Attorney General of Abia State and Others v Attorney General of the Federation and Others (SC 99/2005, SC 121/2005, SC 216/2005 CONSOLIDATED) [2006] NGSC 4 (6 July 2006)
Attorney General of Abia State and Others v Attorney General of the Federation and Others (SC 99/2005, SC 121/2005, SC 216/2005 CONSOLIDATED) [2006] NGSC 4 (6 July 2006)
ATTORNEY-GENERAL OF ABIA STATE and 2 OTHERS (PLAINTIFFS) v. ATTORNEY-GENERAL OF THE FEDERATION and 33 OTHERS (DEFENDANTS)
(2006) 2 All N.L.R. 24
Division: Supreme Court Of Nigeria
Date of Judgment: 7 July 2006
Case Number: SC 99/2005 SC 121/2005 SC 216/2005 CONSOLIDATED
Before: Idris Legbo Kutigi? Umaru Atu Kalgo? Niki Tobi? Dahiru Musdapher? Ignatius Chukwudi Pats Acholonu? George Adesola Oguntade? Walter Samuel Nkanu Onnoghen, JJSC
Tobi, JSC (Delivered The Leading Judgment):- This is yet another open quarrel between the States and the Federal Government. This Court is by now thoroughly familiar and used to such quarrels. They come before it fairly regularly in the last few years or so. The open quarrel dovetails into a subtle one between the concepts of federalism and unitarism in constitutional law and politics. Paradoxically, the two concepts do not have the slightest inkling or knowledge of the open quarrel they are roped in subtly, as they remain quiet, in reference and text books. The open quarrel seems to wake them up to their apparent consternation. They seem to be used as conduit pipes in the carriage of the case of each party to a successful end. I will deal with the two concepts in this judgment, albeit briefly.
The cynosure or fulcrum of the quarrel is in respect of some sections of the Constitution of the Federal Republic of Nigeria, 1999 and some sections of the Monitoring of Revenue Allocation to Local Governments Act, 2005. It looks an apparently short Act of ten sections, but has caused so much anxiety, furore and turbulence. It has caused so much ill-feeling and rancour too, particularly in the States. That has caused this large litigation involving the Federal Government and all the States.
The Attorney-General of Abia State, the first plaintiff, ignited the candle raised the fire. He set the ball rolling as he initiated the first action. He was followed by his colleague of Delta State, the Attorney-General of Delta, State, the second plaintiff. The Attorney-General of Lagos State took the third position, not in an examination setting though. He filed the action last and so he took the rear as the third plaintiff. As the reliefs sought by the plaintiffs are basically similar, this Court consolidated the three suits on 20 October 2005. This was on the application of the second and third plaintiffs.
Although the suits were consolidated, I should set out the reliefs of each plaintiff. The first plaintiff claims as follows:-
"(a) A declaration that no laws made by the National Assembly can validly direct the plaintiff or any other State Government to include a Commissioner of the Revenue Mobilisation Allocation and Fiscal Commission as a member of the State Joint Local Government Allocation Committee envisaged by section 162 of the Constitution.
(b) A declaration that no law made by the National Assembly can validly direct the plaintiff's Joint Local Government Allocation Committee to render monthly returns to the Federation Account Allocation Committee or at all.
(c) A declaration that save and except for laws of the Federation with respect to:-
(i) The prescription of such terms and in what manner any amount standing to the credit of the Federation shall be distributed among the Federal and State Governments and the Local Government Councils?
(ii) The prescription of such terms and in what manner the amount standing to the credit of Local Government Councils in the Federation Account shall also be allocated to the States for the benefit of their Local Government Councils?
(iii) The establishment of the Federal Capital Territory Joint Area Council Allocation Committee and the Federal Capital Territory Joint Area Council Committee:-
'it is the House of Assembly of a State not the National Assembly which may make a law prescribing the terms and manner in which the amount standing to the credit of the Local Government Councils in a State shall be distributed.'
(d) A declaration that the provisions contained in sections 1, 3, 6(1), 7 and 9 of the Monitoring of Revenue Allocation to Local Governments Act, 2005 are, from the date of commencement of the Act, inconsistent with the provisions of the Constitution of the Federal Republic of Nigeria, 1999 and are accordingly null and void and inoperative."
