Ever been in a room and noticed that one person who, without uttering a word, commands the respect of everyone around them?

Chances are, you’ve just spotted someone who exhibits certain behaviors that naturally earn them admiration.

These behaviors may seem subtle or even insignificant to some, but they can have a powerful impact on how others perceive them.

Let’s delve into these little nuances and highlight 10 such behaviors that can significantly boost your respect quotient in social settings.

These are simple yet effective habits that anyone can incorporate into their daily interactions.

1. Listening Actively

Ever noticed how some people just have this knack for making you feel heard? That’s because they’re practicing active listening, one of the most respected behaviors in any social setting.

Active listeners don’t just hear; they focus on understanding what the other person is saying. They make eye contact, nod in acknowledgment, and respond appropriately. This shows that they value the speaker’s thoughts and opinions.

Active listening is a skill that doesn’t come naturally to everyone. But with practice, anyone can learn to be an attentive listener.

Not only does active listening help you understand others better, it also gives them the respect and attention they deserve. And that’s a surefire way to earn their respect in return.

When you’re in a conversation, try to really listen – not just to respond, but to understand. You may be surprised at how much people appreciate this simple behavior.

2. Being Honest

Let me share a personal anecdote to underscore the importance of this behavior. A few years back, I was working on a project with a tight deadline. Despite my best efforts, I realized I would not be able to deliver on time.

I had two options: I could either fake progress and hope for the best, or be upfront about the situation and risk disappointing my team.

I chose honesty. I explained the situation, shared my reasons and asked for a deadline extension. To my surprise, not only did my team appreciate my transparency, but they also chipped in to help where they could.

This incident reinforced to me that honesty truly is the best policy. It builds trust, shows integrity, and earns respect.

People respect those who have the courage to speak the truth, even when it’s uncomfortable. So, don’t shy away from honesty – it’s a behavior that commands respect.

3. Showing Empathy

In a world where everyone is busy with their own lives, showing empathy can make a big difference.

Empathy is the ability to understand and share the feelings of others. It’s about putting yourself in someone else’s shoes and viewing the world from their perspective.

When you show empathy, you’re telling others that their feelings matter. You’re showing that you care. And this is a behavior that people deeply respect.

It could be as simple as comforting a friend going through a tough time, or as significant as standing up for someone when they’re being treated unfairly. Each act of empathy strengthens your relationships and earns you respect.

When someone shares their feelings or experiences with you, try to truly understand their perspective. Your empathy might just make their day a bit better, while also earning you their respect.

4. Being Consistent

Consistency is one of the key elements of earning respect. It’s about saying what you mean and meaning what you say. And it’s not just about your words, but also your actions.

You see, humans are creatures of habit. We find comfort in predictability. A research study from Duke University found that habits, those unthinking, automatic behaviors, account for about 40 percent of our daily activities.

That’s why when someone is consistent in their behavior, they become reliable and trustworthy in the eyes of others. Whether it’s consistently meeting deadlines at work, or consistently being there for a friend in need, it’s this reliability that earns respect.

Strive to be consistent in your words and actions. It might require discipline and integrity, but the respect you’ll earn will be worth it.

5. Expressing Gratitude

In the hustle and bustle of life, it’s easy to forget the importance of expressing gratitude. But a simple “thank you” can go a long way in earning respect.

Gratitude is more than just good manners. It’s an expression of appreciation, a recognition of the goodness in our lives. It’s about acknowledging the efforts of others, no matter how big or small.

When you express gratitude, you’re telling others that you don’t take their efforts for granted. This can make them feel valued and appreciated, which in turn earns you their respect.

Don’t hesitate to say “thank you” when someone does something for you. It’s a small gesture that carries a lot of weight. And remember, it’s not just about expressing gratitude for big things, but also for the little things in everyday life.

A heartfelt “thank you” can brighten someone’s day and earn you their respect in return.

6. Valuing Time

Time is one of the most precious resources, and those who respect it are often respected in return.

Being punctual, meeting deadlines, and valuing others’ time are all ways of showing respect for time. These behaviors indicate that you respect not only your own commitments but also the commitments of others.

On the flip side, being perpetually late or frequently rescheduling meetings can come off as disrespectful. It can send a message that you consider your time more important than that of others.

So, make it a point to be on time, honor your commitments, and respect others’ time. This habit will not only help you be more productive but also earn you respect from those around you.

By valuing time, you’re essentially valuing life itself. And that’s a behavior that commands respect.

7. Practicing Humility

In a world that often equates success with arrogance, practicing humility is a refreshing and respected behavior.

Humility is not about downplaying your achievements or being self-deprecating. It’s about recognizing your strengths without boasting and acknowledging your weaknesses without shame.

A humble person understands that no matter how accomplished they are, there’s always something to learn from others. They don’t let their ego get in the way of their growth.

Practicing humility also means giving credit where it’s due. Acknowledging the contributions of others and celebrating their success shows that you value teamwork and are secure in your own abilities.

Strive to be humble. It’s a behavior that not only makes you more approachable but also earns you respect from those around you.

8. Keeping Promises

Keeping promises may seem like a basic expectation, but it’s a behavior that can significantly boost respect for you.

When you make a promise, you’re making a commitment. And when you follow through on that commitment, you’re showing that your words have weight.

People who keep promises are perceived as more trustworthy and reliable. Moreover, this behavior can improve relationships and enhance social bonds.

Whether it’s a promise to help a friend move or a commitment to meet a work deadline, make sure to follow through. Your reliability will earn you respect from those around you.

9. Showing Kindness

There was a time when I was going through a rough phase, feeling low and lost. During that time, a friend of mine, without any prompts, surprised me with a small care package. It was a simple act of kindness, but it meant the world to me.

Kindness has the power to transform lives. It’s not just about grand gestures; even small acts of kindness can have a big impact. It could be as simple as offering your seat to someone on the bus or helping a colleague with their workload.

Showing kindness is a sign of strength, not weakness. It demonstrates that you are considerate, compassionate, and empathetic – qualities that are highly respected.

Be kind whenever possible. And remember, it’s always possible.

10. Being Authentic

Above all else, being authentic is the most respected behavior. Authenticity is about being true to yourself, standing up for your beliefs, and living in alignment with your values.

Authenticity can’t be faked. People can sense when you’re being genuine and when you’re just putting on a facade. And there’s nothing more respectable than someone who is comfortable in their own skin, who doesn’t feel the need to pretend to be someone they’re not.

Let your words reflect your thoughts, and your actions reflect your words. Remember, the respect you earn by being true to yourself is the most valuable respect of all.

HackSpirit

After months of campaigns and preparations by the various stakeholders, voters in Bayelsa, Imo and Kogi states will on Saturday (today) elect their new governors.

