1963 CONSTITUTION (abridged)

THE preamble to the 1963 Constitution that came into effect on October 1, 1963 read: “Having firmly resolved to establish the Federal Republic of Nigeria, with a view to ensuring the unity of our people and faith in our fatherland, for the purpose of promoting inter-African co-operation and solidarity, in order to assure world peace and international understanding, and so as to further the ends of liberty, equality and justice both in our country and in the world at large, We the people of Nigeria, by our representatives here in Parliament assembled, do hereby declare, enact and give to ourselves the following Constitution.

Among the fundamental provisions are:

CHAPTER 1: THE FEDERATION AND ITS TERRITORIES

Effect of this Constitution

This Constitution shall have the force of law throughout Nigeria and, subject to the provisions of section 4 of this Constitution, if any other law (including the constitution of a Region) is inconsistent with this Constitution, this Constitution shall prevail and the other law shall, to the extent of the inconsistency, be void.

Establishment of the Federal Republic

Nigeria shall be a Federation comprising Regions and a Federal territory and shall be a Republic by the name of the Federal Republic of Nigeria.

Territories of the Federation

(1) There shall be four Regions, that is to say, Northern Nigeria, Eastern Nigeria, Western Nigeria and Mid-Western Nigeria.

(2) The Regions and Federal territory shall consist of the areas comprised in those territories respectively on the thirtieth day of September, 1963.

Alteration of this Constitution

(1) Parliament may alter any of the provisions of this Constitution:

Provided that, in so far as it alters any of the provisions of this section, sections 1, 2, 5, 6, 17 to 36, 38, 41, 42, 43, 50, 51, 52, 62, 67 to 94, 104, 113, 115, 117, 119, 120, 122 to 125, 127, 129, 130, 133 to 147, 150, 152, 154 to 161, 166 and the Schedule to this Constitution or (in so far as they apply to any of those provisions) sections 66 and 165 of this Constitution, an Act of Parliament shall not come into operation unless each legislative house of at least two Regions has passed a resolution signifying consent to it having effect.

(2) A bill for an Act of Parliament under this section, not being an Act to which subsection (3) of this section applies, shall not be passed in either House of Parliament unless it has been supported on second and third readings by the votes of not less than two-thirds of all the members of that House.

(3) Alterations to section 3 of this Constitution for the purpose of establishing new Regions out of other territories shall be effected only in accordance with the following procedure-

(a) a proposal for the alteration shall be submitted to each House of Parliament and, if that proposal is approved by a resolution of each of those Houses supported by the votes of at least two-thirds of all the members of that House, the proposal shall then be submitted to the legislative houses of all the Regions; and

(b) if the proposal is approved-

(i) by a resolution of each legislative house of a majority of all the Regions; or

(ii) by a resolution of each legislative house of at least two Regions, including any Region comprising any part of Nigeria that would be transferred to the new Region under the proposal,

Parliament may provide for the alteration.

(4) Alterations to section 3 of this Constitution for the purpose of altering the boundaries of territories by the transfer of any part of one territory to another territory shall be effected only in accordance with the following procedure-

(b) if the proposal is approved-

(i) by a resolution of each legislative house of a majority of all the Regions, including any Region to which any part of Nigeria comprised in another territory would be transferred under the proposal; or

(ii) by a resolution of each legislative house of each Region comprising any part of Nigeria that would be transferred either to or from that Region under the proposal,

Parliament may provide for the alteration:

Provided that the procedure described in paragraphs (a) and (b) of this subsection need not be followed if the alteration is for the purpose of transferring an area of not more than one thousand square miles inhabited by not more than one hundred thousand persons from one Region to another Region or Regions.

(5) An Act of Parliament passed for the purposes of subsection (3) of this section or an Act of Parliament passed for the purposes of subsection (4) of this section, being an Act to effect an alteration in respect of which the procedure described in paragraphs (a) and (b) thereof is required to be followed, shall not come into operation unless –

(a) a resolution has been passed by each legislative house of at least two Regions signifying consent to its having effect; and

(b) a referendum upon the question whether the Act should have effect has been held in pursuance of provision made in that behalf by Parliament in every part of Nigeria that would be comprised in a new Region or transferred from one territory to another, as the case may be, at which the persons entitled to vote were the persons who at the date of the referendum were entitled to vote in any constituency in that part of Nigeria established under section 51 of this Constitution and at which at least three-fifties of all the persons who were entitled to vote at the referendum voted in favour of the Act.

(1) Subject to the provisions of this Constitution and the Nigeria Independence Act, 1960, the constitution of each Region shall have the force of law throughout that Region and if any other law is inconsistent with that constitution, the provisions of that constitution shall prevail and the other law shall, to the extent of the inconsistency, be void.

(2) Subject to the provisions of this Constitution, the constitution of a Region may be altered only by a law enacted by the legislature of that Region.

(3) A bill for a law to be enacted by the legislature of a Region altering any of the provisions of the constitution of that Region shall not be passed in any legislative home of that Region unless it has been supported on second and third readings by the votes of not less than two-thirds of all the members of that legislative house and shall not be presented to the Governor of the Region for assent unless it has been passed by each legislative house of the Region.

(4) No law enacted by the legislature of a Region, to the extent that it alters any provision of the constitution of that Region to which this subsection applies, shall have effect unless a resolution supported by the votes of at least two-thirds of all the members of that House is passed by each House of Parliament signifying consent to its having effect.

(5) Where a new Region is established out of other territories or parts of other territories, Parliament may make laws for the peace, order and good government of that Region with respect to matters not included in the Legislative Lists (including provision for the constitution of that Region) for a period of six months after the establishment of that Region but thereafter Parliament shall have only such powers to make laws for that Region as it has in relation to the other Regions:

CHAPTER II: CITIZENSHIP

Persons who become citizens on October 1, 1960

(1) Every person who, having been born in the former Colony or Protectorate of Nigeria, was on the thirtieth day of September, 1960, a citizen of the United Kingdom and Colonies or a British protected person shall become a citizen of Nigeria on the first day of October, 1960:

Provided that a person shall not become a citizen of Nigeria by virtue of this subsection if neither of his parents nor any of his grandparents was born in the former Colony or Protectorate of Nigeria.

(2) Every person who, having been born outside the former Colony and Protectorate of Nigeria, was on the thirtieth day of September, 1960, a citizen of the United Kingdom and Colonies or a British protected person shall, if his father was born in the former Colony or Protectorate and was a citizen of the United Kingdom and Colonies or a British protected person on the thirtieth day of September, 1960, (or, if he died before that date, was such a citizen or person at the date of his death or would have become such a citizen or person but for his death) become a citizen of Nigeria on the first day of October, 1960.

CHAPTER IV: THE PRESIDENT OF THE REPUBLIC

Establishment of office of President

(1) There shall be a President of the Republic who shall be elected to office in accordance with section 35 of this Constitution and shall be the Head of State of the Federation and the Commander-in- Chief of the armed forces of the Federation.

Election of the President

A person shall be eligible for election as President if –

(a) he is a citizen of Nigeria who has attained the age of forty years; and

(b) he is not disqualified by virtue of paragraphs (a) to (d) or (f) of subsection (1), subsection (2) or subsection (3) of section 45 of this Constitution for election as a member of the House of Representatives.

(2) The President shall be elected by secret ballot at a joint meeting of both Houses of Parliament held for the purpose of electing the President (hereinafter in this section referred to as an “election meeting”); and each member of Parliament shall be entitled to a single vote in each ballot for the election of the President taken at such a meeting (hereinafter in this section referred to as a “presidential ballot”).

Establishment of Electoral Commission

(1) There shall be an Electoral Commission for the Federation.

(2) The members of the Electoral Commission of the Federation shall be-

(a) a Chief Electoral Commissioner, who shall be chairman; and

(b) a member representing each territory.

(3) The members of the Electoral Commission of the Federation shall be appointed by the President, acting in accordance with the advice of the Prime Minister.

(4) Before tendering any advice for the purposes of this section in relation to the appointment of the member of the Electoral Commission of the Federation representing a Region, the Prime Minister shall consult the Premier of that Region.

(5) A person shall not be qualified to hold the office of a member of the Electoral Commission of the Federation if he is a member of either House of Parliament, a member of a legislative house of a Region, a Minister of the Government of the Federation, a Minister of the Government of a Region or a member of the public service of the Federation or the public service of a Region.

(6) Subject to the provisions of this section, a member of the Electoral Commission of the Federation shall vacate his office

(a) at the expiration of five years from the date of his appointment; or

(b) if any circumstances arise that, if he were not a member of the Commission, would came him to be disqualified for appointment as such.

(7) A member of the Electoral Commission of the Federation may be removed from office by the President, acting in accordance with the advice of the Prime Minister, for inability to discharge the functions of his office (whether arising from infirmity of mind or body or any other cause) or for misbehaviour.

