The Constitution of the Federal Republic of Nigeria 1999 provided for anti-party defection clauses through sections 68 (1) (g) and 109 (1) (g) as effective checks on National Assembly and State Houses of Assemblymembers respectively. The same Constitution conferred on the presiding officers of these legislative houses, the power to enforce these crucial provisions before their members, based on “satisfactory evidence” vide sections 68 (2) and 109 (2). It conferred the Jurisdiction for this subject matter on the Federal High Court by the provisions of sections 251

(4) and 272 (3) respectively, in the aftermath of the 2010 Alteration Act. But in apparentdeviation from the above-ordained constitutional provisions, political parties and other persons have instituted actions in Federal High Court without the input of the presiding officers of the legislative assemblies as required by the Constitution. In short, the innovation introduced by the 1999 Constitution to curb the lacuna inherent in its predecessor – the 1979 Constitution, has not been imbibed by all cadres of Nigerian courts of record.

Aside from this, given the present-day e-reality[such as e-governance, e-commerce, e-learning, use of generative Artificial Intelligence (AI), and Augmented Reality(AR) Internet or cyberspace] which have become the new ways of doing business and carrying on government activities globally, it is the greatest disruptions of the 4IR; hence Nigeria cannot lag. The advent of a single market is the main consequence of globalization and e-commerce which has destroyed the trade barriers in the digital space thus necessitating the need to regulate such commercial activities within the digital space with the aim of subjecting them to tax thereby increasing the tax revenue yield of government as well block tax leakages on the digital space. Taxes are created by by-laws, subsidiary legislations, or regulations; hence regulation is key which can only be done either through multi-lateral and or unilateral initiatives particularly vide legislation, regulations, and or policies. This remained a thorny issue but recent fintech are beginning to give in to regulations against their earlier position of self-regulation.