In the three states, Independent National Electoral Commission announced that 5,169,692 voters collected their permanent voter cards out of the 5,409,438 registered voters in the three states.

In Bayelsa State, data on INEC’s website indicated that there are 1,056,862 registered voters, out of which 1,017,613 collected their PVCs, while 39,249 PVCs remained uncollected.

In Imo State, there are 2,419,922 registered voters, out of which 2,318,919 collected their PVCs, while 101,003 PVCs have not been collected. And in Kogi State, out of the 1,932,654 registered voters, 1,833,160 collected their PVCs, leaving 99,494 PVCs uncollected.

Meanwhile, in Bayelsa and Imo states, incumbent governors, Douye Diri and Hope Uzodimma, are respectively seeking re-election, while 18 candidates are jostling to succeed incumbent Governor Yahaya Bello in Kogi State.

In Imo State, the governor and candidate of the All Progressives Congress is contesting against 17 other candidates, with Samuel Anyanwu of the Peoples Democratic Party, and Athan Achonu of the Labour Party described as the top contenders.

Other candidates include Uchenna Okere of Accord Party; Jack Ogunewe of Action Alliance; Ifeanyi Awulonu of African Action Congress; Otumbadi Okoroma of African Democratic Congress; Steve Nwoga of Action Democratic Party; Anthony Ejiogu of All Progressives Grand Alliance; Chibuike Edoziem of Allied Peoples Movement; Obieze Achilike of Action Peoples Party; and Isaac Iwuanyanwu of Boot Party.

Others are Ben Ofunzeh of New Nigeria Peoples Party; Cole Okwara of National Rescue Movement; Ishiodu Uchechukwu of People’s Redemption Party; Bright Ekwebelem of Social Democratic Party; Chino Opara of Young Progressives Party; and Andy Chibuike of the Zenith Labour Party.

While Uzodimma had expressed confidence that he would win the election based on his performance in the last four years, Anyanwu, Achonu and other contenders boasted respectively that they would defeat the governor, saying he had performed woefully in his first term and did not deserve to be re-elected.

In Bayelsa State, the governor and PDP candidate in the election is also seeking re-election. He is contesting against 15 other candidates, with Timipre Sylva of the APC described as the top contender in the race. Sylva is a former governor of the state and is the immediate past Minister of State for Petroleum Resources under former President Muhammadu Buhari.

Other candidates include Eradiri Udengmobofa of the Labour Party; Oguara Nengimonyo of ADP; Ogege Mercy of APP; Idikio Jones of Accord Party, Bufumoh Alex of AA; Kalango Davies of ADC; Subiri Joseph of APGA; Osharikeni Saturday of APM; and Ben Magbodo of Boot Party.

Others include Azebi Ayabeke of the NNPP; Micah Akeems of NRM; Ozato Erepadei of PRP; Osuluku Binaleyefa of SDP and Simeon Karrioru of ZLP.

While the governor said his performance in the last four years would earn him re-election, the other candidates boasted they would win the election following what they described as the governor’s poor performance.

In Kogi State, the race is said to be between APC’s Usman Ododo, PDP’s Dino Melaye, SDP’s Muri Ajaka, and ADC’s Leke Abejide.

Other candidates are Adejo Okeme of the Labour Party, Fatima Suleiman of the ZLP, Musa Mubarak of the NNPP, Muhammed Umar of Boot Party, Onaji Frank of the APP, Isah Dauda of APM, Ilonah Kingsley of APGA, Elukpo Julius of ADP and Buraimoh Olayinka of Action Alliance.

In the three states, there have been incidences of violence with persons killed and some others injured. This had led to anxiety in the states, with the police and other security agencies assuring voters of their safety in the election.

Punch

Nigerians will no longer be able to place food orders on the Bolt Food app as Bolt is shutting down its food delivery service in the country from December 7, 2023.

The company announced its decision as a move to streamline its resources and maximise its overall efficiency.

Bolt, which currently offers food delivery services in 16 countries and 33 cities across the world, launched Bolt Food in Nigeria in October 2021 after increased demand for food delivery services during the pandemic. Since its launch in the country, Bolt Food claims it has partnered with over 10,000 restaurants, delivered over one million meals, and onboarded 23,000 agents and 12,000 merchants.

When Bolt Food launched, its significant competitors were Jumia Food and Gokada before new competitors like Glovo, Chowdeck, and Buyfood appeared in the $834.7 million Nigerian food delivery market.

“At this time, we have made the difficult decision to discontinue our food delivery operations in Nigeria due to business reasons,” the firm said in a statement.

Food delivery industry faces several challenges, including managing customer expectations, improper food handling, fluctuating market prices, and logistical challenges, despite many Nigerians fancying eating out daily.

The Guardian

Federal Government says it will start charging owners of completed unoccupied houses triple ground rents instead of the single rate normally charged from three months after completion.
Minister of Housing and Urban Development, Ahmed Dangiwa, said this in an interview with journalists during his continuation to site visits of housing projects constructed by the government and its agencies on Friday in Abuja.

The projects inspected are the Suleja (Dikko) Prototype, Public-Private Partnerships Cooperative, Gwagwalada National Housing Programme and Guzape Federal Housing Authority (FHA) under the PPP arrangement.

Dangiwa affirmed that the issue of completed unoccupied properties was prevalent in the FCT and some states of the federation while many citizens were in dire need of accommodation.

“What is important now is that we want to take stock of all those houses, then we will interface with the owners and find out what they want.

“If they want to keep the houses unoccupied, the government will start charging them triple ground rent instead of a single ground rent that we charge.

“That will force them to either put it on rent at whatever amount or they sell them off. Because we cannot keep saying we have a housing deficit when we have a lot of empty houses that are completed and left unoccupied.

“We have charged the department of lands, urban and regional planning in our ministry to take stock of those estates to give the names of the proprietors or the owners of those estates.

“Any estate that stays more than three months unoccupied then we will start charging them triple ground rent. This is what we intend to do,” he said.

On the supervision of projects across the country, the minister said all state controllers would be empowered and given the proper tools and equipment to carry out their functions effectively.

“The second thing is the issue of supervision, we have state controllers in every state of the federation. We want to empower them by giving them the tools they need to supervise any project within their vicinity.

“Many of the state controllers we met with complained that they do not have even the vehicles to move around with some of the tools for supervision and other things.

“So, we have taken note and we are going to ensure that we provide them with all the tools they need and empower them so that they supervise our projects nationwide effectively.

“On the issue of land, we make it so that instead of going to states looking for land the federal ministry may have lands in those locations we just use those lands.

“That is why we are tasking all our state controllers of housing to ensure that they give us the catalogue of all the land that they have, their status and what they are used for,” Dangiwa said.

