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Dispute Resolution Methods
For Construction ,Planning,and
scheduling
Raja v
Asst.Professor
T.J Institue of Technology ,chennai
“The courts of this country should not be
the places where resolution of disputes
begins. They should be the places where
the disputes end after alternative methods
of resolving disputes have been considered
and tried.”
— Sandra Day O’Connor
What is Dispute Resolution?
Dispute resolution involves bringing two or
more discordant parties to clear understanding
wherein their differences are ironed out.
It points to every technique applied for settling
dispute between entities.
Dispute Resolution Methods
• Avoidance
• Negotiation
• Early Neutral Expert Evaluation
• Mediation
• Ombudsperson
• Peer Review Panel
• Conciliation
• Med-Arb
• Concilio-Arbitration
• Judicial Dispute Resolution
• Arbitration
• Tribunal
• Litigation
Hybrid Methods of Dispute Resolution
Gradation of Dispute Resolution MethodsAvoidance
UnassistedNegotiation
Mediation
Conciliation
Arbitration
JudicialDisputeResolution
Litigation
FacilitatedNegotiation
Tribunal/GovtOmbudsperson
Alternative Dispute Resolution (ADR)
Decision by Disputing Parties Decision by Third Party
EarlyNeutralExpertEvaluation
CorporateOmbudsperson
PeerReviewPanel
Non-Binding Binding
“An ounce of mediation is worth a pound
of arbitration and a ton of litigation!”
— Joseph Grynbaum
Alternative Dispute Resolution
(ADR)
“Any method of resolving disputes other
than by litigation.”
- Cornell University Law School
Avoidance
This is an intentional plan to avoid development
of resentment by sorting out critical issues
independently, without challenging or unsettling
the other party.
“Negotiation involves two or more parties
with competing or conflicting interests or
needs, working towards an agreement
on how they will cooperate.”
- Dr Gregory Tillett
Negotiation is a process of finding point of
balance between your objective and
that of the other party.
- Dr Elijah Ezendu
Negotiation
“In the middle of every difficulty lies
opportunity.”
– Albert Einstein
Seven Elements of Negotiation
Interests: What do the parties want?
Options: What are likely areas of agreement?
Alternatives: What if we don’t agree?
Legitimacy: How persuasive is each party?
Communication: Are both parties willing to discuss
and listen?
Relationship: Are both parties ready to establish
operational relationship?
Commitment: What’s the structure of commitment
from both parties.
Negotiation Process
• Prepare objectives and strategy
• Discuss and exchange information
• Propose solution
• Bargain and review areas of concession
• Conclude, draft and endorse agreement.
List Examples of the Following
• Informal Negotiation:……………………………..……
………………………………………………………………………
………………………………………………………………………
………………………………………………………………….....
• Formal Negotiation:………………………………………
………………………………………………………………………
………………………………………………………………………
………………………………………………………………….....
Unassisted Negotiation
Unassisted Negotiation involves the disputing
parties systematically reviewing identified
challenges and arrive at feasible agreement
without a third party.
Partnering is a form of Unassisted Negotiation.
Facilitated Negotiation
This is a form of negotiation wherein a neutral
person would be invited to guide the disputing
parties towards reaching an agreement.
Dispute Board is a form of Facilitated Negotiation.
Early Neutral Expert Evaluation
This method of dispute resolution features the
use of industry expert or top-practicing
professional to function as an independent
reviewer and conduct unbiased evaluation of
the burning points of matter at stake: Rendering
solution-orientated counsel, capable of ending
that dispute, if accepted by parties concerned.
Mediation
Mediation is an ADR mechanism in which
disputing parties allow an independent third
party (mediator) to help them reach a point of
settlement.
•Mediation Clause in the contract between the
disputing parties should point out terms of
mediation including choice of mediator.
•Disputing parties agree to mediate
•Disputing parties select acceptable mediator
•Decisions are made by disputing parties
7 Steps to Mediation
Conciliation
Conciliation is similar to Mediation except for the
active role of the third party (conciliator) in putting
forward suggestions of compromise.
It’s structured to bring disputing parties to
acceptable agreement through concessions.
