¹ From 1899 until independence, the territory was known as the Anglo-Egyptian Sudan, and was governed under an Anglo-Egyptian Condominium Agreement of 19 01, 1899, 1 Laws of the Sudan 7 (4th ed. 1955)Google Scholar, reprinted in Abbas, M., The Sudan Question 157 (1951)Google Scholar. On the Condominium period, see generally Holt, P. & Daly, M., The History of the Sudan (3rd ed. 1979);Google ScholarCollins, R. & Deng, F., The British in the Sudan 1898–1956 (1984)Google Scholar; Woodward, P., Condominium and Sudanese Nationalism (1979)Google Scholar; Hamilton, J., ed., The Anglo-Egyptian Sudan From Within (1935)Google Scholar; Duncan, J., The Sudan: A Record of Achievement (1952)Google Scholar; Duncan, J., The Sudan's Path to Independence (1957)Google Scholar; Macmichael, H., The Anglo-Egyptian Sudan (1934)Google Scholar.

² On the Nimeiri regime, see generally Khalid, M., Nimeiri and the Revolution of Dis-May (1985)Google Scholar; Sylvester, A., Sudan Under Nimeiri (1977)Google Scholar; Woodward, , “Sudan After Nimeiri,” 7 Third World Q. 958 (1985)Google Scholar.

³ See, e.g. the monthly issues of Sudanow for 05, 1985 and succeeding monthsGoogle Scholar.

⁴ Another controversial subject of debate in the Sudan as of late 1985 is the future religious orientation of the legal system, i.e., whether legislation based on Islamic law, as promulgated by former President Nimeiri during the period 1983–84, should be repealed or amended. See generally, Gordon, , “The Islamic Legal Revolution: The Case of Sudan,” 19 International Lawyer 793 (1985)Google Scholar.

⁵ In April 1985, the Transitional Military Council, which assumed power immediately following the military coup which deposed Nimeiri, issued Decree no. 5 which declared that all laws in effect as of the change in government are to remain in effect until such time that they may be repealed or amended. See also, Transitional Constitution of the Sudan, 1985 (promulgated 10 10, 1985), art. 133Google Scholar, which repeats the same principle regarding laws in effect as of the date of its promulgation.

⁶ Sudanese Laws Coordination Act, 1406, s. 3 (promulgated by the Transitional Military Council, with the consent of the Council of Ministers, on 8 12, 1985)Google Scholar.

⁷ Id., s. 5. Regarding the appointment and powers of the Council of Ministers, see Transitional Constitution of the Sudan, 1985, art. 42–51Google Scholar.

⁸ See generally, Howell, John, ed., Local Government and Politics in the Sudan, Khartoum: Khartoum Univ. Press 1974Google Scholar; Norris, , “Sudan: Administrative Versus Political Priorities,” in Mawhood, Philip, ed., Local Government in the Third World: the Experience of Tropical Africa, New York: John Wiley & Sons 1983Google Scholar; El-Arifi, , Local Government and Local Participation in Rural Development in the Sudan, Khartoum: Univ. of Khartoum, Development Studies and Research Centre (Monograph Series no. 10) 1978Google Scholar; Buchanan, , “Local Government in the Sudan since 1947,” 5 Journal of African Administration 152 (1953)Google Scholar; Branney, , “Local Government in the Sudan,” 1 Journal of African Administration 143 (1949)Google Scholar; Marshall, A. H., Report on Local Government in the Sudan, Khartoum: McCorquodale 1949Google Scholar.

⁹ 2 Laws of the Sudan 165 (4th ed. 1955) (repealed 1971)Google Scholar.

¹⁰ 1954 Ordinance no. 25, reinstituted and amended by 1956 Act no. 12 (repealed 1982).

¹¹ 2 Laws of the Sudan 197 (4th ed. 1955) (repealed 1960)Google Scholar.

¹² 1960 Act no. 46 (repealed 1971).

¹³ Provincial Administration Act, 1960, 17(5)–(6)Google Scholar.

¹⁴ 1966 Act no. 21.

¹⁵ People's Local Government Act, 1971, s. 6(6)Google Scholar (repealed 1981).

¹⁶ During the first days of the new government in 04, 1985Google Scholar, the Transitional Military Council suspended the 1973 Constitution. The 1973 Constitution was replaced by the Transitional Constitution of the Sudan, 1985 (promulgated 10 10, 1985)Google Scholar.

¹⁷ The national People's Assembly was dissolved by the Transitional Military Council in 04 1985Google Scholar. A new unicameral Constituent Assembly is scheduled to be elected in 04 1986Google Scholar. See, Transitional Constitution of the Sudan, 1985, art. 54–75Google Scholar. Under the 1973 Constitution, art. 4, there was only one authorised political party in the Sudan, the Sudanese Socialist Union (SSU). In April 1985, the SSU was dissolved. As of January 1986, there are currently some 40 political parties in existence in the Sudan, varied in size and ideology.

^17a 1973 Constitution, art. 81–82 (suspended and replaced in 1985).