The second plaintiff claims as follows:-
"1. A declaration that sections 1, 2, 3 and 7 of the Monitoring of Revenue Allocation to Local Governments Act, 2005 as they relate to the plaintiff are unconstitutional and void being inconsistent with sections 4, 5, 7 and 162(5), (6) and (8) of the Constitution of the Federal Republic of Nigeria, 1999.
2. An order of perpetual injunction restraining the Government of the Federation, its functionaries, agencies whomsoever, including the Revenue Mobilisation, Allocation and Fiscal Commission or any of its commissioners, the Accountant-General of the Federation or his representative from enforcing or purporting to enforce by sanctions in any way or manner whatsoever directly or indirectly the provisions or any of the provisions of the Monitoring of Revenue Allocation to Local Governments Act, 2005 against the Government of Delta State, its functionaries, public officers, servants and agencies whomsoever."
The third plaintiff claims as follows:-
"1. A declaration that the provisions of sections 1, 2, 3, 6(1), 7 and 9 of the Monitoring of Revenue Allocation to Local Governments Act, 2005 are inconsistent with the provisions of sections 4, 7 and 162(5), (6) and (8) of the Constitution of the Federal Republic of Nigeria, 1999 and therefore unconstitutional, null and void.
2. A declaration that the provisions of sections 1, 2 and 3 of the Monitoring of Revenue Allocation to Local Governments Act, 2005 by imposing a duty and obligation on the State Government violate the principles of Federalism enshrined in the Constitution of Nigeria, 1999 and relevant case law and are therefore unconstitutional, unlawful, null and void.
3. A declaration that by virtue of the provisions of sections 4, 7, and 162(6) and (8) of the Constitution of the Federal Republic of Nigeria 1999 the House of Assembly of Lagos State is the body competent to make laws for the establishment, composition and functions of the State Joint Local Government Account Committee for Lagos State.
4. A declaration that having regard to the provisions of sections 7 and 128 of the Constitution of Nigeria, the defendant cannot by The Monitoring of Revenue Allocation to Local Governments Act, 2005, or any other Act of the National Assembly exercise oversight functions over Local Government administration in any State of the Federation.
5. An order of perpetual injunction restraining the Federal Government of Nigeria represented by the first defendant by itself, agents and servants or howsoever from implementing or giving any effect whatsoever to the said Monitoring of Revenue Allocation to Local Governments Act, 2005.
6. An order of perpetual injunction restraining the Federal Government of Nigeria represented by the first defendant by itself, agents and servants or howsoever from acting in any manner in contravention of the provisions of sections 4, 7, 128 and 162 of the Constitution of the Federal Republic of Nigeria 1999."
While the first plaintiff seeks four reliefs, the second plaintiff seeks two reliefs. The third plaintiff seeks six reliefs. There is yet another aspect of the reliefs. While the first plaintiff's reliefs seek to nullify sections 1, 3, 6(1), 7 and 9 of the Monitoring of Revenue Allocation to Local Governments Act, 2005, the second plaintiff's reliefs seek to nullify sections 1, 2, 3, and 7 of the Act. The third plaintiff's reliefs seek to nullify sections 1, 2, 3, 6(1), 7 and 9 of the Act.
The Monitoring of Revenue Allocation to Local Governments Act, 2005, which is the bone of contention in this matter, was passed by the National Assembly and assented to by the President on 12 April 2005. As indicated above, the Act contains ten sections. Section 1 provides for the establishment and membership of the Joint Local Government Account Allocation Committee for each State. Section 2 provides for the functions of the Committee. Section 3 provides for rendering of monthly returns by the Committee to the Federation Account Allocation Committee. Section 4 provides for Joint Area Councils Account Allocation Committee for the Federal Capital Territory and section 5 provides for the functions of that Committee. Section 6 provides for limitation of power of borrowing by State Governments. Section 7 prohibits State or the Federal Capital Territory to alter, deduct or re-allocate funds standing to the credit of the State Joint Local Government Account or the Federal Capital Territory Joint Area Councils Account. Section 7(3) contains penalty for contravention or breach of the provisions of section 7(1). Section 8 enjoins the Accountant-General to report to each House of the National Assembly on a quarterly basis the payments made to each State under the Act and stating whether or not the payments were correctly made under the Act. Section 9 enjoins the Auditor-General of the Federation to report to the National Assembly at the end of each financial year how the monies allocated to each State for the benefit of the Local Government Councils within the State and the Area Councils in the Federal Capital Territory were spent. Section 10 is the citation clause. The above in brief is the run down of the Act.