There are variations of ‘Conciliator Power’ in
conciliation practices of some countries.
How is Conciliation Practiced in Nigeria?
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………….....
Ombudsperson
Corporate Ombudsperson
•Employee Appointed by Company to Resolve
Dispute therein.
•A Person Appointed by Industry Association to
Resolve Dispute Between Parties in that Particular
Industry.
Government Ombudsperson
•A Person Appointed by Government to Resolve
Dispute Between People and Government.
•A Commission Set Up to Resolve Dispute
Between Entities and Government. Example:
Public Complaints Commission Comprising
Commissioners and Headed by the Chief
Commissioner. The Commissioners have Great
Latitude of Power to investigate, Inspect and
Adjudicate .
•Ombudsperson Appointed by Government is
Identified as Defender of Citizens, Ensuring
Objectivity and Fairness to Citizens at Large.
Peer Review Panel
This is a Dispute Resolution Method in which
Peers such as Managers shall be Placed in a
Panel to Evaluate and Resolve Matters
Pertaining to their Colleagues.
Judicial Dispute Resolution (JDR) is a confidential pre-trial
settlement conference led by a Judge. The objective of a JDR is
to resolve the dispute so a trial will be either unnecessary, or at
most limited to those issues on which the parties do not agree.
The parties meet with a Judge or Justice to confidentially discuss
the background of the case and what the parties feel is
important in the case. The participants will then discuss possible
solutions. If no agreement is reached, the Judge or Justice may
give a non-binding opinion of what decision they would make if
this case and these facts were presented at trial. The Judge or
Justice’s non-binding opinion may help the parties and their
lawyers reach a resolution without having to go to trial. A
settlement is only reached if everyone agrees.
Source: Department of Justice, Government of Canada
Arbitration
This is a formal submission of dispute to one or
more Arbitrators for a decision to be reached.
•The is a quasi-judicial system.
•Arbitration Clause in the contract shows the
terms of arbitration between the parties.
•Decisions are voluntary/binding depending on
the terms of arbitration as enshrined in the
Arbitration Clause.
•Court-Imposed Arbitration is binding.
Nigerian Arbitration Law
Arbitration and Conciliation Act Chapter 19
Laws of the Federation of Nigeria 1990
An Act to provide a unified legal frame work for the fair
and efficient settlement of commercial disputes by
arbitration and conciliation; and to make applicable the
Convention on the Recognition and Enforcement of
Arbitral Awards (New York Convention) to any award
made in Nigeria or in any contracting State arising out
of international commercial arbitration.
• Chartered Institute of Arbitrators (Nigeria)
http://www.arbitratorsnigeria.org
• American Arbitrators Association
https://www.aaau.org
• Chartered Institute of Arbitrators (UK) http://www.ciarb.org
• Institute of Arbitrators and Mediators Australia
http://www.iama.org.au
• Indian Institute of Arbitration and Mediation
http://www.arbitrationindia.org
• Association of Arbitrators (Southern Africa)
http://www.arbitrators.co.za
• The Singapore Institute of Arbitrators
http://www.siarb.org.sg
Some Professional Arbitration Bodies
Arbitration Centers in Nigeria
• The Lagos Regional Centre for International Commercial Arbitration
was established in Lagos Nigeria in 1989 by Asian-African Legal
Consultative Organization (AALCO) and the Nigerian Government
ratified the treaty by enacting Regional Act No. 39 of 1999, Regional
Centre for International Commercial Arbitration
http://www.rcicalagos.org
• Negotiation and Conflict Management Group (NCMG) Operator of
Lagos Multi-Door Courthouse and Abuja Multi-Door Courthouse.