(8) A member of the Electoral Commission of the Federation shall not be removed from office except in accordance with the provisions of this section.

(9) In the exercise of its functions under this Constitution the Electoral Commission of the Federation shall not be subject to the direction or control of any other person or authority.

Constituencies

(1) Nigeria shall be divided into as many constituencies as there are members of the House of Representatives in such manner as the competent authority, acting with the approval of each House of Parliament signified by resolution, may prescribe.

(2) No constituency shall form part of more than one territory and the boundaries of each constituency shall be such that the number of inhabitants thereof is as nearly equal to the Population quota as is reasonably practicable:

Provided that the number of inhabitants of a constituency may be greater or less than the population quota in order to take account of means of communication, geographical features, the distribution of different communities and the boundaries of the territories.

(3) The competent authority shall review the division of Nigeria into constituencies ‘at intervals of not less than eight and not more than ten years and may alter the constituencies in accordance with the provisions of this section to such extent as it may consider desirable in the light of the review:

Provided that that authority may at any time carry out such a review and alter the constituencies in accordance with the provisions of this section to such extent as it considers necessary in consequence of any amendment to section 3 or 38 of this Constitution or any provision replacing either of those sections or by reason of the holding of a census of the population of Nigeria in pursuance of an Act of Parliament.

(4) Where the boundaries of any constituency established under this section are altered in accordance with the provisions of this section, that alteration shall come into effect upon the next dissolution of Parliament after the alteration has been approved by both Houses of Parliament.

(5) In this section “population quota” means the number obtained by dividing the number of the inhabitants of Nigeria by the number of constituencies into which Nigeria is divided under this section.

(6) For the purposes of this section the number of inhabitants of Nigeria or any part thereof shall be ascertained by reference to the latest census of the population of Nigeria held in pursuance of an Act of Parliament.

(7) In this section “the competent authority” means the Electoral Commission of the Federation or such other authority consisting of a chairman appointed by the President, acting in accordance with the advice of the Prime Minister, and of members appointed in like manner to represent the territories (each territory being equally represented) as may be established in that behalf by Parliament.

Elections

(1) Every constituency established under section 46 of this Constitution shall return to the House of Representatives one member who shall be directly elected in such manner as may be prescribed by Parliament.

(2) The registration of voters and the conduct of elections shall be subject to the direction and supervision of the Electoral Commission of the Federation.

Determination of questions respecting membership of Parliament

(1) Subject to the provisions of section 115 of this Constitution, the competent High Court shall have original jurisdiction to hear and determine any question whether-

(a) any person has been validly selected as a Senator or elected as a member of the House of Representatives; or

(b) the seat in the Senate of a Senator or the seat in the House of Representatives of a member of that House has become vacant.

(2) Parliament may make provision with respect to-

(a) the persons who may apply to the competent High Court for the determination of any question under this section;

(b) the circumstances and manner in which, and the conditions upon which, any such application may be made; and

(3) In this section” the competent High Court” means, in relation to a person who has been selected as a Senator to represent a Region or elected a member of the House of Representatives in a Region, the High Court of that Region and, in relation to any other person, the High Court of the Federal territory.

Clerks to Houses of Parliament and their staffs

(1) There shall be a Clerk to the Senate and a Clerk to the House of Representatives:

Provided that the offices of Clerk to the Senate and Clerk to the House of Representatives may be held by the same person.

(2) Subject to the provisions of any Act of Parliament, the office of the Clerk of each House of Parliament and the members of his staff shall be offices in the public service of the Federation.

Part 2: Procedure in Parliament

Oaths to be taken by members of Parliament

Every member of either House of Parliament shall, before taking his seat in that House, take and subscribe before the House the oath of allegiance but a member may before taking that oath take part in the election of a President of the Senate or a Speaker of the House of Representatives, as the case may be:

Provided that if a House of Parliament is not sitting a member of that House may take and subscribe the oath of allegiance before a judge of the High Court of a territory.

Presiding in Senate

(1) There shall preside at any sitting of the Senate-

(a) the President; or

(b) in the absence of the President, the Deputy President; or

(2) The Senate may from time to time elect a Senator to be Deputy President and any person so elected shall hold office as such until he ceases to be a Senator or is removed from office by the Senate.

Presiding in House of Representatives

(1) There shall preside at any sitting of the House of Representatives

(a) the Speaker; or

(b) in the absence of the Speaker, the Deputy Speaker; or

(c) in the absence of the Speaker and the Deputy Speaker, such member of the House ‘as the House may elect for that purpose.

(2) The House of Representatives may from time to time elect a member of the House to be Deputy Speaker and any person so elected shall hold office as such until he ceases to be a member of the House or is removed from office by the House.

Quorum in Houses of Parliament

If objection is taken by any member of a House of Parliament present that there are present in that House (besides the person presiding) fewer than one-sixth of all the members of that House and, after such interval as may be prescribed in the rules of procedure of the House, the person presiding ascertains that the number of members present is still less than one-sixth of all the members of the House, he shall thereupon adjourn the House.

Use of English in Parliament

The business of Parliament shall be conducted in English.

Voting in Parliament

(1) Any question proposed for decision in a House of Parliament shall be determined by the required majority of the members present and voting; and the person presiding shall cast a vote whenever necessary to avoid an equality of votes but shall not vote in any other case.

(2) Save as otherwise provided in this Constitution, the required majority for the purposes of determining any question shall be a simple majority.

(3) The rules of procedure of a House of Parliament may provide that the vote of a member upon a question in which he has a direct pecuniary interest shall be disallowed.

Unqualified persons sitting or voting

Any person who sits or votes in either House of Parliament knowing or having reasonable ground for knowing that he is not entitled to do so shall be liable to a penalty not exceeding twenty pounds or such other sum as may be prescribed by Parliament for each day on which he sits or votes in that House, which shall be recoverable by action in the High Court of Lagos at the suit of the Attorney-General of the Federation.

Mode of exercising legislative power

(1) The power of Parliament to make laws shall be exercised by bills passed by both Houses (or in the cases mentioned in section 64 of this Constitution the House of Representatives) and assented to by the President on behalf of Her Majesty.

(2) A bill other than a money bill may originate in either House of Parliament but a money bill may originate only in the House of Representatives.

(3) When a bill has been passed by the House of Parliament in which it originated, it shall be sent to the other House; and it shall be presented to the President for assent-

(a) when it has been passed by the other House and agreement has been reached between the two Houses on any amendments made in it; or

(b) when it is required to be so presented under section 64 of this Constitution.

(4) When a bill is presented to the President for assent, he shall signify that he assents or that he withholds assent.

(5) A bill shall not become law unless it has been duly passed and assented to in accordance with this Constitution.

Restrictions with regard to certain financial measures

(1) The Senate shall not-

(a) proceed upon any bill, other than a bill sent from the House of Representatives, that, in the opinion of the person presiding, makes provision for any of the following purposes-

(i) for the imposition, repeal or alteration of taxation;

(ii) for the imposition of any charge upon the Consolidated Revenue Fund or any other public fund of the Federation;

(iii) for the payment, issue or withdrawal from the Consolidated Revenue Fund or any other public fund of the Federation of any moneys not charged thereon or any alteration in the amount of such a payment, issue or withdrawal; or

(iv) for the composition or remission of any debt due to the Federation;

(b) proceed upon any amendment to any bill that in the opinion of the person presiding makes provision for any of those purposes;

(c) proceed upon any motion (including any amendment to a motion), the effect of which, in the opinion of the person presiding, would be to make provision for any of those purposes; or

(d) receive any petition that, in the opinion of the person presiding, requests that provision be made for any of those purposes.

(2) Except upon the recommendation of the President signified by a Minister of the Government of the Federation, the House of Representatives shall not-

(a) proceed upon any bill (including any amendment to a bill) that, in the opinion of the person presiding, makes provision for any of the following purposes–

(i) for the imposition of taxation or the alteration of taxation otherwise than by reduction;

(ii) for the imposition of any charge upon the Consolidated Revenue Fund or any other public fund of the Federation or the alteration of any such charge otherwise than by reduction;

(iii) for the payment, issue or withdrawal from the Consolidated Revenue Fund or any other public fund of the Federation of any moneys not charged thereon or any increase in the amount of such a payment, issue or withdrawal; or

(iv) for the composition or remission of any debt due to the Federation;

(b) proceed upon any motion (including any amendment to a motion) the effect of which, in the opinion of the person presiding, would be to make provision for any of those purposes; or

(c) receive any petition that, in the opinion of the person presiding, requests that provision be made for any of those purposes.

Limitation of powers of Senate

(1) Where a money bill is passed by the House of Representatives and, having been sent to the Senate at least one month before the end of the session, is not passed by the Senate without amendment within one month after it .is so sent, the bill shall, unless the House of Representatives otherwise resolves, be presented to the President for his assent.

