LEGAL PRINCIPLE: CONSTITUTIONAL LAW — Interpretation of Statutes — Deemed Extension of Boundaries for Revenue Computation Only Not Cession of Territory
PRINCIPLE STATEMENT
The extension deemed given to the seaward boundary of littoral states is specifically for computing revenue accruing to the Federation Account and nothing else. The extension is not real since it is to be "deemed" nor for any other purpose than calculating revenue.
RATIO DECIDENDI (SOURCE)
Per Uwais, CJN, in A.G., Adamawa State & Ors v. A.G., Federation & Ors (2005) NLC-1442004(SC) at pp. 35–36; Paras A–B.
"A careful reading of section 1 subsection (1) of the Act shows that the extension deemed to have been given to the seaward boundary of the littoral states is specifically for the 'purposes of computing the revenue accruing to the Federation Account from the' littoral states and nothing else. The boundary is to be 'deemed' to be 'the two hundred metre water depth isobath contiguous' to the littoral States. It is clear, therefore, that the extension given to the littoral States' seaward boundary is neither real since it is to be 'deemed' nor is it for any other purpose than for calculating the revenue which accrues to the littoral States from the Federation Account."
EXPLANATION / SCOPE
A deemed boundary extension for revenue computation does not amount to actual cession of territory. The extension serves a limited, specific fiscal purpose only. The principle applies to constitutional and statutory interpretation. The rule prevents using deemed extensions to claim territorial rights or sovereignty. “Deemed” indicates a legal fiction confined to its stated purpose. Such extensions cannot be used for any other legislative or administrative purpose.