http://www.ncmggroup.org/index.aspx
• Lagos Chamber Arbitration Centre (LAC) established in 2001 by
Lagos Chamber of Commerce and Industry
http://www.lagoschamberng.com/committees_arbitration.php
• Maritime Arbitrators of Nigeria http://www.maanigeria.com
• Society of Construction Industry Arbitrators (SCIArb)
http://sciarb.com/index.html
Arbitration Centers in Other Countries 1
• Abu Dhabi Commercial Conciliation & Arbitration Center
• Australian Centre for International Commercial Arbitration
• Arbitration Centre of Sri Lanka
• Arbitration Center of Mexico (CAM)
• Bangladesh International Arbitration Centre
• Chamber of National and International Arbitration of Milan
• Channel Islands Arbitration Centre
• China Maritime Arbitration Commission
• Court of Arbitration at the Polish Chamber of Commerce
• Dubai International Arbitration Centre
• FICCI Arbitration and Conciliation Tribunal (FACT)
• Foreign Trade Arbitration Court- Serbia (FTAC)
• FIAC Frankfurt International Arbitration Center
• Hong Kong International Arbitration Centre
• Hungarian Chamber of Commerce Court of Arbitration
• International Centre for Dispute Resolution, USA
Arbitration Centers in Other Countries 2
• International Arbitral Centre of the Austrian Federal Economic Chamber
• International Court of Conciliation and Arbitration of MERCOSUR, Argentina
• International Commercial Arbitration Court of Azerbaijan (ICAC)
• Korean Commercial Arbitration Board
• Kuala Lumpur Regional Centre for Arbitration
• Permanent Arbitration Court of the Mauritius Chamber of Commerce and
Industry
• Permanent Court of Arbitration, The Hague
• Qatar International Center for Conciliation and Arbitration
• Regional Centre for Arbitration at Cairo
• Scottish Council for Arbitration (SCA)
• Sharjah International Commercial Arbitration Centre
• Singapore International Arbitration Centre
• Swiss Arbitration Centre
• Tbilisi Arbitration Chamber
• Tokyo Maritime Arbitration Commission of the Japan Shipping Exchange
Review the Role of Industrial Arbitration Panel
in Nigeria and Its Recent Impact.
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
………………………………………………………………………...
Tax Appeal Tribunal as Example of Tribunal
Tax Appeal Tribunal (TAT) is established in accordance Tax appeal tribunal
gets new commissioners with Section 59(1) of the Federal Inland Revenue
Service (Establishment) Act 2007. TAT formally took off pursuant to the Tax
Appeal Tribunals Establishment Order 2009 issued by the Minister of Finance,
Federal Republic of Nigeria as published in the Federal Government Official
Gazette No 296, Vol. 96 of 2nd December, 2009. By this enactment, TAT
replaces the former Body of Appeal Commissioners (BAC) and Value Added
Tax (VAT) Tribunals.
Accordingly, TAT adjudicates on all tax disputes arising from operations of the
various Tax Laws as spelt out in the Fifth Schedule to the FIRS Establishment
Act and is established in eight zones to cover the six geo-political zones in
Nigeria. Specifically, it is located in the following cities: Abuja, Lagos, Ibadan,
Benin, Enugu, Kaduna, Jos and Bauchi while the Coordinating Secretariat
located in Abuja, FCT, Nigeria is the central coordinating office which renders
support services and facilitates the operations of the respective zones.
Source: Tax Appeal Tribunal
Litigation
This is a legal process for taking dispute through
standard court with the aim of engaging in
judicial contest to achieve credible settlement.
Review the Role of National Industrial Court of
Nigeria in Resolving Industrial Disputes.
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
………………………………………………………………………...
“Discourage litigation. Persuade your
neighbors to compromise whenever you
can. Point out to them how the nominal
winner is often the real loser — in fees,
and expenses, and waste of time. As a
peace-maker the lawyer has a superior
opportunity of being a good man. There
will still be business enough.”
– Abraham Lincoln
List some problems of Litigation as a
Dispute Resolution Method
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
…………………………………………………………………………
………………………………………………………………………..
“The notion that most people want black-
robed judges, well-dressed lawyers, and
fine paneled courtrooms as the setting to
resolve their dispute is not correct. People
with problems, like people with pains,
want relief, and they want it as quickly and
inexpensively as possible."