(2) Where-

(a) a bill that is not a money bill is passed by the House of Representatives and, having been sent to the Senate at least one month before the end of the session, is not passed by the Senate before the end of the session or is passed by the Senate with amendments to which the House of Representatives does not before the end of the session agree; and

(b) in the following session (whether of the same Parliament or not) but not earlier than six months after it was first passed by the Home of Representatives the same bill, with no other alterations than those mentioned in subsection (4) of this section, is passed again by the House of Representatives and sent to the Senate at least one month before the end of the session and is not passed by the Senate before the end of the session or is passed by the Senate with amendments to which the House of Representatives does not before the end of the session agree, the bill shall, unless the House of Representatives otherwise resolves, be presented to the President for his assent with such amendments, if any, as may have been agreed to by both Houses.

(3) The House of Representatives may, on the passage of a bill for the purposes of paragraph (b) of subsection (2) of this section, suggest any amendments without inserting the amendments in the bill and any such suggested amendments shall be considered by the Senate and, if agreed to by the Senate, shall be treated as amendments agreed to by both Houses; but the exercise of this power by the House of Representatives shall not affect the operation of this section if the bill is not passed by the Senate or is passed by the Senate with amendments to which the House of Representatives does not agree.

(4) The alterations referred to in subsection (2) of this section are alterations certified by the Speaker of the House of Representatives to be necessary owing to the time that has elapsed since the bill was passed in the earlier session or to represent amendments made in that session by the Senate.

(5) When a money bill is sent to the Senate from the House of Representatives it shall bear a certificate of the Speaker of the House of Representatives that it is a money bill.

(6) When a bill is presented to the President in pursuance of this section it shall bear a certificate of the Speaker of the House of Representatives that this section has been complied with and that certificate shall be conclusive for all purposes and shall not be questioned in any court of law.

(7) This section does not apply to any bill for the purposes of section 4 of this Constitution.

Regulation of procedure in Houses of Parliament

(1) Subject to the provisions of this Constitution, each House of Parliament may regulate its own procedure.

(2) Each House of Parliament may act notwithstanding any vacancy in its membership (including any vacancy not filled when the House first meets after any dissolution of Parliament) and the presence or participation of any person not entitled to be present at or to participate in the proceedings of the House shall not invalidate those proceedings.

Part 4: Legislative powers

Powers of Parliament to make laws

(1) Parliament shall have power to make laws-

(a) for the peace, order and good government of Nigeria (other than the Federal territory) or any part thereof with respect to any matter included in the Legislative Lists; and

(b) for the peace, order and good government of the Federal territory with respect to any matter, whether or not it is included in the Legislative Lists.

(2) The power of Parliament to make laws for the peace, order and good government of the Regions with respect to any matter included in the Exclusive Legislative List shall (save as provided in section 78 of this Constitution) be to the exclusion of the legislatures of the Regions:

Provided that nothing in this subsection shall preclude the legislature of a Region from making provision for grants or loans from or the imposition of charges upon any of the public funds of that Region or the imposition of charges upon the revenues and assets of that Region for any purpose notwithstanding that it relates to a matter included in the Exclusive Legislative List.

(3) In addition and without prejudice to the powers conferred by subsection (1) of this section, Parliament shall have the powers to make laws conferred by sections 5, 70 to 74, 80 to 83 and 126 of this Constitution (which relate to matters not included in the Legislative Lists).

(4) If any law enacted by the legislature of a Region is inconsistent with any law validly made by Parliament, the law made by Parliament shall prevail and the Regional law shall, to the extent of the inconsistency, be void.

(5) Subject to the provisions of subsection (4) of this section, nothing in this section shall preclude the legislature of a Region from making laws with respect to any matter that is not included in the Exclusive Legislative List.

Special powers of Parliament in relation to emergencies

(1) Parliament may at any time make such laws for Nigeria or any part thereof with respect to matters not included in the Legislative Lists as may appear to Parliament to be necessary or expedient for the purpose of maintaining or securing peace, order and good government during any period of emergency.

(2) Any provision of law enacted in pursuance of this section shall have effect only during a period of emergency:

Provided that the termination of a period of emergency shall not affect the operation of such a provision of law during that period, the validity of any action taken thereunder during that period, any penalty or punishment incurred in respect of any contravention thereof or failure to comply therewith during that period or any proceeding or remedy in respect of any such penalty or punishment.

(3) In this section “period of emergency” means any period during which-

(a) the Federation is at war;

(b) there is in force a resolution passed by each House of Parliament declaring that a state of public emergency exists; or

(c) there is in force a resolution of each House of Parliament supported by the votes of not less than two-thirds of all the members of the House declaring that democratic institutions in Nigeria are threatened by subversion.

(4) A resolution passed by a House of Parliament for the purposes of this section shall remain in force for twelve months or such shorter period as may be specified therein:

Provided that any such resolution may be revoked at any time or may be extended from time to time for a further period not exceeding twelve months By resolution passed in like manner.

Special powers of Parliament when section 80 of this Constitution Has been contravened

(1) During any period in which there is in force a resolution of each House of Parliament supported by the votes of not less than two-thirds of all the members of that House declaring that the executive authority of a Region is being exercised in contravention of section 80 of this Constitution, Parliament may make laws for that Region with respect to matters not included in the Legislative Lists to such extent as may appear to Parliament to be necessary for securing compliance with the provisions of that section.

(2) A resolution passed by a House of Parliament for the purposes of this section shall remain in force for twelve months or such shorter period as may be specified therein:

Provided that any such resolution may be revoked at any time or may be extended from time to time for a further period not exceeding twelve months by resolution passed in like manner.

(3) Upon the expiration of any period during which there were in force resolutions of both Houses of Parliament passed for the purposes of this section, any provision of law enacted in pursuance of this section shall cease to have effect:

Provided that the termination of any such period shall not affect the operation of such a provision of law during that period, the validity of any action taken thereunder during that period, any penalty or punishment incurred in respect of any contravention thereof or failure to comply therewith during that period or any proceeding or remedy in respect of any such penalty or punishment.

Special Powers of Parliament when s. 86 of this Constitution has been contravened

(1) During any period during which there is in force a resolution of each House of Parliament supported by the votes of not less than two-thirds of all members of that House declaring that the executive authority of a Region is being exercised in contravention of section 86 of this Constitution, Parliament may make laws for that Region with respect to matters not included in the Legislative Lists to such extent as may appear to Parliament to be necessary for securing compliance with the provisions of that section.

(2) A resolution passed by a House of parliament for the purposes of this section shall remain in force for twelve months or such shorter period as may be specified therein:

Provided that any such resolution may be revoked at any time or may be extended from time to time for a further period not exceeding twelve months by resolution passed in like manner.

Provided that the termination of any such period shall not affect the operation of such a provision of law during that period, the validity of any action taken thereunder during that period, any penalty or punishment incurred in respect of contravention thereof or failure to comply therewith during that period or any proceedings or remedy in respect of any such penalty or punishment.

Powers of Parliament conferred by Regional law

(1) Parliament may at any time when there is in force a law enacted by the legislature of a Region conferring authority upon Parliament to do so make laws for that Region with respect to a matter not included in the Legislative Lists.

(2) If any law enacted by the legislature of a Region conferring authority upon Parliament for the purposes of this section ceases to have effect, then any provision of law enacted by Parliament, to the extent to which it was enacted in pursuance of that authority, shall thereafter have effect as if it had been enacted by the legislature of that Region and may be amended or repealed accordingly.

Power to make grants of money, etc., for any purpose

Parliament may make provision for grants and loans from and the imposition of charges upon the Consolidated Revenue Fund or any other public fund of the Federation or for the imposition of charges upon the revenues and assets of the Federation for any purpose, notwithstanding that it relates to a matter not included in the Legislative Lists.

Implementation of treaties, etc.

Parliament may make laws for Nigeria or any part thereof with respect to matters not included in the Legislative Lists for the purpose of implementing any treaty, convention or agreement between the Federation and any other country or any arrangement with or decision of an international organisation of which the Federation is a member:

Provided that any provision of law enacted in pursuance of this section shall not come into operation in a Region unless the Governor of that Region has consented to its having effect.

Income tax and estate duty

(1) Parliament may make laws for Nigeria or any part thereof with respect to taxes on the income and profits of companies.