All the plaintiffs filed their briefs. So too the first defendant and most of the defendants. The first plaintiff formulated one issue for determination:-
"Whether the first defendant has the legislative competence to enact the Monitoring of Revenue Allocation to Local Governments Act, 2005 and whether the said Act is not wholly or partially inconsistent with extant provisions of the Constitution of the Federal Republic of Nigeria, 1999."
The second plaintiff formulated the following issues for determination:-
"1. Whether the provisions of sections 1(1) and 7(1) of the Monitoring Of Revenue Allocation To Local Governments Act, 2005 are inconsistent with section 162(6) and (8) of the Constitution of the Federal Republic of Nigeria, 1999 in so far as the Act seeks to regulate the manner the amount allocated to the State for the benefit of the local governments in the plaintiff State is to be distributed in the light of the decision of the Supreme Court in Attorney-General, Ogun State v Attorney-General, Federation (2002) 18 NWLR 232.
2. Whether sections 1(2), 2 and 3 of the Monitoring Of Revenue Allocation to Local Governments Act, 2005 in so far as they seek to subject the plaintiff State to the authority of the National Assembly do not offend the spirit and letter of the Constitution of the Federal Republic of Nigeria, 1999.
3. Whether section 7 of the Monitoring of Revenue Allocation to Local Governments Act, 2005 which creates a federal offence and seeks to subject State functionaries to sanctions by the National Assembly in respect of domestic matters of a State over which the plaintiff State's House of Assembly has prescriptive powers under section 162(8) of the Constitution of the Federal Republic of Nigeria, 1999 is not ultra vires and unconstitutional."
The third plaintiff formulated the following issues for determination:-
"3.1 Whether the provisions of sections 1, 2, 3, 6(1), 7, and 9 of the Monitoring of Revenue Allocation to Local Governments Act, 2005 are not inconsistent with the provisions of sections 4, 7, and 162(5), (6) and (8) of the Constitution of the Federal Republic of Nigeria, 1999 and therefore unconstitutional, null and void.
3.2 Whether or not sections 1, 2, and 3 of the Monitoring of Revenue Allocation to Local Governments Act, 2005, by imposing a duty and obligation on the State Government in matters within its legislative competence are not in violation of the principles of Federalism enshrined in the Constitution of the Federal Republic of Nigeria, 1999 and relevant case law on the issue.
3.3 Whether by virtue of the provisions of sections 4, 7 and 162(6) and (8) of the Constitution of the Federal Republic of Nigeria, 1999, the House of Assembly of Lagos State is not the body competent to make laws for the establishment and composition and functions of the State Joint Local Government Account Committee for Lagos State.
3.4 Whether having regard to the provisions of sections 7 and 128 of the Constitution of the Federal Republic of Nigeria, the defendant can by the Monitoring of Revenue Allocation to Local Governments Act, 2005, or any other Act of the National Assembly exercise oversight functions over Local Government Administration in any State of the Federation."
The first defendant, the Attorney-General of the Federation formulated the following issues for determination:-
"1. Whether the first defendant (representing the National Assembly in this case) has the legislative competence to enact the Monitoring of Revenue Allocation to Local Governments Act, 2005.
2. Whether the said Act is not wholly or partially inconsistent with extant provisions of the Constitution of the Federal Republic of Nigeria, 1999."
Learned Counsel for the first plaintiff, Chief Solo U Akuma, submitted that the first defendant has not the legislative competence to enact some sections of the Monitoring of Revenue Allocation to Local Governments Act, 2005. He referred to sections 4, 7, and 162 of the Constitution and the following cases:- Attorney-General of Abia State v Attorney-General of the Federation (2002) 6 NWLR (Part 763) 264? Attorney-General of the Federation v Attorney-General of Abia State (No. 2) (2002) 6 NWLR (Part 764) 542? Attorney-General of Ogun State v Attorney-General of the Federation (2002) 18 NWLR (Part 798) 232. Referring to sections 1, 2, 3 and 7 of the Monitoring of Revenue Allocation to Local Governments Act, 2005, learned Counsel submitted that the provisions are unconstitutional and void, being inconsistent with sections 4, 5, 7, 162(5), (6) and (8) of the Constitution. Counsel urged the court to apply the blue pencil rule to the Act enabling the severance of sections 4 and 5 of the Act and the nullification of sections 1, 2, 3 and 7 thereof.