¹⁸ Id., art. 89“90.

^18a Id., art. 188.

¹⁹ Id., art. 120.

^19a Transitional Constitution of the Sudan, 1985, art. 34, 36, 43Google Scholar (promulgated by the Transitional Military Council on 10 10, 1985)Google Scholar.

²⁰ Id., art. 35, 44.

^20a Id., art. 52.

²¹ Id., art. 56(2) and (4).

^21a Id., art. 56(3), 76, 77.

^21b Id., art. 78, 82.

^21c Id., art. 121–128.

²² 6 Laws of the Sudan 213 (5th ed. 1982)Google Scholar. See, Transitional Constitution, 1985, art. 16(2)Google Scholar which cites this Act as the controlling legislation regarding the Southern Region.

²³ Presidential Order no. 1, 1983, reprinted in Sudan Gazette Legis. Supp. no. 1317 dated 10 June, 1983 (repealed April 1985). See infra notes 118–131 and adjacent text.

²⁴ 11 Laws of the Sudan 155 (5th ed. 1982)Google Scholar.

²⁵ In April 1985, the Transitional Military Council discharged the Regional Governors, replaced them with military Governors, and dissolved the Regional Assemblies.

²⁶ 11 Laws of the Sudan 178 (5th ed. 1982) (repealed 1983)Google Scholar.

²⁷ Sudan Legis, Gazette. Supp. no. 1323 dated 12 10, 1983Google Scholar.

²⁸ The Permanent Constitution of the Sudan (1973) art. 6Google Scholar, stated: “The Democratic Republic of the Sudan shall be administered in accordance with the system of decentralization as prescribed by law.” The 1973 Constitution, art. 182 E, stated: “The Regional Legislative and Executive organs shall undertake the government of the region, the proper administration thereof, the security, development, promotion and the guarding of the interest and public order of the region in accordance with what the law prescribes.” See, Transitional Constitution, 1985, art. 16, summarized in the text at infra notes 124–125Google Scholar.

²⁹ See, Regional Government Act, 1980 s. 6(o)Google Scholar; National Capital Act, 1983 s. 31(1)Google Scholar; Presidential Order no. 1, 1983, s. 82(n) (repealed 1985)Google Scholar. The Southern Provinces Regional Self-Government Act, 1972 does not expressly contain this provision. The Sudanese Constitution of 1973, art. 182B(2)Google Scholar, stated: “provisions of National Legislation shall prevail over Regional Legislation to the extent which eliminates any inconsistency between them.” (The 1985 Constitution does not contain this provision.) In the United States, this principle of federal–state relations is known as the preemption doctrine which derives from the “supremacy clause” of the U.S. Constitution art. VI cl. 2 (1787), which states:

This Constitution, and the laws of the United States which shall be made in pursuance thereof; and all treaties made, or which shall be made, under the authority of the United States, shall be the supreme law of the land; and the judges in every State shall be bound thereby, any thing in the Constitution or laws of any State to the contrary notwithstanding.

See generally, Nowak, J.,, Rotunda, R. & Young, J., Constitutional Law 292–296 (2nd ed. 1983)Google Scholar.

³⁰ 11 Laws of the Sudan 239 (5th ed. 1982)Google Scholar.

³¹ Id., s. 4(1).

³² Id., s. 10.

³³ The regional government organs were given the same authority to supervise the police, etc. Regional Government Act, 1980 s. 8(d)Google Scholar; Presidential Order No. 1, 1983 s. 4(d) (repealed 1985)Google Scholar.

³⁴ People's Local Government Act, 1981 ss. 5, 9 33(5)Google Scholar.

³⁵ Id., s. 30(6).

³⁶ Id., s. 33(3).

³⁷ Speech given in Omdurman on 29 09, 1984Google Scholar, at the fourth meeting of the fifth session of the central leadership of the Sudanese Socialist Union (SSU) (text reprinted SSU, at p. 10).

³⁸ People's Local Government Act, 1981 s. 4(2)Google Scholar.

^38a Zakat is usually translated in Islamic law as “the alms tax.” Under the Zakat Fund Act, 1981, 11 Laws of the Sudan 216 (5th ed. 1982) (repealed 1984)Google Scholar, a voluntary system of zakat and its distribution was regulated. With respect to zakat during earlier periods, see Lyall, , “Rights, Dues and Customs prevailing Among Arab Tribes in the White Nile Province,” 4 Sudan Notes & Rec. 199 (1921)Google Scholar; Trimingham, J., Islam in the Sudan 124, 155 (1949)Google Scholar; Holt, P., The Mahdist State in the Sudan 1881–1898, at 126–127, 256–257, 259 (2nd ed., 1970)Google Scholar.