- Warren E. Burger, Former Chief Justice United States Supreme Court
Dr Elijah Ezendu is Award-Winning Business Expert & Certified Management Consultant with expertise
in Interim Management, Strategy, Competitive Intelligence, Transformation, Restructuring, Turnaround
Management, Business Development, Marketing, Project & Cost Management, Leadership, HR, CSR, e-
Business & Software Architecture. He had functioned as Founder, Initiative for Sustainable Business
Equity; Chairman of Board, Charisma Broadcast Film Academy; Group Chief Operating Officer, Idova
Group; CEO, Rubiini (UAE); Special Advisor, RTEAN; Director, MMNA Investments; Chair, Int’l Board of
GCC Business Council (UAE); Senior Partner, Shevach Consulting; Chairman (Certification & Training),
Coordinator (Board of Fellows), Lead Assessor & Governing Council Member, Institute of Management
Consultants, Nigeria; Lead Resource, Centre for Competitive Intelligence Development; Lead
Consultant/ Partner, JK Michaels; Turnaround Project Director, Consolidated Business Holdings Limited;
Technical Director, Gestalt; Chief Operating Officer, Rohan Group; Executive Director (Various Roles),
Fortuna, Gambia & Malta; Chief Advisor/ Partner, D & E; Vice Chairman of Board, Refined Shipping;
Director of Programmes & Governing Council Member, Institute of Business Development, Nigeria;
Member of TDD Committee, International Association of Software Architects, USA; Member of Strategic
Planning and Implementation Committee, Chartered Institute of Personnel Management of Nigeria;
Country Manager (Nigeria) & Adjunct Faculty (MBA Programme), Regent Business School, South Africa;
Adjunct Faculty (MBA Programme), Ladoke Akintola University of Technology; Editor-in-Chief, Cost
Management Journal; Council Member, Institute of Internal Auditors of Nigeria; Member, Board of
Directors (Several Organizations). He holds Doctoral Degree in Management, Master of Business
Administration and Fellow of Professional Institutes in North America, UK & Nigeria. He is Innovator of
Corporate Investment Structure Based on Financials and Intangibles, for valuation highlighting
intangible contributions of host communities and ecological environment: A model celebrated globally
as remedy for unmitigated depreciation of ecological capital and developmental deprivation of host
communities. He had served as Examiner to Professional Institutes and Universities. He had been a
member of Guild of Soundtrack Producers of Nigeria. He's an author and extensively featured speaker.
Thank You

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Disputeresolutionmethods raja v

  • 1. Dispute Resolution Methods For Construction ,Planning,and scheduling Raja v Asst.Professor T.J Institue of Technology ,chennai
  • 2. “The courts of this country should not be the places where resolution of disputes begins. They should be the places where the disputes end after alternative methods of resolving disputes have been considered and tried.” — Sandra Day O’Connor
  • 3. What is Dispute Resolution? Dispute resolution involves bringing two or more discordant parties to clear understanding wherein their differences are ironed out. It points to every technique applied for settling dispute between entities.
  • 4. Dispute Resolution Methods • Avoidance • Negotiation • Early Neutral Expert Evaluation • Mediation • Ombudsperson • Peer Review Panel • Conciliation • Med-Arb • Concilio-Arbitration • Judicial Dispute Resolution • Arbitration • Tribunal • Litigation
  • 5. Hybrid Methods of Dispute Resolution
  • 6. Gradation of Dispute Resolution MethodsAvoidance UnassistedNegotiation Mediation Conciliation Arbitration JudicialDisputeResolution Litigation FacilitatedNegotiation Tribunal/GovtOmbudsperson Alternative Dispute Resolution (ADR) Decision by Disputing Parties Decision by Third Party EarlyNeutralExpertEvaluation CorporateOmbudsperson PeerReviewPanel Non-Binding Binding
  • 7. “An ounce of mediation is worth a pound of arbitration and a ton of litigation!” — Joseph Grynbaum
  • 8. Alternative Dispute Resolution (ADR) “Any method of resolving disputes other than by litigation.” - Cornell University Law School
  • 9. Avoidance This is an intentional plan to avoid development of resentment by sorting out critical issues independently, without challenging or unsettling the other party.
