By Kehinde Akinpelu
A Chartered Tax Professional, Chief, Dr. Francis U. Ubani, has opined that the proposed repeal of The National Lottery Act, No. 7 of 2005” and “The National Lottery (Amendment) Act, No. 6 of 2017” respectively, and to enact “Central Gaming Bill” into law are unconstitutional.
He also argued that they are against a recent judgement of the Supreme Court of Nigeria.
These were contained in letters by Ubani to the Senate President, Senator Godswill Obot Akpabio and The Speaker, House of Representatives, Tajudeen Abass, which were copied to the Attorney General of the Federation and Minister of Justice, Chief Lateef Olasunkanmi Fagbemi (SAN). Acknowledged copies of the letters were made available to journalists on Monday.
He said the bill is fundamentally ultra vires as it aims to repeal a law that has already been nullified by the Supreme Court.
Ubani, who is also a “Fellow of the Chartered Institute of Taxation of Nigeria”, CITN, said: “It has come to our notice that the House of Representatives issued a public notice of a proposed public hearing on a Bill for an Act to “Repeal The National Lottery Act, No. 7 of 2005” and “The National Lottery (Amendment) Act, No. 6 of 2017” respectively, and to enact “Central Gaming Bill” into law, to regulate the operations and business of all forms of online and remote gaming activities across the geographical boundaries of the federating units and beyond the borders of Nigeria, provide for the conduct of gaming in the Capital Territory and enhance revenue generation for the Federation and for related matters.
“We have painstakingly reviewed the provisions of the proposed “Central Gaming Bill 2025” and are of the firm opinion that the proposed Bill is unconstitutional, given the provisions of the Section 4 (7) of the Constitution of the Federal Republic of Nigeria, 1999 (as altered) and in light of the recent judgement of the Supreme Court of Nigeria in Suit No; SC/1/2008, LAGOS STATE & 21 ORS. VS. (1). ATTORNEY GENERAL OF THE FEDERATION, (2). THE NATIONAL ASSEMBLY & 14 ORS which clearly established the fact that the National Assembly lacks both Constitutional Competence and Legal authority to make any law on Lottery or game of chance for the corresponding Federating State Units in Nigeria.
“It is important to note that this bill is fundamentally ultra vires as it aims to repeal a law that has already been nullified by the Supreme Court in Suit No; SC/1/2008, LAGOS STATE; 21 ORS. VS. (1). ATTORNEY GENERAL OF THE FEDERATION, (2). THE NATIONAL ASSEMBLY & 14 ORS in a unanimous judgment of a full panel of Seven (7) Justices of the Supreme Court. This renders the proposed legislation profoundly defective from the beginning.”
He added: “It is imperative to state here for the records that the National Assembly was the 2nd party to the Supreme Court judgement and the decision is mandatorily and expressly binding on the House of Representatives with a compulsory obligation to ensure that they abide by it, strictly obey the judgement, not ignore, contravene and/or disregard the well-considered judgement of the full panel of Seven (7) Justices of the Supreme Court.
“Any other move therefore, towards attempting to enact another Federal Legislation on any form of gaming, in all its ramifications, would be in total violation of the Supreme Court judgement and openly undermines the principles guarding the rule of law. Furthermore, the Supreme Court clearly and unmistakably defined and held that Lottery, Casino, Sport-betting, and the likes are games of chance, notwithstanding whether it is played through online, remotely or otherwise in retail channels and shops. It is still residual which is obviously within the exclusive prerogative of the State Governments. The National Assembly, through the House of Representatives, attempting now to legislate on the already nullified law, is akin to bringing back the same law through the back door.
Dr. Ubani, who also is a “Tax Consultant” to several States, advised the NASS to stop all processes leading to passing the Bill and discontinue any further consideration of it.
He stated that NASS should be guided by the provisions of the Constitution with regards to the powers vested in the States’ House of Assembly to legislate on such Laws not included in either the “Exclusive Legislative List”, or “Concurrent Legislative List” of the Constitution, which clearly includes lottery and gaming matters in all its forms and varieties.
He urged NASS to acknowledge and appreciate the provisions of the Constitution with regards to “Division of Taxing Powers”, and the constitutional powers vested in State Governments to regulate all gaming operations within the territory of their respective States in all its forms and types.
He advised the upper and lower legislatures to abide by, and fully comply with the Judgment of the Supreme Court of Nigeria delivered on Friday November 22, 2024, which nullified, in its entirety, the National Lottery Act, 2005. Anything to the contrary, is reintroducing the same nullified Act, through the back door.
Ubani said: “We are confident that the leadership of the current National Assembly is very much aware of their statutory obligation to uphold the provisions of the Constitution of the Federal Republic of Nigeria, 1999, (as altered), having sworn to it, to so defend, and promote the Rule of Law in Nigeria.
“We therefore, urge and implore the National Assembly, through the House of Representatives, NOT to go ahead with the passing into law; the “Central Gaming Bill, 2025”, as doing so would be in total contravention of the 1999 Constitution and would be void and of no effect whatsoever.
“Do not reintroduce the nullified National Lottery Act, through the back door, by change of nomenclature please.”