NAN

Thousands who were sheltering at Gaza City’s hospitals flee as Israel-Hamas war closes in

Thousands of Palestinians sheltering from the Israel-Hamas war at Gaza City’s main hospital fled south Friday after several reported strikes in and around the compound overnight. They joined a growing exodus of people escaping intense urban fighting in the north — including near other hospitals — as Gaza officials said the territory’s death toll surpassed 11,000.

The search for safety across the besieged Gaza Strip has grown desperate as Israel intensified its assault on the territory’s largest city.

The Israeli army says Hamas’ military infrastructure is based amid Gaza City’s hospitals and neighborhoods, and that it has set up its main command center in and under the largest hospital, Shifa — claims the militant group and Shifa staff deny.

Israel has vowed to destroy Hamas after its deadly Oct. 7 surprise incursion, which killed at least 1,200.

More than 100,000 Palestinians have fled south over the past two days, according to Israel, but they still face bombardment and dire conditions. Reported strikes on or near at least four hospitals in northern Gaza overnight underscored the danger for tens of thousands more who had crowded into the facilities, believing they would be safe.

BATTLES AROUND HOSPITALS

Early Friday, at least three strikes over several hours hit the courtyard and the obstetrics department of Shifa Hospital, according to Ashraf al-Qidra, spokesperson at the Health Ministry in Hamas-run Gaza.

A video of the courtyard recorded the sound of incoming fire waking people in makeshift shelters, followed by shouts for an ambulance. In the blood-spattered courtyard, one man writhed, screaming on the ground, his leg apparently severed.

Al-Qidra blamed the attack on Israel, a claim that could not be independently verified. The Israeli army said one strike at Shifa was the result of a misfire by militants targeting its troops nearby.

For weeks, tens of thousands of displaced Palestinians — reaching as many 60,000 this week, according to the Health Ministry — have been sheltering in the Shifa complex.

The overnight strikes triggered a mass exodus of the displaced. About 10 a.m., large numbers packed up their belongings and began walking toward the south, five people who were among those who left told The Associated Press.

Al-Qidra told the Qatar-based satellite news network Al-Jazeera that more than 30,000 displaced people, medical workers and patients remain in the hospital.

Mainly those who could not walk or did not know where to go remained, said Wafaa abu Hajajj, a journalist who arrived in the south after leaving the hospital Friday.

“The strikes were hoping to scare people and it worked. … It became too much,” said 32-year-old Haneen Abu Awda, who had been at Shifa being treated for wounds from an earlier strike on his house.

At the same time, Shifa has been overwhelmed by thousands of wounded, even as it operates with minimal power and medical supplies.

In video released Friday by the Gaza Health Ministry, bodies of limp children are seen on stretchers across blood-stained floors in the hospital, some dead, some barely breathing. Other patients were strewn around the floor, unable to be treated for lack of supplies. One man is seen gasping for air.

The director of Shifa, Mohammed Abu Selmia, said Israel demanded the facility be evacuated, but he said there was nowhere for such a large number of patients to go.

“Where are we going to evacuate them?” he said, speaking to Al Jazeera television.

The Health Ministry said one person had been killed at Shifa and several were wounded. Another strike near the Nasr Medical Center killed two people, according to the ministry. Abu Selmia said at least 25 people were killed when a strike hit a Gaza City school where people were sheltered inside.

The strike on Nasr forced the shutdown of its children’s hospital, the only remaining specialized pediatric care in north Gaza, said World Health Organization spokesperson Margaret Harris. She said it was not known what happened to patients there, including children receiving dialysis and on life support — “things that you cannot possibly evacuate them safely with.”

Military spokesman Richard Hecht said Israel is “aware of the sensitivity” of hospitals and that forces were closing in on them slowly. Israel “does not fire on hospitals,” he said, but if militants are seen firing from them “we will do what we need to do” and kill them.

Israel has produced video that it says is evidence that Hamas uses not only hospitals, but schools and mosques as well, as cover for military activities.

U.N. Secretary-General Antonio Guterres has said on multiple occasions that Hamas uses civilians as “human shields,’’ while stressing that this does not give Israel free rein to target buildings where militants are hiding among civilians. He has pointed to international humanitarian law, which states that protection of civilians and hospitals, schools, and homes is paramount.

CIVILIANS FLEE SOUTH

Tens of thousands of new evacuees from the north, some from Shifa, flowed down Salah al-Din road — the central spine running the length of the Gaza Strip — and reached the central city of Deir al-Balah on Friday. With no fuel for vehicles, the crowds walked for hours as explosions echoed a short distance away. Among them were wounded and older people.

They arrived hungry, exhausted and with a stew of emotions: relief, rage, and despair.

Reem Asant, 50, described seeing bodies on the streets as he and others made their way out of Gaza City, trying to avoid shelling.

“We’re talking about children killed in a hospital,” shouted one man, Abu Yousef. “Hundreds of women killed every day. Houses collapsing on the heads of civilians. … Where are human rights? Where is the United Nations? Where is the United States? Where is the International Criminal Court? Where is the entire world?”

The Israeli military announced an expanded six-hour window Friday for civilians to escape northern Gaza along Salah al-Din, the route used since last weekend. It also announced the opening of a second route, along the coastal road, after an agreement announced by the White House a day earlier.

More than two-thirds of Gaza’s population of 2.3 million have fled their homes since the war began. Israel estimates that more than 850,000 of the 1.1 million people in northern Gaza have left, according to military spokesman Jonathan Conricus.

RISING DEATH TOLLS

More than 11,070 Palestinians, two-thirds of them women and minors, have been killed since the war began, according to the Gaza Health Ministry, which does not differentiate between civilian and militant deaths. Another 2,650 people have been reported missing.

U.S. Secretary of State Antony Blinken said Friday that “far too many” Palestinians have died and suffered. While recent Israeli steps to try to minimize civilian harm are positive, he said, they are not enough.

Assistant Secretary of State Barbara Leaf told U.S. lawmakers this week that it was “very possible” the death toll was even higher than the Gaza Health Ministry’s tally.

At least 1,200 people have been killed in Israel, mainly in the initial Hamas attack, and 41 Israeli soldiers have been killed in Gaza since the ground offensive began, Israeli officials say. The Foreign Ministry had previously estimated the civilian death toll at 1,400, and gave no reason Friday for the revision.

An Israeli official told The Associated Press that the number had been changed after a painstaking weekslong process to identify bodies, many of which were mutilated or burned in the Hamas rampage. The final death toll could still change, according to the official, who spoke on condition of anonymity pending a formal announcement.

Nearly 240 people abducted by Hamas from Israel remain captive.