(2) Parliament may make laws for Nigeria or any part thereof with respect to taxes on income and profits other than the income and profits of companies for the purpose of-

(a) implementing any treaty, convention or agreement between the Federation and any other country or any arrangement with or decision of an international organisation of which the Federation is a member with respect to taxes on income and profits;

(b) securing uniform principles for the taxation of income and profits accruing to persons in Nigeria from countries other than Nigeria and of income and profits derived from Nigeria by persons outside Nigeria;

(c) securing uniform principles for the computation of income and income and profits of all persons (including members of partnerships) for purposes of assessment of tax and for the treatment of losses, depreciations of assets and contributions to pension or provident funds or schemes;

(d) regulating the liability to tax of persons within Nigeria by reference to their places of residence or otherwise for the purpose of ensuring that any income or profit does not bear tax under the laws of more than one territory;

(e) providing, in pursuance of any arrangement in that behalf subsisting between the Government of the Federation and the Government of a Region, for the exemption from liability to tax in respect of all or part of the income or profits of any person or class of persons;

(f) obtaining information with respect to income or profits from any source and providing for the exchange of information between different tax authorities; and

(g) providing, in pursuance of any arrangement in that behalf subsisting between the Government of the Federation and the Government of a Region, for the establishment and regulation of authorities empowered to promote uniformity of taxation and to discharge such other functions relating to the taxation of income and profits as may be conferred upon them in pursuance of any such agreement.

(3) Parliament may make laws for Nigeria or any part thereof with respect to taxes on the estates of deceased persons and the succession to their property for the purpose of ensuring that any estate or part thereof does not bear tax under the laws of more than one territory.

(4) the powers conferred upon Parliament by subsections (2) and (3) of this section shall not extend to the imposition of any tax or penalty or the prescribing of rates of tax or personal allowances and reliefs.

(5) Nothing in subsections (2) and (3) of this section shall preclude the Legislature of a Region from making laws with respect to the matters referred to in those subsections.

(6) In this section, references to the income and profits of companies are references to the income and profits of any company or other corporation (other than a corporation sole) established by or under any law in force in Nigeria or elsewhere but do not include references –

(a) to the income and profits of any purchasing authority established by or under the Native Authority Law, 1954, of Northern Nigeria, the Eastern Nigeria Local Government Law, 1960, of Eastern Nigeria, or the Western Region Local Government Law, 1952, or the Local Government Law of Western Nigeria, as amended, or any law replacing any of those laws;

(b) to the income and profits of any purchasing authority established by the legislature of a Region and empowered to acquire any commodity in that Region for export from Nigeria derived from the purchase and sale (whether for purposes of export or otherwise) of that commodity; or

(c) to the income or profits of any corporation established by the legislature of a Region for the purpose of fostering the economic development of that Region, not being income or profits derived from a trade or business carried on by that corporation or from any share or other interest possessed by that corporation in a trade or business in Nigeria carried on by some other person or authority.

Trade and commerce

(1) Parliament may make laws for Nigeria or any part thereof with respect to trade and commerce between Nigeria and other countries and trade and commerce among the territories, including (without prejudice to the generality of the foregoing power) the export of commodities from Nigeria, the import of commodities into Nigeria, the establishment and enforcement of grades and standards of quality for commodities to be exported from Nigeria and the preservation of freedom of trade and commerce among the territories.

(2) For the purposes of this section, Parliament may-

(a) confer on any person or authority exclusive power to acquire from a purchasing authority established for a Region by the legislature of that Region any commodity for export from Nigeria, to export any commodity from Nigeria or to sell any commodity outside Nigeria; or

(b) make provision for the inspection of commodities to be exported from Nigeria at the port of shipment from Nigeria and for the enforcement of grades and standards of quality in respect of commodities so inspected.

(3) The powers conferred upon Parliament by this section shall not include powers-

(a) to establish a purchasing authority for a Region;

(b) to confer on any person or authority power to acquire in a Region any commodity for export from Nigeria from any person or authority in that Region other than a purchasing authority established for that Region by the legislature of a Region;

(c) to regulate the prices to be paid by a purchasing authority established by the legislature of a Region for commodities for export;

(d) to regulate or prohibit in a Region any processing of a commodity to be exported or any dealing with such a commodity other than its export from Nigeria; or

(e) to make provision for the enforcement in a Region of any grades or standards of quality for commodities to be exported from Nigeria that may be established by Parliament.

(4) Nothing in this section shall be construed as precluding the legislature of a Region-

(a) from making provision for any of the matters referred to in subsection (3) of this section; or

(b) from conferring upon any purchasing authority of the Region power to acquire any commodity in the Region for purposes other than export from Nigeria.

(5) In this section “purchasing authority’ means, in relation to a Region, any person or authority empowered to purchase commodities for export in that Region.

Banks and banking

(1) Parliament may make laws for Nigeria or any part thereof with respect to banks and banking.

(2) Nothing in this section shall preclude the legislature of a Region from establishing an authority for the purpose of carrying on (subject to and in compliance with any Act of Parliament for the time being in force and in particular any Act relating to banks and banking) the business of banking in Nigeria or elsewhere or from making such provision for the constitution of that authority and regulating the performance by that authority of its functions as is consistent with any Act of Parliament.

Electricity and gas

(1) Parliament may make laws for Nigeria or any part thereof with respect to electricity or gas:

Provided that nothing in this subsection shall preclude the legislature of a Region from making laws for that Region with respect to those matters.

(2) The powers conferred on Parliament by this section shall not include powers –

(a) to prohibit or restrict the establishment by or on behalf of the Government of a Region of an agency for the manufacture, distribution or supply of electricity or gas in that Region; or

(b) to regulate the production, distribution or supply of electricity or gas by the Government of a Region or any such agency.

(3) In this section “gas” does not include natural gas.

Authorities empowered to administer trusts and estates

Parliament may make laws for Nigeria or any part thereof establishing and regulating authorities for the Federation with power –

(a) to administer trusts; or

(b) to apply for grants of representation in respect of the estates of deceased persons and to administer such estates:

Provided that nothing in this section shall preclude the legislature of a Region from making provision for similar authorities for that Region.

Exhibition of cinematograph films

Parliament may make laws for Nigeria or any part thereof establishing and regulating authorities for the Federation with power to carry out censorship of cinematograph films and to prohibit or restrict the exhibition of such films:

Provided that nothing in this section shall preclude the legislature of a Region from making provision for similar authorities for that Region.

Exemption from Regional taxes with respect to mining

Parliament may, for the purpose of implementing any agreement between the Government of the Federation and any person relating to mining or matters connected therewith, provide for exempting that person in whole or in part from liability for any tax or rate imposed by or under a law enacted by the legislature of a Region with respect to any matter not included in the Legislative Lists:

Provided that no person shall be granted any exemption in pursuance of this section without prior consultation between the Government of the Federation and the Government of the Region concerned.

Evidence

Parliament may make laws for Nigeria or any part thereof with respect to evidence in regard to matters not included in the Legislative Lists:

Provided that an Act of Parliament enacted in pursuance of this section shall have effect in relation to any Region only to the extent that provision in that behalf is not made by the legislature of that Region.

CHAPTER VI: EXECUTIVE POWERS

Exercise of executive authority of Federation

(1) The executive authority of the Federation shall be vested in the President and subject to the provisions of this Constitution, may be exercised by him either directly or through officers subordinate to him.

(2) Nothing in this section shall prevent Parliament from conferring functions on persons or authorities other than the President.

Extent of executive authority of Federation

The executive authority of the Federation shall extend to the execution and maintenance of this Constitution and to all matters with respect to which Parliament has for the time being power to make laws.

Executive authority of Regions

The executive authority of a Region shall extend to the execution and maintenance of the constitution of the Region and to all matters with respect to which the legislature of the Region has for the time being power to make laws but shall be so exercised as not to impede or prejudice the exercise of the executive authority of the Federation or to endanger the continuance of federal government in Nigeria.

Ministers of Government of Federation

(1) There shall be a Prime Minister of the Federation, who shall be appointed by the President.

(2) Whenever the President has occasion to appoint a Prime Minister he shall appoint a member of the House of Representatives who appears to him likely to command the support of the majority of the members of the House.

(3) There shall be, in addition to the office of Prime Minister, such other offices of Minister of the Government of the Federation as may be established by Parliament or, subject to the provisions of any Act of Parliament, by the President, acting in accordance with the advice of the Prime Minister.

(4) Appointments to the office of Minister of the Government of the Federation other than the office of Prime Minister shall be made by the President, acting in accordance with the advice of the Prime Minister.

(5) A person shall not hold office at the same time both as a Minister of the Government of the Federation and as a Minister of the Government of a Region.

(6) A person who holds office as a Minister of the Government of the Federation for any period of four consecutive months without also being a Senator or a member of the House of Representatives shall cease to be a Minister at the expiration of that period or, if that period expires at a time when Parliament is dissolved and he does not in the meantime become a Senator or a member of the House of Representatives, at the date on which Parliament first meets after that dissolution.

(7) A person who holds office as a Minister of the Government of the Federation and who is at no time while holding that office also a Senator or a member of the House of Representatives shall not be qualified for reappointment as such a Minister before Parliament is next dissolved after he ceases to hold that office, unless in the meantime he has become a Senator or a member of the House of Representatives.