  • 10. “Negotiation involves two or more parties with competing or conflicting interests or needs, working towards an agreement on how they will cooperate.” - Dr Gregory Tillett Negotiation is a process of finding point of balance between your objective and that of the other party. - Dr Elijah Ezendu Negotiation
  • 11. “In the middle of every difficulty lies opportunity.” – Albert Einstein
  • 12. Seven Elements of Negotiation Interests: What do the parties want? Options: What are likely areas of agreement? Alternatives: What if we don’t agree? Legitimacy: How persuasive is each party? Communication: Are both parties willing to discuss and listen? Relationship: Are both parties ready to establish operational relationship? Commitment: What’s the structure of commitment from both parties.
  • 13. Negotiation Process • Prepare objectives and strategy • Discuss and exchange information • Propose solution • Bargain and review areas of concession • Conclude, draft and endorse agreement.
  • 14. List Examples of the Following • Informal Negotiation:……………………………..…… ……………………………………………………………………… ……………………………………………………………………… …………………………………………………………………..... • Formal Negotiation:……………………………………… ……………………………………………………………………… ……………………………………………………………………… ………………………………………………………………….....
  • 15. Unassisted Negotiation Unassisted Negotiation involves the disputing parties systematically reviewing identified challenges and arrive at feasible agreement without a third party. Partnering is a form of Unassisted Negotiation.
  • 16. Facilitated Negotiation This is a form of negotiation wherein a neutral person would be invited to guide the disputing parties towards reaching an agreement. Dispute Board is a form of Facilitated Negotiation.
  • 17. Early Neutral Expert Evaluation This method of dispute resolution features the use of industry expert or top-practicing professional to function as an independent reviewer and conduct unbiased evaluation of the burning points of matter at stake: Rendering solution-orientated counsel, capable of ending that dispute, if accepted by parties concerned.
  • 18. Mediation Mediation is an ADR mechanism in which disputing parties allow an independent third party (mediator) to help them reach a point of settlement. •Mediation Clause in the contract between the disputing parties should point out terms of mediation including choice of mediator. •Disputing parties agree to mediate •Disputing parties select acceptable mediator •Decisions are made by disputing parties
  • 19. 7 Steps to Mediation
  • 20. Conciliation Conciliation is similar to Mediation except for the active role of the third party (conciliator) in putting forward suggestions of compromise. It’s structured to bring disputing parties to acceptable agreement through concessions. There are variations of ‘Conciliator Power’ in conciliation practices of some countries.
  • 21. How is Conciliation Practiced in Nigeria? ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… …………………………………………………………………….....
  • 22. Ombudsperson Corporate Ombudsperson •Employee Appointed by Company to Resolve Dispute therein. •A Person Appointed by Industry Association to Resolve Dispute Between Parties in that Particular Industry. Government Ombudsperson •A Person Appointed by Government to Resolve Dispute Between People and Government. •A Commission Set Up to Resolve Dispute Between Entities and Government. Example: Public Complaints Commission Comprising Commissioners and Headed by the Chief Commissioner. The Commissioners have Great Latitude of Power to investigate, Inspect and Adjudicate . •Ombudsperson Appointed by Government is Identified as Defender of Citizens, Ensuring Objectivity and Fairness to Citizens at Large.
  • 23. Peer Review Panel This is a Dispute Resolution Method in which Peers such as Managers shall be Placed in a Panel to Evaluate and Resolve Matters Pertaining to their Colleagues.
  • 24. Judicial Dispute Resolution (JDR) is a confidential pre-trial settlement conference led by a Judge. The objective of a JDR is to resolve the dispute so a trial will be either unnecessary, or at most limited to those issues on which the parties do not agree. The parties meet with a Judge or Justice to confidentially discuss the background of the case and what the parties feel is important in the case. The participants will then discuss possible solutions. If no agreement is reached, the Judge or Justice may give a non-binding opinion of what decision they would make if this case and these facts were presented at trial. The Judge or Justice’s non-binding opinion may help the parties and their lawyers reach a resolution without having to go to trial. A settlement is only reached if everyone agrees. Source: Department of Justice, Government of Canada
  • 25. Arbitration This is a formal submission of dispute to one or more Arbitrators for a decision to be reached. •The is a quasi-judicial system. •Arbitration Clause in the contract shows the terms of arbitration between the parties. •Decisions are voluntary/binding depending on the terms of arbitration as enshrined in the Arbitration Clause. •Court-Imposed Arbitration is binding.