Palestinian militants have continued to fire rockets into Israel, and an attack on Tel Aviv wounded at least two people Friday, said Yossi Elkabetz, a paramedic with Israel’s rescue services. Hamas claimed credit.

About 250,000 Israelis have been forced to evacuate from communities near Gaza and along the northern border with Lebanon, where Israeli forces and Hezbollah militants have traded fire repeatedly.

AP

RUSSIAN PERSPECTIVE

Russian victory 'a tragedy' – NATO

Russia’s victory in the conflict with Ukraine would affect NATO’s security as well, the US-led bloc’s secretary-general Jens Stoltenberg told reporters on Friday. NATO will continue to support Kiev with weapons and ammunition to avoid such a “dangerous” outcome, he added. 

Washington and its allies and partners are supporting Ukraine not just because they “agreed” to it at various meetings, but also because “it is in our interests to do so,” Stoltenberg said at a joint press conference with German Defense Minister Boris Pistorius in Berlin. 

“We have to remember and understand that if [Russian] President [Vladimir] Putin wins in Ukraine, it is a tragedy for Ukrainians but it is also dangerous for us,” Stoltenber said, claiming that a Russian triumph would encourage “authoritarian leaders” to use force and “violate international law” to “get what they want.” 

“That will make us more vulnerable,” Stoltenberg said, adding that he was “confident that North America and Europe together will continue to support Ukraine” and that this was the only way to achieve a “negotiated peaceful solution to this conflict.” 

“We know that the stronger Ukraine is on the battlefield, the stronger their hand will be at the negotiating table,” said Stoltenberg. 

His comments came as the Pentagon warned that military aid for Kiev was about to run dry if American lawmakers did not approve a new funding package for Ukraine.

Kiev has repeatedly ruled out any talks with Moscow, demanding a complete withdrawal of Russian troops from all territories Ukraine claims as its own. Ukrainian President Vladimir Zelensky reiterated this demand in an interview with Reuters this week, adding that Kiev would continue the fight even without US aid, if need be. 

Zelensky has denied reports in some media outlets that Ukraine’s Western backers allegedly encouraged Kiev to engage in peace negotiations with Moscow. “This is not going to happen,” he said last week, during a joint press conference with EU Commission President Ursula von der Leyen. 

In October 2022, Zelensky signed a decree banning Ukraine from holding any talks with Russian President Vladimir Putin.

Russia has repeatedly signaled its readiness to engage in negotiations with Kiev but has insisted that such talks should take Moscow’s security interests and the “reality on the ground” into account. In the autumn of 2022, four former Ukrainian territories – including the two Donbass republics – officially joined Russia, following a series of referendums. 

Kiev declared the votes a “sham” and has sought to reclaim control over the four territories, as well as Crimea, which joined Russia in 2014 following another referendum. 

** Western sanctions ‘not so painful’ – Kremlin

Kremlin spokesman Dmitry Peskov said on Friday that the sanctions against Moscow mostly boomeranged on those who imposed them and inspired Russia to develop its own industry.

“Many are beginning to see the light and understand that, firstly, the sanctions backfired on them, and secondly, turned out to be not so painful and pushed us to build up our own potential,” Peskov said at a press briefing.

President Vladimir Putin’s spokesman was answering a question about Thursday’s resolution of the European Parliament, which called for tougher sanctions on Moscow but argued against  confiscating the personal belongings of Russians – such as personal vehicles – because “such over compliance discredits the goal and instrument of sanctions.” 

Earlier this week, Russian Foreign Minister Sergey Lavrov pointed out that EU companies have lost at least €250 billion ($266.6 billion) due to the embargoes put in place over the Ukraine conflict. He said these were “very conservative estimates” and that the true cost of unilateral measures could be even higher.

The decision to cut ties with Russia has made the EU dependent on “expensive American energy” instead, causing an industrial crisis. The “terrorist attacks” on the Nord Stream gas pipelines in September 2022 ended all hopes of restoring the flow of affordable Russian gas to the EU economies, Lavrov said.

“The West decided to destroy the world economy for the sake of teaching Russia a lesson,” Lavrov told a roundtable of Russian ambassadors in Moscow.

For this reason, Lavrov explained, Russia does not expect the sanctions to be lifted any time soon, and has chosen to build new transport corridors and supply chains that will be “beyond the control of malicious influence”from the West.

Deputy Prime Minister Andrey Belousov said last week that the West predicted “a catastrophe comparable to the 1990s” for Russia and was “shocked” when that did not happen. Instead, Russia entered a period of “strengthening sovereignty,” leveraging its education, science, technology, infrastructure and natural resources.

While Russia’s GDP fell by 2.1% in 2022, it has since completely recovered and is on track to grow by 2.8% by the end of 2023, according to the Kremlin. The International Monetary Fund (IMF) estimates the Russian GDP to grow 2.2%, up from its April forecast of 0.7%.

WESTERN PERSPECTIVE

Ukraine sinks two Russian landing boats in Crimea -military

Ukrainian naval drones sank two small Russian landing boats in Crimea, Ukraine's military intelligence agency said on Friday, while troops braced for further Russian assaults in the east, particularly the shattered town of Avdiivka.

Reuters could not independently verify the report of the attack on Vuzka Bay in the west of Crimea, which one Ukrainian military analyst said was a significant strike and loss for Russia.

There was no immediate comment by Russia, which seized and annexed the Crimea peninsula from Ukraine in 2014 and whose Black Sea Fleet is headquartered in the Crimean city of Sevastopol.

An initial report from Ukraine's military intelligence said the two small, amphibious Russian ships had been hit overnight.

A Friday evening update said the attack had been carried out by naval drones. It identified one landing craft as an Akula class vessel, the other a Serna class.

"The results of intelligence conducted on 10th November 2023 near Vuzka Bay in temporarily occupied Crimea show that after an attack by naval drones, two small Russian landing ships have been destroyed," the report said.

"As a consequence of the attack, both vessels went to the bottom, the Akula straight away and the Serna after attempts to save it."

The Ukrainian military said the vessels were crewed, and loaded with armoured vehicles.

"Boats like this are quite a significant loss ...," Andriy Ryzhenko, military analyst and reserve officer, told Radio NV.

"They allowed for the transport of a tactical landing force and equipment relatively inconspicuously."

President Volodymyr Zelenskiy says attacks on naval targets have dented Moscow's military strength in the area. Ukraine says some Russian vessels have left Sevastopol.

AVDIIVKA UNDER CONSTANT ATTACK

In eastern Ukraine, officials in Avdiivka, under Russian fire since mid-October, expected a new attempt to advance on the town once the ground dries from several days of heavy rain.

"Things are just as hot as they always were. The enemy is firing round the clock within the city and around our positions," Vitaliy Barabash, head of Avdiivka's military administration, told public broadcaster Suspilne.