(8) The office of the Prime Minister shall become vacant –

(a) when, after any dissolution of the House of Representatives, the Prime Minister is informed by the President that the President is about to reappoint him as Prime Minister or to appoint another person as Prime Minister; or

(b) if he ceases to be a member of the House of Representatives otherwise than by reason of a dissolution of Parliament.

(9) The office of a Minister of the Government of the Federation other than the Prime Minister shall become vacant if the office of Prime Minister becomes vacant.

(10) Subject to the provisions of subsections (8) and (9) of this section, the Ministers of the Government of the Federation shall hold office during the President’s pleasure but the President shall not remove shall not remove such a Minister from office except in accordance with the advice of the Prime Minister.

(11) If on any occasion the office of the Prime Minister vacant at a time when Parliament is dissolved, then –

(a) subsections (2) and (9) of this section and paragraph (b) of subsection (2) of section 95 of this Constitution shall not apply as respects that occasion; and

(b) the President shall appoint a member of the Council of Ministers as the Prime Minister;

and if a dissolution of Parliament takes place when the office of Prime Minister is vacant, the President shall, without regard to the provisions of subsection (2) of this section, appoint as Prime Minister a person who was a member of this Council of Minister immediately before the vacancy occurred.

Attorney-General of the Federation

(1) There shall be an Attorney-General of the Federation who shall be a Minister of the Government of the Federation.

(2) Subject to the provisions of section 49 of this Constitution, the Attorney-General of the Federation shall be a member pf the House of Representatives by virtue of this subsection if he is not a Senator and is not such a member apart from this subsection.

(3) If the person holding that office is for any reason unable to perform the functions conferred upon him by this Constitution or any other law, those functions (other than functions as a member of the House of Representatives) may be performed by such other person, whether or not that person is a minister, as may from time to time be designated in that behalf by the President, acting in accordance with the advice of the Prime Minister.

(4) A person shall not be qualified to hold or perform the functions of the office of Attorney-General of the Federation unless he is qualified for admission as an advocate in Nigeria and has been so qualified for not less than ten years.

Establishment of Council of Ministers

(1) There shall be a Council of Ministers for the Federation, whose function shall be to advise the President in the government of the Federation and which shall consist of the Prime Minister and such other persons, being Ministers of the Government of the Federation, as the President, acting in accordance with the advice of the Prime Minister, may from time to time appoint.

(2) A person appointed as a member of the Council of Ministers shall vacate his seat in the Council if he ceases to be a Minister of the Government of the Federation or if the President, acting in accordance with the advice of the Prime Minister, so directs.

Collective responsibility

(1) The Council of Ministers shall be collectively responsible to Parliament for any advice given to the President by or under the general authority of the Council and for all things done by or under the authority of any Minister of the Government of the Federation in the execution of his office.

(2) The provisions of this section shall not apply in relation to –

(a) the appointment and removal from office of Ministers of the Government of the Federation members of the Council of Ministers and Parliamentary Secretaries to Ministers, the assignment of portfolios to Ministers of the authorization of another member of the Council of Ministers to perform the functions of the Prime Minister during absence or illness;

(b) the dissolution of Parliament; or

(d) the exercise of the powers conferred on the Attorney General of the Federation by section 104 of this Constitution.

The President, acting in accordance with the advice of the Prime Minister, may assign to the Prime Minister or any other Minister of the Government of the Federation responsibility for any business of the Government of the Federation, including the administration of any department of government.

Performance of functions of Prime Minister during absence or illness

(1) Whenever the Prime Minister is absent from Nigeria or is by reason of illness unable to perform the functions conferred upon him by his Constitution, the President may authorize some other member of the Council of Ministers of the Federation to perform those functions (other than the functions conferred by this section) and that member may perform those functions until his authority is revoked by the President.

(2) The powers of the President under this section shall be exercised by him in accordance with the advice of the Prime Minister:

Provided that if the President considers that it is impracticable to obtain the advice of the Prime Minister owing to his absence or illness he may exercise those powers without that advice.

Delegation of executive authority of Federation

(1) The President may, with the consent of the Governor of a Region, entrust either conditionally or unconditionally to the Governor or to any officer or authority of that Region functions in relation to any matter to which the executive authority of the Federation extends falling to be performed within that Region:

Provided that the consent of the Governor shall not be required during any such period as is referred to in section 70 or 71 of this Constitution.

(2) An Act of Parliament may include provision conferring powers or imposing duties, or authorising the conferring of powers or the imposition of duties, upon the Governor of a Region or any officer or authority of a Region:

Provided that, save during any such period as is referred to in section 70 or 71 of this Constitution, no provision made in pursuance of this section shall have effect in relation to any Region unless the Governor has consented to its having effect.

Delegation of executive authority of Region

(1) The Governor of a Region may, with the consent of the President, entrust either conditionally or unconditionally to the President or to any officer or authority of the Federation functions in relation to any matter to which the executive authority of the Region extends.

(2) A law enacted by the legislature of a Region may include provision conferring powers or imposing duties, or authorising the conferring of powers or the imposition of duties, upon the President or any officer or authority of the Federation:

Provided that no provision made in pursuance of this subsection shall have effect unless the President has consented to its having effect.

CHAPTER VII: POLICE

Establishment of Nigeria Police Force

(1) There shall be a police force for Nigeria, which shall be styled the Nigeria Police Force.

(2) Subject to the provisions of this Constitution, the Nigeria Police Force shall be organised and administered in accordance with such provision as may be made in that behalf by Parliament.

(3) Subject to the provisions of this Constitution, the members of the Nigeria Police Force shall have such powers and duties as may be conferred upon them by any law in force in Nigeria.

(4) Subject to the provisions of this section, no police forces other than the Nigeria Police Force shall be established for Nigeria or any part thereof.

(5) Parliament may make provision for police forces forming part of the armed forces of the State or for the protection of harbours, waterways, railways and airfields.

(6) Parliament may make provision for the maintenance by any local authority within the Federal territory of a police force for employment within the Federal territory.

(7) Nothing in this section shall prevent the legislature of a Region from making provision for the maintenance by any native authority or local-government authority established for a province or any part of a province of a police force for employment within that province.

(8) In this section “province” means any area that was a province on the thirtieth day of September, 1954.

Control of Nigeria Police Force

(1) There shall be an Inspector-General of the Nigeria Police and a Commissioner of Police for each Region, whose offices shall be offices in the public service of the Federation.

(2) The Nigeria Police Force shall be under the command of the Inspector-General of the Nigeria Police and any contingents of the Nigeria Police Force stationed in a Region shall, subject to the authority of the Inspector-General of the Nigeria Police, be under the command of the Commissioner of Police of that Region.

(3) The Prime Minister or such other Minister of the Government of the Federation as may be authorised in that behalf by the Prime Minister may give to the Inspector-General of the Nigeria Police such directions with respect to the maintaining and securing of public safety and public order as he may consider necessary and the Inspector-General shall comply with those directions or cause them to be complied with.

(4) Subject to the provisions of subsection (3) of this section, the Commissioner of Police of a Region shall comply with the directions of the Premier of the Region or such other Minister of the Government of the Region as may be authorised in that behalf by the Premier with respect to the maintaining and securing of public safety and public order within the Region or cause them to be complied with:

Provided that before carrying out any such directions the Commissioner may request that the matter should be referred to the Prime Minister or such other Minister of the Government of the Federation as may be authorised in that behalf by the Prime Minister for his directions.

(5) The question whether any, and if so what, directions have been given under subsection (3) of this section shall not be enquired into in any court.

Establishment of Nigeria Police Council

(1) There shall be a Nigeria Police Council, which shall consist of –

(a) such Minister of the Government of the Federation, who shall be chairman, as may for the time being be designated in that behalf by the President, acting in accordance with the advice of the Prime Minister;

(b) such Minister of the Government of each Region as may for the time being be designated in that behalf by the Governor of that Region; and

(2) The Inspector-General of the Nigeria Police or such other officer of the Nigeria Police Force as he may designate shall attend the meetings of the Nigeria Police Council and, save for the purpose of voting, may take part in the proceedings of the Council.

Functions of Nigeria Police Council

(1) The organisation and administration of the Nigeria Police Force and all other matters relating thereto (not being matters relating to the use and operational control of the force or the appointment, disciplinary control and dismissal of members of the force) shall be under the general supervision of the Nigeria Police Council.

(2) The Prime Minister shall cause the Nigeria Police Council to be kept fully informed concerning the matters under its supervision and shall cause the Council to be furnished with such information as the Council may require with respect to any particular matter under its supervision.

