Former Vice President Atiku Abubakar has described as a “grave constitutional issue” the Senate’s confirmation that the gazetted version of the Tinubu Tax Act does not reflect the bill duly passed by the National Assembly.
In a statement issued on Sunday, the former Vice President, who served from 1999 to 2007, said any law published in a form different from what was approved by both chambers of the National Assembly is invalid and amounts to a nullity in law.
Atiku cited Section 58 of the 1999 Constitution, which clearly outlines the legislative process as passage by the Senate and the House of Representatives, followed by presidential assent and subsequent gazetting. He stressed that gazetting is merely an administrative act of publication and cannot create, amend or legitimise a law that was not properly passed.
According to him, any post-passage insertion, deletion or modification of a bill without legislative approval constitutes forgery rather than a clerical error. He added that no administrative action by the Senate President, Godswill Akpabio, or the Speaker of the House of Representatives, Tajudeen Abbas, can cure such a defect or justify re-gazetting without fresh legislative passage and presidential assent.
The former Vice President warned that attempts to fast-track a re-gazetting process while delaying legislative investigation undermine parliamentary oversight and set a dangerous constitutional precedent. He maintained that illegality cannot be corrected through procedural haste.
Atiku emphasised that the only lawful remedy is a fresh consideration of the bill, identical re-passage by both chambers of the National Assembly, renewed presidential assent and proper gazetting.
He clarified that his position does not amount to opposition to tax reform, but rather a defence of constitutional order and the integrity of Nigeria’s legislative process, cautioning against normalising constitutional breaches through procedural shortcuts.