Learned Counsel pointed out that the first plaintiff has no complaint against the Act in so far as it seeks in sections 4 and 5 to make provisions relating to the Federal Capital Territory only. He urged the court to grant the reliefs as in paragraph 10 of the Statement of Claim.
Learned Counsel for the second plaintiff, Professor Fidelis Oditah, QC, SAN, submitted on issue No. 1 that the provisions of sections 1, 2, 3 and 7 of the Monitoring of Revenue Allocation to Local Governments Act, 2005, are inconsistent with sections 4, 5, 7 and 162 of the Constitution in so far as the Act seeks to create offence and regulate the manner the amount allocated to the State for the benefit of the Local Governments in the second plaintiff's State is to be distributed. He took each of the sections of the Act and the Constitution in some detail. He referred to Attorney-General Ogun State v Attorney-General of the Federation (2002) 18 NWLR (Part 798) 232? Attorney-General of Lagos State v Attorney-General of the Federation (2003) 12 NWLR (Part 833) 1? Attorney-General of Ogun State v Attorney-General of the Federation (1982) SC 1? Attorney-General of Abia State v Attorney-General of the Federation (2002) 2 NWLR (Part 763) 264? Attorney-General of Ondo State v Attorney-General of the Federation (2002) 9 NWLR (Part 772) 222 and MacFoy v UAC (1961) WLR 3. Relying on Cambridge International Dictionary of English, learned Senior Advocate brought out the difference between the words, "allocate" and "distribute" as they relate to section 162(5) and 162(8) of the Constitution, respectively.
Learned Senior Advocate submitted on Issue No. 2 that where a court grants a declaration, it will also grant an order of injunction to preserve the declaration. He referred to Attorney-General of the Federation v Attorney-General of Abia State (No. 2) (2002) 6 NWLR (Part 764) 542. He urged the court to grant the reliefs sought by the second plaintiff against the first defendant.
Learned Counsel for the third plaintiff, Mr A Ipaye, submitted that sections 1, 2, 3, 6(1), 7 and 9 of the Monitoring of Revenue Allocation to Local Governments Act, 2005 are inconsistent with the provisions of sections 4, 7, 162(5), (6) and (8) of the Constitution of the Federal Republic of Nigeria, 1999 and therefore, unconstitutional, null and void. He also submitted that it is unconstitutional for an Act of the National Assembly to impose a duty or obligation on a State Government in matters within the legislative competence of the State Legislature. He also took each of the sections of the Act and the Constitution in some detail. He referred to Attorney-General of Ogun State v Attorney-General of the Federation (2003) 12 SC 1? Attorney-General of Lagos State v Attorney-General of the Federation (2003) 6 SC (Part 1) 61? Bailey v Drexel Furniture Co 259 US (1921) at pages 449-453 and 450? Attorney-General of Ogun State v Attorney-General of the Federation (1982) 13 NSCC 1.
Learned Counsel for the first defendant, Mr Duro Adeyele, submitted on issue No. 1 that the combined effect of sections 7(6)(a) and 162(5) of the Constitution is that the National Assembly has the constitutional power to allocate public revenue to Local Governments in the Federation and the consequential constitutional power to prescribe the tenure and manner upon which such allocations may be made. To learned Counsel, the only way the National Assembly may make such prescription is to enact an Act like has been done instanta, vide the Monitoring of Revenue to Local Governments Act, 2005. He referred to Attorney-General of Bendel State v Attorney-General of the Federation (1983) NSCC 181 at 192. He submitted that the decision of this Court in Attorney-General of Abia State v Attorney-General of the Federation (2002) 6 NWLR (Part 763) 264, buttressed the position he has taken. He referred specifically to the statement of Ogundare, JSC that "there is also power given to the National Assembly pursuant to section 7(6)(a) to make provisions for statutory allocation of public revenue to Local Government Councils in the Federation.
Counsel submitted on Issue No. 2 that the Monitoring of Revenue Allocation to Local Governments Act, 2005 is not inconsistent with extant provisions of the Constitution, as the Act was validly enacted. Relying on the case of Attorney-General of Ondo State v Attorney-General of the Federation (2002) FWLR (Part 111) 1972 at page 2146, learned Counsel pointed out that the Federal Government seeks to check the twin vices of corruption and abuse of power by the enactment of the Act.