Barabash said greater numbers of 1,500 remaining residents in what was once a city of 32,000 were preparing to evacuate. Russian forces had begun using drones to spot and fire on smoke from makeshift stoves as the weather turned colder, he said.

Military analyst Serhiy Zgurets, writing on the website of Espreso TV, said Russian forces sought to exploit Ukraine's focus on Avdiivka by attempting to retake areas they had lost near Bakhmut to the northeast. Russian forces seized Bakhmut in May, but Ukrainian troops have since retaken nearby villages.

Russia began its full-scale invasion of Ukraine in February 2022. Ukraine began a counteroffensive in the south and east in early June, but has encountered strong resistance.

Russia's Defence Minister said early on Saturday its anti-aircraft units had downed Ukrainian drones over Moscow Region and near Smolensk, near the border with Belarus.

Unofficial Russian telegram channel Baza reported a drone had been downed near a machine plant in Kolomna, 100 km (60 miles) southeast of Moscow and posted a picture of what it said was a fire at an explosives plant in Kotovsk, further southeast.

Reuters could not establish if the incidents reported by Baza were related to those from the Ministry of Defence and could not independently verify any of the reports.

• The man was working through the night to inspect machine in South Korea
• He was apparently pushed against a conveyer belt and crushed by the robot

A man was crushed to death by a robot in South Korea after it failed to differentiate him from a box of vegetables.

The victim, a robotics company worker in his 40s, was inspecting the machine's  sensor at a distribution centre for agricultural produce in South Gyeongsang in the early hours of Wednesday.

The machine, which was lifting boxes of peppers onto a pallet, grabbed the man with its arm and pushed him against the conveyer belt, crushing his face and chest.

The robot appears to have malfunctioned and identified the man as a box, police sources said.

The victim was transferred to the hospital but died later, according to the South Korean Yonhap news agency.

Police are now preparing to launch an investigation into the site's safety managers for possible negligence in duties. 

An official from the Donggoseong Export Agricultural Complex, which owns the plant, called for a 'precise and safe' system to be established in a statement after the incident. 

The victim had reportedly filled in to conduct tests originally planned for November 6. 

They were pushed back two days due to reported problems with the robot's sensor. 

In March, a South Korean man in his 50s suffered serious injuries after getting trapped by a robot while working at an automobile parts manufacturing plant.

And last July, footage emerged of a chess-playing android breaking a child's finger during a match in Russia.

The robot grabbed the seven-year-old boy's finger at the Moscow Open because it was confused by his quick movements, Russian media outlets reported.

Sergey Lazarev, vice-president of the Russian Chess Federation, said the child had violated 'certain safety rules' by making a move too soon. 

Atkeson, a robotics expert at Carnegie Mellon University, told MailOnline: 'Robots have limited sensing and thus limited awareness of what is going on around them.

'I suspect the chess robot did not have ears, and that its vision system was blind to anything other than chess boards and pieces.'

Daily Mail

“Gaslighting," or the experience of being manipulated into doubting your feelings and perceptions of reality, can happen to anyone.

This behavior is often used to gain power and control in relationships. Being on the receiving end of it can be damaging to your self-esteem, and can even lead to anxiety or depression.

As a Harvard-trained psychologist who specializes in trauma and relationships, I've observed this firsthand. If someone uses any of these nine phrases, they may be gaslighting you:

1. 'You're being crazy.'

Gaslighters will try to manipulate you into questioning your sanity. Making direct comments that undermine your perspective or rationality is a common tactic. 

How to respond:

"Please don't question my ability to think clearly."

"Even if we don't agree, this is what the reality looks like to me."

2. 'You're overreacting.'

By accusing you of being dramatic, the gaslighter is attempting to dismiss your concerns as irrational and unfounded.

How to respond:

"Whether or not you agree with me, this is how I feel right now."

"I would appreciate it if you didn't judge my feelings. They are mine and not up for debate."

3. 'I was just joking!'

Gaslighters often downplay their mean-spirited comments or criticism. This can cause you to wonder if you're being overly sensitive, even when you're not.

How to respond:

"That comment might have been funny to you, but it hurt my feelings."

"It didn't seem to me like you were joking, and I'd appreciate it if you didn't talk to me that way."

4. 'You made me do it.'

When something doesn't go as they had planned, gaslighters will often try to avoid taking responsibility by shifting any criticism and blame onto you.

How to respond:

"I actually can't make you do anything."

"Your behavior is a reflection of your choices, not mine."

5. 'If you loved me, you'd let me do what I want.'

When you try to set boundaries with a gaslighter, they may feel wronged and try make you feel guilty by saying you don't care about them.

How to respond:

"My boundaries are a reflection of my values and how I choose to live my life."

"I don't feel comfortable doing this. I am telling, not asking, you to respect my boundaries."

6. 'I'm only telling you this because I love you.'

Gaslighters justify making rude — sometimes abusive — comments by saying they come from a place of love. This can make it harder for you to trust your gut feelings and set healthy boundaries.

How to respond:

"I appreciate that you love me, but I'm not okay with the way you're talking to me."

"That's not how I want to be shown love."

7. 'This is all your fault.'

A gaslighter may try to accuse you of harmful actions even if there's clear evidence that they're engaging in similar behaviors.

How to respond:

"I'm sure that I contribute to our relationship struggles in some ways, but so do you. We both have to be willing to change if we want to make this better."

"I'm willing to take responsibility for my role in this, but I'm not taking responsibility for yours."

8. 'Everyone agrees with me — you're just difficult.'

By falsely aligning themselves with others, gaslighters may try to manipulate you into believing that you need them. Their goal is to make you think you're alone and that no one else will put up with you.

How to respond:

"I would appreciate it if you speak for yourself, and not for other people."

"I hear that you find me difficult. Let's stay focused on that."

9. 'The real problem is…'

When they're called out, gaslighters may try to divert attention away from themselves. This makes it easier to stay focused on what's wrong with someone or something else.

How to respond:

"Please don't change the subject."

"It seems like you don't want to acknowledge how you're contributing to the problem."

** Cortney S. Warren, is a board-certified psychologist and author of "Letting Go of Your Ex." 

CNBC

Commercial activities in border communities of Katsina, Sokoto, Borno and Zamfara states have collapsed following closure of the country’s borders with Niger Republic in the wake of the military takeover of power in the Francophone country on August 3.

Checks by our correspondents on the border communities in Katsina, Sokoto, Borno, and Zamfara within the week revealed that commercial activities in the communities have been paralysed with long lines of trucks loaded with goods still stranded at the borders. However, despite the heavy presence of security operatives, smuggling thrives across illegal borders in the states.