  • 26. Nigerian Arbitration Law Arbitration and Conciliation Act Chapter 19 Laws of the Federation of Nigeria 1990 An Act to provide a unified legal frame work for the fair and efficient settlement of commercial disputes by arbitration and conciliation; and to make applicable the Convention on the Recognition and Enforcement of Arbitral Awards (New York Convention) to any award made in Nigeria or in any contracting State arising out of international commercial arbitration.
  • 27. • Chartered Institute of Arbitrators (Nigeria) http://www.arbitratorsnigeria.org • American Arbitrators Association https://www.aaau.org • Chartered Institute of Arbitrators (UK) http://www.ciarb.org • Institute of Arbitrators and Mediators Australia http://www.iama.org.au • Indian Institute of Arbitration and Mediation http://www.arbitrationindia.org • Association of Arbitrators (Southern Africa) http://www.arbitrators.co.za • The Singapore Institute of Arbitrators http://www.siarb.org.sg Some Professional Arbitration Bodies
  • 28. Arbitration Centers in Nigeria • The Lagos Regional Centre for International Commercial Arbitration was established in Lagos Nigeria in 1989 by Asian-African Legal Consultative Organization (AALCO) and the Nigerian Government ratified the treaty by enacting Regional Act No. 39 of 1999, Regional Centre for International Commercial Arbitration http://www.rcicalagos.org • Negotiation and Conflict Management Group (NCMG) Operator of Lagos Multi-Door Courthouse and Abuja Multi-Door Courthouse. http://www.ncmggroup.org/index.aspx • Lagos Chamber Arbitration Centre (LAC) established in 2001 by Lagos Chamber of Commerce and Industry http://www.lagoschamberng.com/committees_arbitration.php • Maritime Arbitrators of Nigeria http://www.maanigeria.com • Society of Construction Industry Arbitrators (SCIArb) http://sciarb.com/index.html
  • 29. Arbitration Centers in Other Countries 1 • Abu Dhabi Commercial Conciliation & Arbitration Center • Australian Centre for International Commercial Arbitration • Arbitration Centre of Sri Lanka • Arbitration Center of Mexico (CAM) • Bangladesh International Arbitration Centre • Chamber of National and International Arbitration of Milan • Channel Islands Arbitration Centre • China Maritime Arbitration Commission • Court of Arbitration at the Polish Chamber of Commerce • Dubai International Arbitration Centre • FICCI Arbitration and Conciliation Tribunal (FACT) • Foreign Trade Arbitration Court- Serbia (FTAC) • FIAC Frankfurt International Arbitration Center • Hong Kong International Arbitration Centre • Hungarian Chamber of Commerce Court of Arbitration • International Centre for Dispute Resolution, USA
  • 30. Arbitration Centers in Other Countries 2 • International Arbitral Centre of the Austrian Federal Economic Chamber • International Court of Conciliation and Arbitration of MERCOSUR, Argentina • International Commercial Arbitration Court of Azerbaijan (ICAC) • Korean Commercial Arbitration Board • Kuala Lumpur Regional Centre for Arbitration • Permanent Arbitration Court of the Mauritius Chamber of Commerce and Industry • Permanent Court of Arbitration, The Hague • Qatar International Center for Conciliation and Arbitration • Regional Centre for Arbitration at Cairo • Scottish Council for Arbitration (SCA) • Sharjah International Commercial Arbitration Centre • Singapore International Arbitration Centre • Swiss Arbitration Centre • Tbilisi Arbitration Chamber • Tokyo Maritime Arbitration Commission of the Japan Shipping Exchange
  • 31. Review the Role of Industrial Arbitration Panel in Nigeria and Its Recent Impact. ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………...