(3) The Nigeria Police Council may make recommendations to the Government of the Federation with respect to any matter under its supervision; and if in any case the Government acts otherwise than in accordance with any such recommendation, it shall cause a statement containing that recommendation and its reasons for acting otherwise than in accordance with that recommendation to be laid before both Houses of Parliament.

Establishment of Police Service Commission

(1) There shall be a Police Service Commission for the Federation, which shall consist of a chairman and not less than two and not more than four other members.

(2) The members of the Police Service Commission of the Federation shall be appointed by the President, acting in accordance with the advice of the Prime Minister.

(3) A person shall not be qualified to hold the office of a member of the Police Service Commission of the Federation if he is a member of either House of Parliament, a member of a legislative house of a Region, a Minister of the Government of the Federation, a Minister of the Government of a Region or a member of the public service of the Federation or the public service of a Region:

Provided that a judge of the High Court of a territory may be appointed as a member of the Commission.

(4) Subject to the provisions of this section, a member of the Police Service Commission of the Federation shall vacate his office –

(a) at the expiration of five years from the date of his appointment; or

(b) if any circumstances arise that, if he were not a member of the Commission, would cause him to be disqualified for appointment as such.

(5) A member of the Police Service Commission of the Federation may be removed from office by the President, acting in accordance with the advice of the Prime Minister, for inability to discharge the functions of his office (whether arising from infirmity of mind or body or any other cause) or for misbehaviour.

(6) A member of the Police Service Commission of the Federation shall not be removed from office except in accordance with the provisions of this section.

Appointments to Nigeria Police Force, etc.

(1) Power to appoint persons to hold or act in offices in the Nigeria Police Force (including power to make appointments on promotion and transfer and to confirm appointments) and to dismiss and to exercise disciplinary control over persons holding or acting in such offices shall vest in the Police Service Commission of the Federation:

Provided that the Commission may, with the approval of the Prime Minister and subject to such conditions as it may think fit, delegate any of its powers under this section to any of its members or to the Inspector-General of the Nigeria Police or any other member of the Nigeria Police Force.

(2) Before making any appointment to the office of Inspector- General of the Nigeria Police or removing the Inspector-General from office, the Police Service Commission of the Federation shall consult the Prime Minister and before making any appointment to the office of Commissioner of Police of a Region or removing the Commissioner from office the Commission shall consult the Premier of that Region.

CHAPTER IX: FINANCE

Part 1: Public funds of the Federation

Establishment of Consolidated Revenue Fund

(1) All revenues or other moneys raised or received by the Federation (not being revenues or other moneys payable under this Constitution or any Act of Parliament into some other public fund of the Federation established for a specific purpose) shall be paid into and form one Consolidated Revenue Fund.

(2) No moneys shall be withdrawn from the Consolidated Revenue Fund of the Federation except to meet expenditure that is charged upon the Fund by this Constitution or any Act of Parliament or where the issue of those moneys has been authorised by an appropriation Act or an Act passed in pursuance of section 131 of this Constitution.

(3) No moneys shall be withdrawn from any public fund of the Federation other than the Consolidated Revenue Fund unless the issue of those moneys has been authorised by an Act of Parliament.

(4) No moneys shall be withdrawn from the Consolidated Revenue Fund or any other public fund of the Federation except in the manner prescribed by Parliament.

Authorisation of expenditure from Consolidated Revenue Fund

(1) The Minister of the Government of the Federation responsible for finance shall cause to be prepared and laid before both Houses of Parliament in each financial year estimates of the revenues and expenditure of the Federation for the next following financial year.

(2) The heads of expenditure contained in the estimates (other than expenditure charged upon the Consolidated Revenue Fund by this Constitution or any Act of Parliament) shall be included in a bill, to be known as an appropriation bill, providing for the issue from the Consolidated Revenue Fund of the Federation of the sums necessary to meet that expenditure and the appropriation of those sums for the purposes specified therein.

(3) If in respect of any financial year it is found–

(a) that the amount appropriated by the appropriation Act for any purpose is insufficient or that a need has arisen for expenditure for a purpose for which no amount has been appropriated by the Act; or

(b) that any moneys have been expended for any purpose in excess of the amount appropriated for the purpose by the appropriation Act or for a purpose for which no amount has been appropriated by the Act,

a supplementary estimate showing the sums required or spent shall be laid before both Houses of Parliament and the heads of any such expenditure shall be included in a supplementary appropriation bill.

Authorisation of expenditure in advance of appropriation

Parliament may make provision under which, if the appropriation Act in respect of any financial year has not come into operation by the beginning of that financial year, the Minister of the Government of the Federation responsible for finance may authorise the withdrawal of moneys from the Consolidated Revenue Fund of the Federation for the purpose of meeting expenditure necessary to carry on the services of the Government until the expiration of four months from the beginning of that financial year or the coming into operation of the Act, whichever is the earlier.

Contingencies Fund

(1) Parliament may provide for the establishment of a Contingencies Fund for the Federation and for authorising the Minister of the Government of the Federation responsible for finance, if satisfied that there has arisen an urgent and unforeseen need for expenditure for which no other provision exists, to make advances from the Fund to meet that need.

(2) Where any advance is made in accordance with subsection (1) of this section a supplementary estimate shall be presented and a supplementary appropriation bill shall be introduced as soon as possible for the purpose of replacing the amount so advanced.

Remuneration of President and certain other officers

(1) There shall be paid to the holders of the offices to which this section applies such salary as may be prescribed by Parliament.

(2) The salary and allowances payable to the holders of the offices to which this section applies shall be a charge on the Consolidated Revenue Fund of the Federation.

(3) The salary payable to the holder of any office to which this section applies and his terms of office other than allowances shall not be altered to his disadvantage after his appointment.

(4) This section applies to the office of President, Chief Justice of Nigeria, Justice of the Supreme Court, Chief Justice or other judge of the High Court of Lagos, member of the Electoral commission of the Federation, appointed member of the Judicial Service Commission of the Federation, member of the public Service Commission of the Federation, member of the Police Service Commission of the Federation, and Director of Audit of the Federation.

Audit of public accounts

(1) There shall be a Director of Audit for the Federation, whose office shall be an office in the public service of the Federation.

(2) The public accounts of the Federation and of all officers, courts and authorities of the Federation shall be audited and reported on by the Director of Audit of the Federation and for that purpose the Director or any person authorised by him in that behalf shall have access to all books, records, returns and other documents relating to those accounts.

(3) The Director of Audit of the Federation shall submit his reports to the Minister of the Government of the Federation responsible for finance, who shall cause them to be laid before both Houses of Parliament.

(4) In the exercise of his functions under this Constitution the Director of Audit of the Federation shall not be subject to the direction or control of any other person or authority.

Public debt

(1) The public debt of the Federation shall be secured on the revenues and assets of the Federation.

(2) In this section references to the public debt of the Federation include references to the interest on that debt, sinking fund payments in respect of that debt and the costs, charges and expenses incidental to the management of that debt.

Part 2: Allocation of Revenue

(1) Where under any Act of parliament a duty is levied in respect of the import into Nigeria of any commodity other than motor spirit, diesel oil, tobacco, wine, potable spirits or beer, the Federation shall, in respect of each quarter, credit to a special account, maintained by the Federation and referred to in this Constitution (to be called “the Distributable Pool Account)” a sum equal to thirty per cent of the proceeds of that duty for that quarter.

(2) For the purposes of this section the proceeds of a duty for a quarter shall be the amount remaining from the receipts from that duty that are collected in that quarter after any drawbacks, refunds or other repayments relating to those receipts have been made or allowed for.

Import duties on motor spirit and tobacco

(1) Where under any Act of parliament a duty is levied in respect of the import into Nigeria of motor spirit, diesel oil, tobacco, wine, potable spirits or beer, the Federation shall, in respect of each quarter, credit to a special account maintained by the Federation (to be called “the Distributable Pool Account”) a sum equal to thirty per cent of the proceeds of that duty for that quarter.

(2) For the purposes of this section, the proceeds of a duty for a quarter shall be the amount remaining from the receipts from that duty that are collected in that quarter after any drawbacks, refunds or other repayments relating to those receipts have been made or allowed for.

(1) Where under any Act of Parliament a duty is levied in respect of the import into Nigeria of motor spirit or diesel oil, or of any particular class, variety or description of motor spirit or diesel oil, there shall be paid by the Federation to the Regions in respect of each quarter such sum equal to the proceeds of that duty for that quarter.

(2) When under subsection (1) of this section any sum is payable by the Federation to the Regions in respect of any quarter, payment of the said sum shall be made in such manner that the sum is divided among the Regions in shares proportionate to the respective amounts of motor spirit or diesel oil or of the motor spirit or diesel oil of the particular class, variety or description in question, as the case may be, that have been distributed for consumption in the several Regions in the immediately preceding quarter.