Taking the case of Attorney-General of the Federation v Attorney-General of Abia State (No. 2) (2002) 6 NWLR (Part 764) 542, learned Counsel contended that this Court decided the case in the way it did because the National Assembly had not enacted any law relating to revenue allocation as it is empowered to do by section 162(2) of the Constitution. He distinguished the case of Attorney-General of Ogun State v Attorney-General of the Federation (2002) 18 NWLR (Part 798) 232 from this case. He relied on section 162(5) of the Constitution. He urged the court to dismiss the claims of the plaintiffs in their entirety.
All the defendants who filed briefs have urged this Court to grant the reliefs sought by the plaintiffs. A few of them have asked for other reliefs not contained in the actions of the plaintiffs. I do not intend to take the length and breadth of their briefs but I should give a summary of their submissions. As parties, they are entitled to be heard and they must be heard.
The second defendant, the Attorney-General of Adamawa State, submitted that the exercise of jurisdiction over any amount standing to the credit of Local Government Councils in the State is the absolute prerogative of Adamawa State Government, as prescribed by the Adamawa State Joint Local Government Account (Distribution and Fiscal Committee) Law, 2001.
The third defendant, the Attorney-General of Akwa Ibom State, examined the provisions of the Act in question and submitted that they offend the spirit and letter of principles of federalism which enable each level of Government to be supreme within its sphere of authority.
The fourth defendant, the Attorney-General of Anambra State, submitted that there is no provision in the 1999 Constitution that vests in the National Assembly with power to legislate for the establishment of the State Joint Local Government Account Allocation Committee.
The sixth defendant, the Attorney-General of Bayelsa State, submitted that it was abundantly clear that sections 1, 2 and 3 of the 2005 Act are inconsistent with sections 4, 5, 7, and 162(6) of the Constitution as they affect the spirit and letter of the principles of federalism. He also submitted that the Act has grossly eroded the autonomy of the State House of Assembly to make laws in respect of Local Government finances.
The ninth defendant, the Attorney-General of Cross Rivers State, submitted that there is no provision in section 162 of the Constitution that enables the National Assembly to make laws to control and monitor the revenue accruing to the Local Governments of the various States in the Federation from the Federation Account.
The tenth defendant, the Attorney-General of Ebonyi State, submitted that the Federal Government cannot in any way exercise supervisory authority over a State Government and that the Constitution of the Federal Republic of Nigeria, 1999 guarantees that as a Federation of States, all the States in the Federation are to an extent autonomous as it concerns the internal governance and smooth running of its affairs.
The eleventh defendant, the Attorney-General of Edo State, submitted that sections 1, 2, 3, 6(1), 7 and 9 of the Monitoring of Revenue Allocation to Local Governments Act, 2005 are inconsistent with the substantive provisions of sections 7 and 162(5), (6) and (8) of the 1999 Constitution and are therefore, inoperative, null and void to the extent of their inconsistencies. He also submitted that the purport of the Monitoring of Revenue Allocation to Local Governments Act, 2005 offends the spirit of federalism as entrenched in our Constitution.
The twelfth defendant, the Attorney-General of Ekiti State, submitted that sections 1, 2, 3, 6(1), 7 and 9 of the 2005 Act which seek to impose duty and obligations on the State Government in the distribution of allocation to the Local Governments constitute an inconsistency with the provisions of the 1999 Constitution and to the extent of that inconsistency, is null and void.
The fifteenth defendant, the Attorney-General of Imo State, submitted that Local Government is not an item in the Exclusive Legislative List or the Concurrent Legislative List. It should ordinarily be regarded as an item in the residual list.
The twenty-second defendant, the Attorney-General of Kwara State, asserted that it is only the State House of Assembly that has the necessary legislative competence on Local Government finances except as otherwise permitted by the Constitution.
The twenty-third defendant, the Attorney-General of Nasarawa State, urged the court to declare that the 2005 Act in its entirety is unconstitutional, invalid, null and void, as under the 1999 Constitution, the National Assembly has no legal or constitutional power to legislate upon matters in respect of Local Government Councils.
The twenty-fourth defendant, the Attorney-General of Niger State, submitted that any exercise of legislative power by the National Assembly to legislate and vest competence in a Committee regarding the distribution of fund to Local Government is a usurpation of the powers of the State House of Assembly.