In the Jibia Local Government Area of Katsina State, residents expressed anxiety and anger at the low level of trading.

In Katsina State, aside from the Magamar-Jibia border post, another official border with the Niger Republic in Kwangolam (pronounced Kogolam) was equally closed.

A visit to Magamar-Jibia, Kogolam Maiyardua, Baure, Dankama, and Birni Kuka, among others, showed that economic activities were at the lowest ebb. Majority of traders in these communities now trade in farm produce such as yams and grains.

At Maiyardua, for instance, many traders have shifted from transborder trading to livestock, especially cattle, goats, and poultry. The presence of a cattle market seems to be the saving grace for the transborder traders in the community as no exports and importation businesses are taking place along the Kwangolam border post again.

Security operatives, including the policemen, officers of the Nigeria Customs Service and those of the Nigeria Immigration Service, still maintain their presence and checkpoints along the Kwangolam route.

Our correspondent encountered more than 10 such checkpoints from Daura to Kwangolam, which is a distance of 16 kilometres. The security operatives were, however, not harassing travellers.

Indeed, security operatives at the Nigeria/Niger Republic border control station at Kwangolam could be said to be on vacation as no activity was going on there. If not for the presence of some residents, who engage in car wash business a few metres away from the border post and the rope put across the road at the main gate of the border post, one could easily mistake the place for another part of the town.

During an interaction with our reporter, residents expressed anger over the situation, saying the border closure had eroded their businesses and plunged them into penury.

Ado Usman, 42, said, “Before the border closure in August, I used to come to Kwangolam every day from Zango as I was selling any product brought in through the borders. The products were mainly rice, sugar, spaghetti, and milk. I had my customers then who used to come from Kano and from all over Nigeria because they knew that once they were here, they would get the product. But since the border closure, life has not been easy. Even when some of the products find their way here, they are too expensive for people to buy.

‘’Many of us now eke out a living by assisting people to buy and sell livestock at the Maiyardua Kara market. Many of us have even joined the Okada business to survive, while some of us have relocated to other big cities like Lagos, Ibadan, and Port Harcourt where we have friends and relatives to survive. Things are really hard here but we hope the border will be reopened one day.’’

In Magamar-Jibia and other surrounding communities, including Jibia and Daddara, trading activities are at a very low ebb. Many shops have been closed down while many traders are now trading in farm produce just as in Kwangolam.

Jibia town, which used to be a commercial hub, was a shadow of itself when our correspondent visited the town last weekend.

Many traders in Jibia who volunteered to speak after being assured of anonymity alleged that even before Nigeria closed her border with Niger Republic, officers and men of the NCS were extorting money from traders bringing goods to Jibia from other parts of the country. The traders added that this had discouraged many traders from conducting trading activities in Jibia.

Husseini Mubarak, 45, whose shop is located in one of the markets inside Jibia town, said, “We are begging the Federal Government to reopen the border in Jibia. The border closure has made many of us poor. No business: nothing is coming in; nothing is going out. Many of us now sell yams and grains to survive since those items we used to trade in are no longer coming in. Those of us who have farms cannot even go to the farms again because of bandits. There is no single week that bandits don’t storm Jibia. Life is really terrible here now.”

At the border control post at Magammar-Jibia a few farmers were seen passing through on foot either on their way to or returning from their farms. Otherwise, the premises of the border post were completely devoid of activities.

The security operatives on duty, who spoke on the condition of anonymity, said they were not facing any harassment from residents.

Chairman of Jibia Peoples Forum, Gide Dahiru, insisted that the border closure had brought hardships on the residents and the traders in the local government. He implored the Federal Government to find an amicable solution to the problem in the Niger Republic.

He declared, “As patriotic Nigerians, we support every action taken by the Federal Government on the border closure. We, however, need to tell the truth that many people, especially traders, now focus on farm products. The closure has made many to close shops as there are no products coming again.

“The situation in Jibia is compounded by activities of bandits. People cannot go to farms again as bandits would kidnap them and demand ransom before they are released. So, food is scarce; there are no trading activities in all our markets again. Even the local products brought from other parts of Nigeria do not easily get to Jibia because of extortion by security agents along the Katsina/Jibia highway.

“We are only appealing to the Federal Government to know that Jibia is a local government in Nigeria and people residing there are Nigerians. Although some of us have historical links with Niger Republic, the fact still remains that we in Jibia are Nigerians and should not be allowed to die of hunger and poverty because of the border closure and activities of bandits.”

Chairman of the Katsina State chapter of the Civil Society Organisations of Nigeria, Abdurahman Abdullahi, also declared that the Federal Government should review the current border closure with Niger Republic.

He said, “Border closure affects economic activities of communities neighbouring Niger Republic. This by extension leads to an increase in criminal activities in those areas as people’s sources of livelihood have been cut off. If you go to Magama Jibia, Kongolom, Baure, Dankama, and other Katsina State communities sharing borders with Niger Republic, you will shed tears. These places that used to be commercial hubs in the past are made dry by border closure.”

The NCS Comptroller in charge of the Katsina Area Command, Muhammed Umar, has, however, met with stakeholders in 12 border communities in Katsina State where he urged them to discourage trans-border crimes and promote national security.

Smuggling booms at Zamfara’s 100 porous borders

Zamfara State has no border post officially constructed by the Federal Government to check smuggling activities.

However, there are over 100 porous borders between the Zurmi and Shinkafi Local Government Areas of the state that link the country with the neighbouring Niger Republic.

Checks by our correspondents showed that there is free movement of goods and services to and from the neighbouring Niger Republic through these porous borders, a situation which revealed that the border closure arrangement has collapsed.

At Gidan Jaja and Gurbin Bore towns in the Zurmi Local Government Area as well as other parts of the Shinkafi Local Government Area, vehicles and motorcycles were seen going out of the country to the Niger Republic and returning without any restrictions.

Essential commodities like rice and clothing materials are now imported to the country from Niger Republic through Gidan Jaja and other porous borders with little or no pressure from the security agents at checkpoints.

A businessman, who gave his name as Abdullahi Kaura, said Customs officers have now relaxed their activities with regard to the seizure of smuggled items unlike before when they pursued and arrested defaulters.

According to Abdullahi, Customs officers at checkpoints have stopped harassing people who import goods from Niger Republic, adding that, “business activities from the two neighbouring countries that have been crippled in the past as a result of the border closure have now returned to normal.”

Efforts to speak to Customs officers in the state proved abortive as none of them was ready to speak on the matter.

Sokoto’s Illela community is now a shadow of itself

In Sokoto State, Illela Local Government Area, which is the one-time busiest and bubbling border town between Nigeria and Niger Republic, is now a shadow of itself as commercial activities have gone down to the lowest level in the history of the town.