(3) Where under any Act of Parliament a duty is levied in respect of the import into Nigeria of tobacco, or of any particular class, variety or description of tobacco, there shall be paid by the Federation to the Regions in respect of each quarter such sum equal to the proceeds of that duty for that quarter.

(4) When under subsection (3) of this section any sum is payable by the Federation to the Regions in respect of any quarter, payment of the said sum shall be made in such manner that the sum is divided among the Regions in shares proportionate to the respective amounts of tobacco or of the tobacco of the particular class, variety or description in question, as the case may be, that have been distributed for consumption in the several Regions in the immediately preceding quarter.

(5) For the purposes of this section the proceeds of a duty for a quarter levied on any commodity, or any particular class, variety or description of commodity, shall be the amount remaining from the receipts from that duty that are collected in that quarter after any drawbacks, refunds or other repayments relating to those receipts have been made or allowed for less the part of that amount that is attributable to quantities of that commodity or that class, variety or description of commodity distributed, or intended to be distributed, in the Federal territory.

Excise duties

(1) Where under any Act of Parliament an excise duty is levied on tobacco, or on any particular class, variety or description of tobacco, there shall be paid by the Federation to the Regions in respect of each quarter a sum equal to the proceeds of that duty for that quarter.

(2) Where under subsection (1) of this section any sum is payable by the Federation to the Regions in respect of any quarter, payment of the said sum shall be made in such manner that the sum is divided among the Regions in shares proportionate to the respective amounts of the commodity in question that have been distributed for consumption in the several Regions in the immediately preceding quarter.

(3) For the purposes of this section the proceeds for a quarter of a duty levied on tobacco or any particular class, variety or description of tobacco, shall be the amount remaining from the receipts from that duty that are collected in that quarter after any drawbacks, refunds or other repayments relating to those receipts have been made or allowed for, less the part of that amount that is attributable to quantities of tobacco or that particular class, variety or description of tobacco, distributed, or intended to be distributed, for consumption in the Federal territory.

Export duties

(1) Where under any Act of Parliament duty is levied in respect of the export from Nigeria of produce, hides or skins there, shall be paid by the Federation to each Region in respect of each quarter a sum equal to the appropriate percentage of the proceeds of that duty for that quarter.

(2) For the purposes of subsection (1) of this section–

(a) the proceeds for a quarter of a duty levied on a commodity shall be the amount remaining from such of the receipts from that duty as relate to exports of that commodity during that quarter after any drawbacks, refunds or other repayments relating to those receipts have been made or allowed for;

(b) the appropriate percentage of the proceeds for a quarter of a duty levied on a commodity shall, in relation to any Region, be whichever of the following percentages is prescribed by Parliament in that behalf, that is to say, either-

(i) the percentage of those proceeds that is attributable to exports of that commodity that were derived from that Region;

(ii) the percentage of those proceeds that is attributable to exports of that commodity that were purchased in that Region;

(iii) the percentage of those proceeds that bears the same proportion to the total amount of those proceeds as the amount of that commodity that was purchased for export in that Region during the quarter immediately preceding that quarter bears to that total amount of that commodity that was so purchased in all the Regions during that immediately preceding quarter; or

(iv) the percentage of those proceeds that bears the same proportion to the total amount of those proceeds as the amount of that commodity that was purchased for export in that Region during the period of twelve months commencing three months before the commencement of the financial year in which that quarter falls bears to the total amount of that commodity that was so purchased in all the Regions during the period of twelve months.

(3) Parliament may designate, or make provision for designating, any class, variety or description of any commodity as a separate commodity for the purposes of this section, and any such class, variety or description that is so designated shall be regarded as a separate commodity for those purposes.

(4) For the purposes of this section any amount of a commodity that is derived from the Federal territory shall be deemed to be derived from Western Nigeria and any amount of a commodity that is purchased in the Federal territory shall be deemed to be purchased in Western Nigeria.

Mining royalties and rents

(1) There shall be paid by the Federation to each Region a sum equal to fifty per cent of –

(a) the proceeds of any royalty received by the Federation in respect of any minerals extracted in that Region; and

(b) any mining rents derived by the Federation during that year from within that Region.

(2) The Federation shall credit to the Distributable Pool Account a sum equal to thirty per cent.

(a) the proceeds of any royalty received by the Federation in respect of minerals extracted in any Region; and

(b) any mining rents derived by the Federation from within any Region.

(3) For the purposes of this section the proceeds of a royalty shall be the amount remaining from the receipts of that royalty after any refunds or other repayments relating to those receipts have been deducted therefrom or allowed for.

(4) Parliament may prescribe the periods in relation to which the proceeds of any royalty or mining rents shall be calculated for purposes of this section.

(5) In this section “minerals” includes mineral oil.

(6) For the purposes of this section the continental shelf of a Region shall be deemed to be part of that Region.

Distribution of funds in Distributable Pool Account

There shall be paid by the Federation to the Regions at the end of each quarter sums equal to the following fractions of the amount standing to the credit of the Distributable Pool Account at that date, that is to say–

(a) to Northern Nigeria, forty ninety-fifths;

(b) to Western Nigeria, twenty-four ninety-fifths;

Regions to contribute towards costs of administration

Each Region shall in respect of each financial year pay to the Federation an amount equal to such part of the expenditure incurred by the Federation during that financial year in respect of the department of customs and excise of the Government of the Federation for the purpose of collecting the duties referred to in sections 136 to 139 of this Constitution as is proportionate to the share of the proceeds of those duties received by that Region under those sections in respect of that financial year.
(1) Any sum that is required by this Chapter to be paid by the Federation to a Region may be set off by the Federation in or towards the payment of any sum that is due from that Region to the Federation in respect of any loan made by the Federation to that Region.

(2) The right of set-off conferred by subsection (1) of this section shall be without prejudice to any other right of the Federation to obtain payment of any sum due to the Federation in respect of any loan.

Sums charged on Consolidated Revenue Funds

Any payments that are required by this Chapter to be made by the Federation to a Region shall be a charge on the Consolidated Revenue Fund of the Federation and any payments that are so required to be made by a Region to the Federation shall be a charge on the Consolidated Revenue Fund of that Region.

Provisions with regard to payments

(1) Where any payment falls to be made under this Part of this Chapter, the amount payable shall be certified by the Director of Audit of the Federation:

Provided that a provisional payment may be made before the

Director has given his certificate.

(2) Parliament may make provision as to ‘time’ and manner in which any payment falling to be made under this Part of this Chapter shall be effected and for the making of adjustments and provisional payments.

CHAPTER XII: MISCELLANEOUS

The Niger Delta Development Board

(1) There shall be a board for the Niger Delta which shall be styled the Niger Delta Development Board.

(2) The members of the Board shall be –

(a) a person appointed by the President, who shall be Chairman;

(b) a person appointed by the Governor of Eastern Nigeria;

(d) such other person as may be appointed in such manner as may be prescribed by the Parliament to represent the inhabitants of the Niger Delta.

(3) A member of the Board shall vacate his office in such circumstances as may be prescribed by Parliament.

(4) The Board shall be responsible for advising the Government of the Federation and the Governments of Eastern Nigeria and Mid-Western Nigeria with respect to the physical development of the Niger Delta, and in order to discharge that responsibility the Board shall –

(a) cause the Niger Delta to be surveyed in order to ascertain what measures are required to promote its physical development;

(b) prepare schemes designed to promote the physical development of the Niger Delta; together with estimates of the cost of putting the schemes into effect;

(c) submit to the Government of the Federation and the Government if Eastern Nigeria and Mid-Western Nigeria annual reports describing the work of the Board and the measures taken in pursuance of its advice.

(5) Parliament may make such provision as it considers expedient for enabling the to discharge its functions under this section.

(6) In this section, “the Niger Delta” means the area specified in the proclamation relating to the Board which was made on the twenty-six day of August, 1959.

(7) This section shall cease to have effect on the first day of July, 1969 or such later date as may be prescribed by Parliament.

160 (1) Any Commission established by this Constitution may with the consent of the Prime Minister or such other Minister of the Government of the Federation as may be authorized in that behalf by the Prime Minister by regulation or otherwise regulate its own procedure or confer powers and impose duties on any officer or authority of the Federation for the purpose of discharging its functions.

(2) Subject to its rules of procedure, any commission established by this Constitution may act notwithstanding any vacancy in its membership or absence of any member, but any decision of the Commission may require the concurrence of the majority of all the members thereof.

(1) Without prejudice to the generality of section 156 of this Constitution –

(a) no criminal proceedings shall be instituted or continued during his period of office against a person to whom this subsection applies; and

(b) such a person shall not be arrested or imprisoned during that period either in pursuance of the process of any court or otherwise;

(c) no proceedings in which relief is claimed against such a person in his personal capacity shall be instituted or continued in any court during his period of office;

but in ascertaining whether any period of limitation has expired for the purposes of any proceedings against a person to whom this subsection applies, his period of office shall be left out of account.

