval including mortgage.

There are certain steps to be taken for a valid and enforceable mortgage transaction. Construing Section 21 and 22 of the Land Use Act, it show that no mortgage can be validly effected without the consent of the Governor is first heard and obtained. Section 26 of the Land Use Act provide the effect of not obtaining such consent as such mortgage is void (that is it will not give rise to any legal obligation).The question then is whose duty is it to obtain the Governor’s consent. A proper construction of Section 21 and 22 of the land use act depict that it is the duty of the mortgagor to obtain the Governor’s consent.

The requirement of Governor’s consent is critical and of great important to mortgage transaction .In SAVANNAH BANK V. AJILO (1989)1 NWLR Pt97 Pg 305, the respondent mortgaged his land which he acquired before the Land use act to secure a loan. Being a legal mortgage, the appellant who is the mortgagee decide to exercise his statutory power of sale when the mortgagor/respondent refuse to pay the loan. The respondent commence an action to stop the sale of the mortgaged property on the ground that the Governor’s consent was not obtain. The Supreme Court held that for both actual grant and deem grant the consent of the Governor is needed and failure to obtain such consent render the mortgage void (that is not enforceable by the court).

However in some cases the court has applied an equitable principle that” the provision of the statute should not be used as an engine of fraud” In NATIONAL BANK OF NIGERIA V. AYODEJI (1989)NWLR Pt 96 Pg 212, the court refuse to set aside the mortgage transaction for failure to obtain Governor consent as the respondent who was the mortgagor who has the responsibility to obtain such consent cannot rely on his own default to obtain the consent and thus escape liability. This position was followed in UGOCHUKWU V. CO-OPERATIVE AND COMMERCE BANK (NIG) LIMITED (1996)6 NWLR Pt456 Pg 524.

In UNION BANK OF NIGERIA AND ANOR V. AYODARA AND SONS (NIG) LTD (2007)13 NWLR Pt 1052 Pg 567, the respondent obtained a loan from the appellant and executed a deed of legal mortgage on his property. The consent of the Governor in respect of alienation of the property was communicated by the chief land officer for the permanent secretary who acted for the honorable commissioner of lands and housing to whom powers to give consent was delegated. When the respondent/mortgagor defaulted in payment, the appellant move to sale the property. The respondent challenge the sale of the property on the ground that the consent of the Governor was not duly obtained. The Supreme Court held that the chief land officer for the permanent secretary for the commissioner of land and housing was not the proper person to give consent as such power cannot be exercise by him. Thus non-conformity with Section 22 of the land use act render the mortgage transaction void.

However no Governor’s consent is required for re-conveyance or release by the mortgagee which mortgage was created with Governor’s consent. Also to convert an equitable mortgage into a legal mortgage, Governor’s consent is not need. Also where an equitable mortgage of the right had earlier been created with Governor’s consent, Governor’s consent is not necessary. This is contained in Section 22(1) (a)-(c) of the Land Use Act.

In conclusion, the court decision in UNION BANK OF NIGERIA V. AYODARA represent the current position of law as regards mortgage and Governor’s consent. Governor’s consent first heard and obtained is necessary for a valid mortgage transaction so as to create a binding obligations which the court can recognize and enforce.