Most of the residents who relied on the activities of the border for their day-to-day businesses, which the majority of the youths in the area are known for, said they now find it hard to feed.

When our correspondent visited the Illela border community to ascertain the current situation in the once-busy town, it was observed that the economic situation of the town had gone down completely when the border was in use for commercial activities.

The most noticeable activity in the area is the scores of articulated vehicles trapped at the other end of the border which have all been there following the closure of the border by the federal government.

Most of the trapped trucks, such as Dangote and BUA cement factory, are loaded with different types of goods which include textiles, charcoal, and soap among others.

Some residents of the border community appealed to the federal government to consider the plight of residents of the border towns in the country and open the border for business activities.

The security situation in the town and at the border post was very tight, as the border now has the presence of military personnel which was not the same as before the border was closed in August.

Meanwhile, despite pleas by Nigerians, especially those involved in import and exporting business to allow stranded goods back in the country, many trucks are still stranded at the border post with their goods unable to gain access back to the country.

It was gathered that the trucks have been stranded at the border post since August when the President directed that all land borders with Niger Republic closed.

Some of the drivers of the trailers who spoke condemned the attitude of the federal government, saying they were treated like aliens in their country.

Adamu Nasiru, a motor boy of one of the trucks, said, “It is very unfortunate how we are being treated in our country despite committing no offence.

“We are into our legitimate job driving trailer. If for any reason a border is shut, does it mean we should remain or stay in no man’s land for this long without being cared for by our government?

“We have been sleeping on the bare floor here since, some of us were attacked by snakes here and some fell sick due to unfavourable conditions of where we live here.

“I think we deserve to know our offence; if I choose this work instead of being a criminal is that an offence in this country?

“Our appeal to the government is to allow us access to our country, hence, we have all our documents intact, as such we should be allowed in to reunite with our families while we are still alive”

Also speaking, Godwin Monday, a truck driver who was on hs way from Burkina Faso en route Niger Republic before the closure of the borders, lamented that life has never been the same since he was trapped at the border.

“I actually don’t know what to say again. We have done all that is necessary by pleading with the government and the security agents here to allow us passage so we can go back to the country all to no avail.

“We are here surviving on what people give us in Illela. Most of us have sold all our diesel to eat, while some of us have turned labourers assisting locals on their farms here. Please help us appeal to Mr President to allow us back into our country with our vehicles.

“We choose this work which we all believe is a legitimate work, we are not criminals and should not be treated like one in our fatherland. It is very very unfair on us. We are not criminals. They should allow us to go back into the country.”

Meanwhile, it was gathered that despite the closure of the border by the authorities, smuggling activities were still going on around the bushes in the area.

Scores of motorcycles were seen with different types of goods coming in from the Niger Republic, while some others were leaving the Nigeria axis to Niger.

A motorcyclist who spoke said no amount of border closure could stop the activities of illegal smuggling of goods in the area.

Nuhu (surname withheld), while speaking with our correspondent, said he had been operating as a transporter for smugglers for over 10 years.

“I have been doing this now for over 10 years, so, I see no reason why I cannot continue when I already know the ins and outs of the job.

“Security agents cannot disturb us because we don’t deal with border and as such we are miles apart in our dealings.

“Those among them who patronise us along the bush know us very well and once we settle them we have nothing to worry about.

“Even due to borders closure by other countries with Niger Republic, business activities in Niger have also been affected.”

A shop owner in the area, Altine Illeila, who also spoke with our correspondent, linked the border closure to the high cost of foodstuffs in the market.

He said when the border was in operation, smuggling activities were not too expensive and as such, the cost of goods in Illeila was very much okay.

He also described the stress being encountered while taking petty things to Kwani and other states in Niger Republic as too much.

“I’m sure you are aware that we sell most of our soft drinks in Niger Republic. Drinks such as Coca-Cola, Maltina, Nutrimilk, and energy drinks among others there with reasonable profits but that has stopped now.

“For anyone who intends to bring things into the country or take out any goods or items must be ready to part with more bribes which will turn out to cause an increase in the price of such goods.”

Efforts to speak with officials at the border post were not successful as both Customs and Immigration, among others, declined to comment, saying they were not authorised to speak with the press over the issue.

But the Comptroller, NCS, Sokoto/Zamfara Command, Musa Omale, during a visit to the border town commended the residents for complying with the directive on the closure of the land border.

The Comptroller, who was monitoring the compliance as well as boosting the morale of the officers and men of the command, reminded them that the Federal Government directed the closure of all border stations with the Niger Republic following the military coup.

He said, “Today’s tour is a follow-up to the Comptroller General of Customs visit to ensure full-scale compliance and to further serve as a morale booster to the officers and men of the command.

“Since the closure, the command has continued to leverage intelligence to record numbers of interception.

“I am impressed with the additional layers of enforcement put in place. I also want to thank other sister security agencies for their cooperation towards enforcing the compliance, I implore you all to keep the tempo.”

Omale further extended his appreciation to the stakeholders, which include importers, exporters, and agents, as well as the community for their patience over the current situation while assuring that the command is also hoping for a quick amicable resolution of the crisis

Borno residents groan

Transborder traders in Borno State recount horrid experiences as trans-border commercial activities shrink by over 70 per cent following the closure, even though about 30 per cent of such trade flows illegally through bush routes.

“I import into Nigeria from Niger food items like maize, beans, onions, fish and export fishing nets, hooks, and most other essential commodities that are not available in Niger,” Bukar Alibe said.

“Before the closure of the border, I used to shuttle between both countries with at least five pickup loads of these commodities through the Gaidam border post daily.

“Now, I hardly do so with one pickup load in a week or even two weeks, and I must tell you, most of us now do so through illegal bush routes because Customs officials at both sides of the border would certainly seize the goods.”

He continued, “At the Gaidam (Yobe State) and Damasak (Borno State) border towns, unquantifiable huge volumes of our goods lie waste because they cannot be transported across.”

Alibe disclosed, “My N500,000 worth of onions I was trying to bring in from Niger rotted away at the Nigerien side of the border because of the border closure,” adding, “A friend of mine, Modu Idriss’ about N5m worth of smoked fish was confiscated by the Nigerien Customs officials while trying to port it through the border post.”

He said closure of the border had been devastating to Nigeriens and Nigerian traders.

Alibe further explained, “On both sides, transborder business has virtually completely been halted.

“While the Niger Republic, which relies about 70 to 80 per cent on the importation of goods through Nigeria, is starved of most of its needed essential commodities, plunging their population into more untold hardships, the Nigerian transborder businessmen are also plunged into hardships because this has been our livelihood for ages.”

