The recent instruction from the National Assembly of Nigeria to re-gazette assented tax reforms due to “unapproved alterations” should raise concern among all Nigerians who value constitutional democracy and the rule of law. Let’s be transparent and truthful: this isn’t merely a clerical mistake.
This isn’t a typographical error. This isn’t a trivial administrative oversight. What Nigeria has experienced is the modification of a legislative instrument after its passage by Parliament and its assent by Tinubu. In straightforward legal terms, that action is unequivocally categorized as forgery. In our constitutional framework, the law-making process is inviolable. A Bill that has been approved by the National Assembly must precisely match in both substance and form to what is submitted for presidential assent and subsequent gazetting. Any alteration post-passage is unlawful.
Any modification post-assent is an offense. Any attempt to “fix” it quietly through re-gazetting is a disrespect to constitutional governance. By mandating a re-gazette, the authorities have unintentionally acknowledged a serious truth: the Nigerian populace has been subjected to legislation that was never ratified by their elected officials. This alone should have prompted immediate inquiries, suspensions, and prosecutions. Instead, we are urged to “move on.” But move on to what? To a nation where laws can be modified in secrecy and merely re-published upon discovery? To a republic where forgery is free from consequences because it occurs within the government? Presidential assent does not legitimize unlawful actions.
News: Delta Governor Attributes Influx of Businesses into the State to Conducive Environment
Assent cannot rectify a document that Parliament has not ratified. A gazette itself is not a law; it merely serves as proof of law. When the gazette is false, the law disintegrates. Even more troubling is the perilous precedent this establishes. If tax regulations can be modified without repercussions today, tomorrow it could extend to electoral laws, criminal codes, or legislation impacting property and individual rights. When such changes occur, citizens are no longer ruled by legislation created through their representatives but by text generated out of executive convenience.
The lack of accountability is the genuine scandal. Who modified the document? When was it modified? Under whose authorization? Why has there been no announcement of an investigation? In a constitutional democracy, forgery is punishable, not discreetly rectified. Re-gazetting without accountability does not reinstate legality; it legitimizes illegality. It conveys to public officials that the worst repercussion for constitutional fraud is a silent administrative fix. This is how the rule of law deteriorates—not with a bang, but through bureaucratic apathy. Nigeria merits more.
The Constitution demands more. And citizens must demand that no law, no matter how well-intentioned, can endure if it originates from forgery. Without consequences, there is no deterrence. Without deterrence, there is no rule of law. And without the rule of law, there is no republic. Chief Malcolm Emokiniovo Omirhobo is a legal practitioner and advocate for public interest.