The twenty-fifth defendant, the Attorney-General of Ogun State, submitted that the 2005 Act is a trespass on the legislative powers of the States, and described the Act as a coloured legislation.
The twenty-sixth defendant, the Attorney-General of Ondo State, submitted that Local Government as an item belongs to the residual list which only the State can legislate upon.
The twenty-seventh defendant, the Attorney-General of Osun State, who dealt at some length with the blue pencil rule, submitted in addition that sections 4, 5, 6(2), 8 and 10 of the Act should also be declared a nullity.
The twenty-eighth defendant, the Attorney-General of Oyo State, submitted that the powers given to the National Assembly, vide section 162 of the Constitution are limited.
The thirtieth defendant, the Attorney-General of Rivers State, submitted that having taken the position that sections 1, 2, 3, 6, 7, and 9 of the 2005 Act are inconsistent with the constitutional provisions, the court on the authority of sections 1(3) and 315 of the Constitution should declare the entire Act null and void.
The thirty-first defendant, the Attorney-General of Sokoto State, submitted that the 2005 Act is an undisguised encroachment on the constitutional powers and functions of the States with regard to the allocation of revenue to Local Government Councils in the States.
The thirty-third defendant, the Attorney-General of Yobe State, submitted that the law passed by the National Assembly ("the 2005 Act") completely negates the provision of section 162(8) of the Constitution of the Federal Republic of Nigeria and therefore, invalid.
Finally, the 34th defendant, the Attorney-General of Zamfara State submitted that the National Assembly cannot make a law imposing obligation on States to create or compel the inclusion of Federal functionaries in the State bodies.
Learned counsel for the third plaintiff, in his reply brief, submitted that section 4(5) of the Constitution does not apply where the subject matter of law in contention has been expressly reserved to the State Assembly either by specific provision of the Constitution or by virtue of it being a residual matter. He contended that the matter is a residual one. To learned counsel, sections 7(6)(a) and 162(5) of the Constitution can only justify allocation and must be interpreted in the light of other provisions of the Constitution and indeed the accepted principles of federalism.
Reacting to the case of Attorney-General of Bendel State v Attorney-General of the Federation (supra) particularly the decision of Uwais, JSC (as be then was) cited by learned counsel for the first defendant, counsel submitted that the decision does not lake cognisance of the fact that under the 1999 Constitution, the obligation to maintain a State Joint Local Government Account is placed squarely in the Government of the State by section 162(7) of the 1999 Constitution. He argued that in the context of the constitutional provision, it would be wrong to contend that the Committee to maintain and manage the account in the State must be established by Federal law. In a Federal system, and in the absence of an express provision enabling it in that regard, the Federal Legislature undoubtedly has the power to make provisions for the allocation of revenue to all component units but it lacks the power to establish a management committee for a State or its Local Government Councils, Counsel argued.
While conceding that the allocation to States and Local Government Councils of funds is done directly by the Federal Government on a monthly basis even before the release of funds. he argued that once the allocation is so done and funds released, the Federal Government become functus officio, otherwise the National Assembly would be in a position to specify budgetary items, contracting regulations, disbursement methods, accounting processes, etc for States and Local Government Councils which would more or less amount to take over of the administration of those tiers of government.
Taking the case of Attorney-General of Ondo State v Attorney-General of the Federation (supra) cited by Counsel for the first defendant, learned Counsel submitted that the case cannot apply to the facts of this case. He argued that in the face of express and unambiguous constitutional provisions, there can be no room for implied legislative powers. He called in aid section 7(1) of the Constitution. He contended that although the National Assembly could establish the ICPC to fight corruption nationwide the same excuse must not be allowed for the Federal Government take over of the supervision of Local Government. Councils and other constitutional functions of States.
On the argument of Counsel for the first defendant in respect of a first charge, learned Counsel relied on the case of Attorney-General of Lagos State v Attorney-General of the Federation. On the issue of estoppel raised by Counsel for the first defendant, learned Counsel submitted that the defence is not available to the first defendant as unconstitutional legislation cannot be legitimised by collusion of legislators.
I indicated in the opening paragraph of this judgment that apart from the open quarrel between the Federal and State Governments, there is also a subtle quarrel between the concepts of federalism and unitarism. I will deal briefly with these concepts as a necessary adjunct to the examination of the provisions of the Constitution and the Monitoring or Revenue Allocation to Local Governments Act, 2005.
Federalism, as a legal and political con