The 1999 Constitution

Section 59 1(a)

The provisions of this section shall apply to:

an appropriation bill or a supplementary appropriation bill, including any other bill for the payment, issue or withdrawal from the Consolidated Revenue Fund or any other public fund of the Federation of any money charged thereon or any alteration in the amount of such a payment, issue or withdrawal; and 

(This means that Bills talked about under Section 59 of the Constitution will apply to the following bills; an appropriation bill (i.e. An appropriation , also known as supply bill or spending bill, is a proposed law that authorizes the expenditure of government funds. It is a bill that sets money aside for specific spending.), a supplementary appropriation bill, any other bill for the payment, issue or withdrawal from the Consolidated Revenue Fund or any other public fund of the Federation of any money charged thereon or any alteration in the amount of such a payment, issue or withdrawal;)

Section 59 1(b)

a bill for the imposition of or increase in any tax, duty or fee or any reduction, withdrawal or cancellation thereof.

(and a bill for the imposition of or increase in any tax, duty or fee or any reduction, withdrawal or cancellation only.)

Section 59 (2)

Where a bill to which this section applies is passed by one of the Houses of the National Assembly but is not passed by the other House within a period of two months from the commencement of a financial year, the President of the Senate shall within fourteen days thereafter arrange for and convene a meeting of the joint finance committee to examine the bill with a view to resolving the differences between the two Houses.

(If a bill talked about in Section 59 (1) (a) & (b) is passed by only one House of  the National Assembly (i.e. either the Senate or House of Representatives) and is not passed by the other House within a period of two months from the start of a financial year, the Senate President shall convene a meeting after 14days of a joint finance committee of the House to examine the Bill with a view to resolve issue between the Houses.)

Section 59 (3)

Where the joint finance committee fails to resolve such differences, then the bill shall be presented to the National Assembly sitting at a joint meeting, and if the bill is passed at such joint meeting, it shall be presented to the President for assent.

(If the joint finance committee fails to resolve such differences, the Bill shall be presented to the National Assembly in a joint sitting of the two houses together (i.e. the Senate and House of Representatives), if the bill is passed at such joint sitting, it shall be presented to the President for assent (approval).)

Section 59 (4)

Where the President, within thirty days after the presentation of the bill to him, fails to signify his assent or where he withholds assent, then the bill shall again be presented to the National Assembly sitting at a joint meeting, and if passed by two-thirds majority of members of both houses at such joint meeting, the bill shall become law and the assent of the President shall not be required.

(If the President fails to signify his assent or withholds his Assent within 30 days after the Bill is presented to him, then the Bill shall be brought back to the National Assembly in a joint sitting of the two houses together (i.e. the Senate and House of Representatives), if the Bill is passed by two-thirds majority of members of both houses at such joint meeting, the bill shall become law and the assent of the President shall not be required.)

Section 59 (5)

In this section, “joint finance committee” refers to the joint committee of the National Assembly on finance established pursuant to section 62(3) of this Constitution.

(Wherever “joint finance committee” is seen under this section, it shall refer to the joint committee of the National Assembly on finance established in accordance with the provisions of section 62(3) of this Constitution.)

Section 58 of the 1999 Constitution: Power of the National Assembly to Make Laws