  • 32. Tax Appeal Tribunal as Example of Tribunal Tax Appeal Tribunal (TAT) is established in accordance Tax appeal tribunal gets new commissioners with Section 59(1) of the Federal Inland Revenue Service (Establishment) Act 2007. TAT formally took off pursuant to the Tax Appeal Tribunals Establishment Order 2009 issued by the Minister of Finance, Federal Republic of Nigeria as published in the Federal Government Official Gazette No 296, Vol. 96 of 2nd December, 2009. By this enactment, TAT replaces the former Body of Appeal Commissioners (BAC) and Value Added Tax (VAT) Tribunals. Accordingly, TAT adjudicates on all tax disputes arising from operations of the various Tax Laws as spelt out in the Fifth Schedule to the FIRS Establishment Act and is established in eight zones to cover the six geo-political zones in Nigeria. Specifically, it is located in the following cities: Abuja, Lagos, Ibadan, Benin, Enugu, Kaduna, Jos and Bauchi while the Coordinating Secretariat located in Abuja, FCT, Nigeria is the central coordinating office which renders support services and facilitates the operations of the respective zones. Source: Tax Appeal Tribunal
  • 33. Litigation This is a legal process for taking dispute through standard court with the aim of engaging in judicial contest to achieve credible settlement.
  • 34. Review the Role of National Industrial Court of Nigeria in Resolving Industrial Disputes. ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………...
  • 35. “Discourage litigation. Persuade your neighbors to compromise whenever you can. Point out to them how the nominal winner is often the real loser — in fees, and expenses, and waste of time. As a peace-maker the lawyer has a superior opportunity of being a good man. There will still be business enough.” – Abraham Lincoln
  • 36. List some problems of Litigation as a Dispute Resolution Method ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………… ………………………………………………………………………..
  • 37. “The notion that most people want black- robed judges, well-dressed lawyers, and fine paneled courtrooms as the setting to resolve their dispute is not correct. People with problems, like people with pains, want relief, and they want it as quickly and inexpensively as possible." - Warren E. Burger, Former Chief Justice United States Supreme Court
  • 38. Dr Elijah Ezendu is Award-Winning Business Expert & Certified Management Consultant with expertise in Interim Management, Strategy, Competitive Intelligence, Transformation, Restructuring, Turnaround Management, Business Development, Marketing, Project & Cost Management, Leadership, HR, CSR, e- Business & Software Architecture. He had functioned as Founder, Initiative for Sustainable Business Equity; Chairman of Board, Charisma Broadcast Film Academy; Group Chief Operating Officer, Idova Group; CEO, Rubiini (UAE); Special Advisor, RTEAN; Director, MMNA Investments; Chair, Int’l Board of GCC Business Council (UAE); Senior Partner, Shevach Consulting; Chairman (Certification & Training), Coordinator (Board of Fellows), Lead Assessor & Governing Council Member, Institute of Management Consultants, Nigeria; Lead Resource, Centre for Competitive Intelligence Development; Lead Consultant/ Partner, JK Michaels; Turnaround Project Director, Consolidated Business Holdings Limited; Technical Director, Gestalt; Chief Operating Officer, Rohan Group; Executive Director (Various Roles), Fortuna, Gambia & Malta; Chief Advisor/ Partner, D & E; Vice Chairman of Board, Refined Shipping; Director of Programmes & Governing Council Member, Institute of Business Development, Nigeria; Member of TDD Committee, International Association of Software Architects, USA; Member of Strategic Planning and Implementation Committee, Chartered Institute of Personnel Management of Nigeria; Country Manager (Nigeria) & Adjunct Faculty (MBA Programme), Regent Business School, South Africa; Adjunct Faculty (MBA Programme), Ladoke Akintola University of Technology; Editor-in-Chief, Cost Management Journal; Council Member, Institute of Internal Auditors of Nigeria; Member, Board of Directors (Several Organizations). He holds Doctoral Degree in Management, Master of Business Administration and Fellow of Professional Institutes in North America, UK & Nigeria. He is Innovator of Corporate Investment Structure Based on Financials and Intangibles, for valuation highlighting intangible contributions of host communities and ecological environment: A model celebrated globally as remedy for unmitigated depreciation of ecological capital and developmental deprivation of host communities. He had served as Examiner to Professional Institutes and Universities. He had been a member of Guild of Soundtrack Producers of Nigeria. He's an author and extensively featured speaker.