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AG OGUN STATE
V.
ABERUAGBA & ORS

(1985) JELR 44487 (SC)    

Supreme Court  ·  SC.20/1984 ·  12 Apr 1985 ·  Nigeria
 · 
Other Citations
A. G. of Ogun State v. Aberuagba (1985) NWLR (Pt.3) 395
A.-G. of Ogun State v. Aberuagba (1985) 1 NWLR (Pt. 3) 395
CORAM
GEORGE SODEINDE SOWEMIMO Justice of The Supreme Court of Nigeria AYO GABRIEL IRIKEFE Justice of The Supreme Court of Nigeria MOHAMMED BELLO Justice of The Supreme Court of Nigeria KAYODE ESO Justice of The Supreme Court of Nigeria AUGUSTINE NNAMANI Justice of The Supreme Court of Nigeria MUHAMMADU LAWAL UWAIS Justice of The Supreme Court of Nigeria ADOLPHUS GODWIN KARIBI-WHYTE Justice of The Supreme Court of Nigeria

Ratio Decidendi

Core Terms Beta
item
tax
sales tax
states
sales tax law
exclusive legislative list
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national assembly
excise duty
taxable product
concurrent legislative list
provisions of this constitution
second schedule
taxable products
attorney-general of the federation
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following matters
good government of the federation
house of assembly of the state
relevant provisions of the constitution
account of the tax
attorney-general of ogun state v
component states
constitution of the federal republic of nigeria
economic control
federal legislation
following questions
good government of the state
high court
high court of ogun state
learned chief judge
learned trial judge
legislative powers of a state of the federation
legislative powers of nigeria
legislative powers of the federal republic of nigeria
management of the board
oxford universal dictionary
power of the national assembly
price control board act
principle of the division of legislative powers
provisions of the said enactment
subject matter
submissions of counsel
such situation
time of the supply of such goods
view of my findings

M. BELLO, JSC (Delivering the Leading Judgment): The principle of the division of legislative powers of government enshrined in the Constitution of the Federal Republic of Nigeria 1979, hereinafter referred to as the Constitution, is the base of the dispute in this case on appeal. So it is pertinent to state the principle from the onset. It may also be observed that the case was decided before the Constitution (Suspension and Modification) Decree 1984 No. 1 with retrospective effect from 31st December. 1983 and for this reason the appeal must be determined in accordance with the relevant provisions of the Constitution as they were before the promulgation of the Decree 1984 No. 1.

The legislative powers of Nigeria were shared between the Federation and the component States by section 4 of the Constitution in these terms:

"4(1) The legislative powers of the Federal Republic of Nigeria shall be vested in a National Assembly for the Federation which shall consist of a Senate and a House…

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