Attorney General of Rivers State v Attorney General of Akwa Ibom State and Another. Credence Given to Political Solution Method Agreement in Boundary Demarcation for Oil Revenue Allocation

摘要

Revenue allocation has always been a highly contentious issue in the federation of Nigeria.1 This has been aggravated by the over reliance of the Nigerian economy on oil and the centralised framework for revenue sharing under the Nigerian constitution.2 The Constitution of the Federal Republic of Nigeria, 1999, set the method for determination of revenue sharing between the federal and the state government. It provides:"The President, upon the receipt of advice from the Revenue Mobilization Allocation and Fiscal Commission, shall table before the National Assembly proposals for revenue allocation from the Federation Account, and in determining the formula, the National Assembly shall take into account, the allocation principles especially those of population, equality of States, internal revenue generation, land mass, terrain as well as population density: Provided that the principle of derivation shall be constantly reflected in any approved formula as being not less than 13 per cent of the revenue accruing to the Federation Account directly from any natural resources."3