REVISITING THE JURISDICTIONAL CONFLICT PROVOKED BY THE DOCTRINE OF COVERING THE FIELD
Keywords:
Covering the field, Concurrent Legislative List, Exclusive Legislative List, Residual Legislative List and Value Added Tax (VAT).Abstract
The paper examines the age old but still raging legislative controversy as to the extent and limits of the distribution of legislative power between the national and subnational legislatures in a federal system such as the ones practiced by Nigeria and Canada. The paper found that much as there has been an improvement in the understanding and interpretation of the doctrine of covering the field in a federal system of government characterized by law making at the various levels of the legislative hierarchy, there remains vast grey areas where the national and subnational legislatures still compete to outdo one another in the enactment of conflicting laws. The basis of the conflict within the grey areas have been highlighted in this doctrinal research through the use of both primary and secondary sources of data