(2) Subsection (1) of this section applies to a person holding or required to perform the functions of the office of the President or of the Governor of a Region and in that subsection “period of office” means, in relation to such a person, the period during which he holds or is required to perform the functions of the office in question.

(3) Notwithstanding anything in any other provision of this Constitution (including in particular sections 32 and 53 of this Constitution) but without prejudice to the proviso to subsection (1) of section 22 and subsection (4) of section 27 of this Constitution, no chieftaincy question shall be entertained by any court of law in Nigeria, and a certificate which is executed by an authority authorized in that behalf by a law coming into force in a territory on or after the date of commencement of this Constitution (including law passed before that date) and which states –

(a) that a particular person is or was, by reference to that territory or a part of it, a chief of a specified grade at a specified time or during a specified period; or

(b) that the provision of a law in force in that territory relating to the removal or exclusion of chiefs or former chiefs from areas within the territory have been complied with in the case of a particular person,

Shall be conclusive evidence as to matters set out in that statement.

Resignations

(1) Any person who is appointed, elected or otherwise selected to any office established by this Constitution may resign from that office by writing under his hand addressed to the person or authority by whom he was appointed, elected or selected:

Provided that –

(a) in the case of the President of the Republic, his resignation shall be addressed to the President of the Senate;

(b) in the case of a member of a House of Parliament who holds office as President or Speaker, his resignation from the House or that office shall be addressed to the House; and

(c) in the case of any other member of the House of Parliament, his resignation from the House shall be addressed to the President of the Senate or Speaker as the case may be.

(2) The resignation of any person from any office established by this Constitution shall take effect when the writing signifying the resignation is received by the person or authority to whom it is addressed or by any person authorised by that person or authority to receive it.

Re-appointments, etc.

(1) Where any person has vacated any office constituted by this Constitution, he may, if qualified, again be appointed, elected or otherwise selected to hold that office in accordance with the provisions of this Constitution.

(2) Where by this Constitution a power is conferred upon any person or authority to make any appointment to any office in the public service of the Federation, a person may be appointed to that office notwithstanding that some other person may be holding that office, when that other person is on leave of absence pending relinquishment of the office; and where two or more persons are holding the same office by reason of an appointment made in pursuance of this subsection, then for the purposes of any function conferred upon the holder of that office the person last appointed shall be deemed to be the sole holder of the office.

Review of sections 140 and 141 of this Constitution

The Government of the Federation, acting after consultation with the Governments of the Regions, shall from time to time appoint a Commission to review and make recommendations with respect to the provisions of sections 140 and 141 of this Constitution.

THE SCHEDULE – Section 69

THE LEGISLATIVE LISTS

Part I: The Exclusive Legislative List

Item

Accounts of the Government of the Federation and officers, courts and authorities thereof, including audit of those accounts.
Archives, other than the public records of the Governments of the Regions since the twenty-third day of January, 1952.
Aviation, including airports, safety of aircraft and ancillary transport and other services.
Bills of exchange and promissory notes.
Borrowing of moneys outside Nigeria for the purposes of the Federation or of any Region other than borrowing by the Government of a Region for a period not exceeding twelve months on the security of any funds or assets of that government held outside Nigeria.
Borrowing of moneys within Nigeria for the purposes of the Federation.
Control of capital issues.
Copyright.
Currency, coinage and legal tender.
Customs and excise duties, including export duties.

I1. Defence.

Deportation; compulsory removal of persons from one territory to another.
Designation of securities in which trust funds may be invested.
Exchange control.
External affairs.
Extradition.
The following higher educational institutions, that is to say –

The University College at Ibadan.

The University College Teaching Hospital.

The University of Lagos

The Lagos University Teaching Hospital.

The Nigerian College of Arts, Science and Technology.

The West African Institute of Social and Economic Research.

The Pharmacy School at Yaba.

The Forest School at Ibadan.

The Veterinary School at Vom.

Immigration into and emigration from Nigeria.
Incorporation, regulation and winding-up of bodies corporate, other than co-operative societies, native authorities, local government authorities and bodies corporate established directly by any law enacted by the legislature of a Region.
Insurance other than insurance undertaken by the Government of a Region but including any insurance undertaken by the Government of a Region that extends beyond the limits of that Region.
Legal proceedings between the Government of the Federation and any other person or authority or between the Governments of Regions.
Maritime shipping and navigation, including-

(a) shipping and navigation on tidal waters;

(b) shipping and navigation on the River Niger and its affluents and on any such other inland waterway as may be declared by Parliament to be an international waterway or to be an inter-Regional waterway;

(d) such ports as may be declared by Parliament to be Federal ports (including the constitution and powers of port authorities for Federal ports).

Marriages other than marriages under Moslem law or other customary law; annulment and dissolution of, and other matrimonial causes relating to, marriages other than marriages under Moslem law or other customary law.
Meteorology.
Mines and minerals, including oilfields, oil mining, geological surveys and natural gas.
Museums of the Federation, that is to say–

The Jos Museum.

The Oron Museum.

The House of Images at Esie.

Any other museums established by the Government of the Federation.

Naval, military and air forces.
Nuclear energy.
Passports and visas.
Patents, trade marks, designs and merchandise marks.
Pensions, gratuities and other like benefits payable out of the Consolidated Revenue Fund or any other public fund of the Federation.
Posts, telegraphs and telephones, including post office savings banks.
Powers, privileges and immunities of each House of Parliament and its members.
The public debt of the Federation.
Public relations of the Federation.
The public service of the Federation, including the settlement of disputes between the Federation and officers in the public service of the Federation.
Railways, including ancillary transport and other services.
Taxes on amounts paid or payable on the sale or purchase of commodities except-

(a) produce;

(b) hides and skins;

(d) diesel oil sold or purchased for use in road vehicles;

(e) diesel oil sold or purchased for other than industrial purposes.

Tribunals of inquiry with respect to all or any of the matters mentioned elsewhere in this list.
Trunk roads, that is to say, the construction, alteration and maintenance of such roads as may be declared by Parliament to be Federal trunk roads.
Water from such sources as may be declared by Parliament to be sources affecting more than one territory.
Weights and measures.
Wireless, broadcasting and television other than broadcasting and television provided by the Government of a Region; allocation of wavelengths for wireless, broadcasting and television transmission.
The matters with respect to which Parliament is empowered to make provision by sections 4, 8, 9, 13, 16, 32, 37, 38, 40, 42, 45, 49, 52, 68, 75 subsection (1) of section 76, sections 77, 78, 87, 96, subsections (2) and (5) of section 105 and sections 111, 113, 114, 116, 118, 121, 128, 131, 133, 139, 140, 145, 150, 159, and 165 of this Constitution.
Any matter that is incidental or supplementary-

(a) to any matter referred to elsewhere in this list; or

(b) to the discharge by the Government of the Federation or any officer, court or authority of the Federation of any function conferred by this Constitution.

Part II: The Concurrent Legislative List

Antiquities.
Arms and ammunition.
Bankruptcy and insolvency.
Census.
Chemical services, including analytical services.
Commercial and industrial monopolies, combines and trusts.
Control of the voluntary movement of persons between territories.
Such drugs and poisons as may with the consent of the governments of the Regions be designated by the President by order.
Fingerprints, identification and criminal records.
Higher education, that is to say, institutions and other bodies offering courses or conducting examinations of a university, technological or of a professional character, other than the institutions referred to in Item 17 of Part I of this Schedule.
Industrial development.
Labour, that is to say, conditions of labour, industrial relations, trade unions and welfare of labour.
The legal and medical professions and such other professional occupations as may with the consent of the governments of the Regions be designated by the President by order.
National monuments, that is to say, such monuments in a Region as may with the consent of the Government of that Region be designated by the President by order as national monuments.
National parks, that is to say, the control of such areas in a Region as may with the consent of the Government of that Region be designated by the President by order as national parks.
Prisons and other institutions for the treatment of offenders.
Promotion of tourist traffic.
The maintaining and securing of public safety and public order; the providing, maintaining and securing of such supplies and services as may be designated by the President by order as essential supplies and services.
Quarantine.
Registration of business names.
Scientific and industrial research.
Service and execution in a Region of the civil and criminal processes, judgments, decrees, orders and other decisions of any court of law outside Nigeria or any court of law in Nigeria other than Supreme Court, the High Court of that Region or any court of law established by the legislature of that Region.
Statistics.
Traffic on Federal trunk roads.
Tribunals of inquiry with respect to all or any of the matters mentioned elsewhere in this list.
Trigonometrical, cadastral and topographical surveys.
Water-power.
The matters with respect to which Parliament is empowered to make provision by subsections (2) and (3) of section 70 and section 73 of this Constitution.

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1963 CONSTITUTION (abridged)

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