Aimi Aji trades in rice and smoked fish across the border. He used to shuttle at least three times monthly between both countries through the Gaidam border. Now, he says, he does so only about once through an illegal bush root.

“My goods have never been seized by Customs officials since the closure of the border, but my 90 sacks of rice worth over N2m I was about to transport to Niger are now stocked up in Gaidam. Transborder trade has been my only occupation; I am not doing anything now for sustenance; I am only spending out of my capital.”

Babagana Mutikime trades in fabrics, cell phones (iPhone, Smart, and Android) as well as women’s wear.

“I used to export about N10m worth of these items, sometimes even more, to Niger Republic,” he disclosed, continuing with deep grief, “Now I have about N5m worth of these commodities, which I can’t export to Niger.

“My main problem is that the larger percentage of the items are cell phones, and the cell phones are not the type preferred by Nigerians; they are the type preferred by Nigeriens.

“So, however much I slash their prices, they will not be bought by Nigerians; I tried that, and I regretted it because the prices offered were just too humiliating to me as a businessman because I would be selling at an unacceptable loss.”

He lamented gutturally, “I can tell you that I have now spent about N3m out of my capital for the upkeep of my family because I have been doing virtually nothing since the closure of the border.”

Ahmed Ashemi is the Chairman of the Borno State Chamber of Commerce, Industries, Mines, and Agriculture.

“Nobody can tell you the number of billions of naira lost as a result of the halting of transborder trade due to the closure of the border because there are no formal records to enable us to do that credibly, but I can authoritatively tell you that transborder trade has shrunk by over 70 per cent since the closure of the borders,” Ashemi said.

He also said, “Although the issue at hand affects Nigeria/Niger Republic transborder trade, to substantial percentages it also affects trade between Nigeria, the Central and East African countries because the borders with Chad and Cameroon are also closed, and the government has not officially informed us that they have been opened.

Punch

Federal High Court, Abuja, on Thursday, struck down some “offending provisions” which took away the right of appeal of a tax debtor.

Specifically, the affected provisions include the Tax Appeal Tribunal (Procedure) Rules ( 2021), the Federal High Court of Nigeria (Federal Inland Revenue Service) Practice Directions (2021) and the Federal High Court of Nigeria (Tax Appeals) Rules (2022).

The judge, James Omotosho, in a judgment, held that the provisions were unconstitutional as they cut back on constitutionally-provided right of appeal.

The first provision voided by the court was Order III Rule (6) (a) of the Tax Appeal Tribunal (Procedure) Rules (2021).

The provision prescribed that an aggrieved person, challenging the tax charged by the Federal Inland Revenue Service (FIRS) or any relevant tax authority, shall pay 50 per cent of the disputed amount into any account so designated by the Tax Appeals Tribunal before such appeal could be heard.

The second provision affected was Order V Rule 3 of the Federal High Court of Nigeria (Federal Inland Revenue Service) Practice Directions (2021).

It prescribed that where a person intends to challenge an assessment served on him or her, he or she shall pay half of the assessed amount into an interest yielding account of the Federal High Court, pending the determination of the application/ proceedings.

The third provision was Order V Rule 1 of the Federal High Court of Nigeria (Tax Appeals) Rules (2022).

It prescribed that where an appellant is appealing against the decision of the Tax Appeal Tribunal, the sum contained in the decision shall be deposited in an interest-yielding account maintained by the Chief Registrar of the Federal High Court.

A former President, Nigerian Bar Association (NBA), Joseph Daudu, had filed the suit marked: FHC/ABJ/CS/12/2022.

Daudu argued, among others, that the provisions were unfair, unlawful and a violation of the right to appeal.

Minister of Finance, Budget and National Planning, who made the Tax Appeal Tribunal (Procedure) Rules (2021), was sued as the first respondent in the suit.

The applicant also joined the Chief Judge of the Federal High Court, who made the Federal High Court of Nigeria (Federal Inland Revenue Service) Practice Directions (2021) and the Federal High Court of Nigeria (Tax Appeals) Rules (2022), and the Attorney General of the Federation (AGF) as 2nd and 3rd respondents in the case.

More pronouncements

Delivering the judgment, Omotosho said: “Even though the 1st respondent (the minister) is empowered to make rules for the conduct of appeal, he is not expected to construct an embargo to the enjoyment of the right to appeal of any appellant.

“The right to appeal is a constitutional right and the 1st respondent cannot take away such right through the making of a subsidiary legislation.

“The law is trite that where any law or subsidiary legislation contravenes the provision of the Constitution, it shall be declared void to the extent of its inconsistency.

“The said provisions being challenged by the applicant were made to favour the Federal Inland Revenue Service without any attempt to balance the interest of a tax debtor.

“For a tax debtor, who is unable to afford to deposit the entire assessed sum of money, he is automatically deprived of his right of appeal.”

According to him, this court, as a court of justice, will ensure that justice is done to all parties regardless of their status.

“This court by virtue of Section 6(6)(b) of the Constitution is empowered to determine issues between government and persons,” he said.

The judge said that the court would not allow an unjust provision to cripple the constitutional rights of the applicant.

“In final analysis, I therefore do not hesitate to strike down the offending provisions which in the opinion of this court substantially takes away the right of appeal of a tax debtor such as the applicant,” Omotosho said.

The judge, therefore, proceeded to declare the provisions of Order III Rule (6) (a) of the Tax Appeal Tribunal (Procedure) Rules, 2021 as “unconstitutional, null and void.

He declared that the provisions were also contrary to the provisions of Section 36(1) and (2), Section 6(6) (a) of the 1999 Constitution of the Federal Republic of Nigeria (as amended) and the doctrine of separation of powers.”

He also declared that the provisions of Order V Rule 3 of the Federal High Court of Nigeria (Federal Inland Revenue Service) Practice Directions, 2021 “is unconstitutional, null and void.

He issued an order striking down (deleting) the provisions of Paragraph V Rule 3 of the Federal High Court (Federal inland Revenue Service) Practice Directions 2021, or any other similar provision therein, for being unconstitutional and in excess of the powers of the 2nd respondent (the Chief Judge of the Federal High Court) to issue practice directions.

He also ordered the striking down (deleting) of the provisions of Order V Rule 1 of the Federal High Court of Nigeria (Tax Appeals) Rules 2022, for being unconstitutional and in excess of the powers of the 2nd respondent to issue practice directions and Rules of court.

The judge thereafter ordered the striking down (deleting) of the provisions of Order IlI Rule 6 (a) of the Tax Appeal Tribunal (Procedure) Rules, 2021 for being unconstitutional, null and void and in excess of the powers of the 1st respondent (the Minister of Finance) to make Rules prescribing the procedure and conduct of appeals before the tribunal.

NAN