³⁹ The twenty tax statutes repealed by the Zakat Act, 1984, are as follows: House Tax Act, 1918; Taxation of Animals Act, 1925; Taxation of Rainlands Act, 1924; Taxation of Land and Date Trees Act, 1925; Traders Licence and Taxation of Business Profits Act, 1930; Royalties Act, 1939; Entertainment Tax Act, 1956; Stabilization Duty Act, 1961; Income Tax Act, 1971; Stamp Duty Act, 1972; Capital Profits Tax Act, 1974; National Fund (Prices Stabilization) Act, 1974; Development Tax Act, 1974; Development Tax (Levied on Income) Act, 1976; Defense Tax Act, 1979; Sales Tax Act, 1981; Zakat Fund Act, 1981; Additional Tax Act, 1981; Appropriation of Taxes for Area Councils Act, 1982; Excess Duty and Consumption Tax Act, 1983.

⁴⁰ The Zakat and Taxes Act, 1984 was amended on 25 November, 1984 and 20 October, 1985. The discussion in the text incorporates these amendments. On 17 10, 1985Google Scholar, the General Trustee for the Zakat and Taxes Chambers issued Ministry of Finance Circular no. 28 detailing administrative procedures for the implementation of the 1984 Act.

⁴¹ Zakat and Taxes Act, 1984, s. 13(a)Google Scholar.

⁴² Id., S.13(c).

⁴³ Id., s. 59. 44 Id., s. 61.

⁴⁵ See Ahmad, Ziauddin, “Nisab of Zakat,” 20 Islamic Studies 239 (1981)Google Scholar.

⁴⁶ Zakat and Taxes Act, 1984, s. 15et seqGoogle Scholar.

⁴⁷ Id., s. 34.

⁴⁸ Id., ss. 38–13.

⁴⁹ Id., s. 52.

⁵⁰ Id., s. 59(1)(b), as amended by the Zakat and Taxes (Amendment) Act, 1406, promulgated by the Transitional Military Council on 20 10, 1985Google Scholar. “LS” is the abbreviation for Sudanese pounds.

⁵¹ Zakat and Taxes Act, 1984, s. 59(1)(a) (as amended Nov. 1984)Google Scholar.

⁵² Zakat and Taxes Administration Regulations, 1984 (issued by President Nimeiri on 13 11, 1984), s. 4(1)Google Scholar.

⁵³ Presidential Order no. 279, issued 4 12, 1984Google Scholar.

⁵⁴ Id., s. 1. The source of the provision for the eight classes of beneficiaries is the Qur'an 9:60.

⁵⁵ This category is defined in the Zakat and Taxes Act, 1984 s. 3(11)Google Scholar to include “those who have newly entered Islam or those expected to enter therein”. For a discussion on the classes of persons who are properly to receive the revenues of the Zakat, see generally, Aghnides, Nicolas P., Mohammedan Theories of Finance 414 et seq. (New York: Columbia Univ. Press 1916)Google Scholar. See also, Maududi, A., Economic System of Islam 216–277 (Ahmad, K., ed., Lahore 1984)Google Scholar; Siddiqi, S., Public Finance in Islam 144–163 (New Delhi 1982)Google Scholar; Calder, N., “Zakat in Imami Shi'i Jurisprudence, From the Tenth to the Sixteenth Century A.D.,” 44 Bull. Sch. Oriental & Afr. Stud. 468 (1981)Google Scholar; Izadi, , “Zakat and Poverty,” 23 Voice of Islam 436 (Karachi, 06 1976)Google Scholar.

⁵⁶ Zakat and Taxes Act, 1984, s. 3(12)Google Scholar.

⁵⁷ Pres. Order no. 279, s. 2 (4 12, 1984)Google Scholar. The designed intention behind the reference to “the freeing of slaves” in this order is difficult to comprehend. Although the freeing of slaves is identified in the Qur'an 9:60 as one of the approved purposes for the expenditure of Zakat funds, the Zakat and Taxes Act, 1984 s. 55(a)Google Scholar, which specifies the expenditure of Zakat funds does not include this category. Moreover, of course, is the fact that legal slavery does not exist today in the Sudan, except perhaps in a purely metaphorical sense.

Wrongful restraint and confinment have been crimes in the Sudan at least as early as 1925. Sudan Penal Code, 1925, ss. 285–292Google Scholar, 4 Laws of the Sudan 1787 (3rd ed. 1940) (repealed 1974)Google Scholar. Section 288 of the Sudan Penal Code, 1899 (repealed 1925) proscribed “unlawfully compel[ling] any person to labour against the will of that person”. This proscription was repeated in the Penal Codes of 1925, 1974 and 1983, the latter which is currently in force. The Anglo-Egyptian Condominium Agreement of 1899, supra note 1, stated at art. XI: “The importation of slaves into the Sudan, as also their exportation, is absolutely prohibited.” Interestingly, Lord Cromer's memorandum to London of 10 11, 1898, reprinted in M. Abbas, supra note 1 at 160,172, in support of a draft of the Condominium Agreement states in partGoogle Scholar: “The question of how to deal with domestic slavery in the Soudan is much more difficult. For the moment we had better leave it alone.” Slavery within the Sudan continued at least into the 1920's. See Cunnison, Ian, Baggara Arabs: Power and Lineage in a Sudanese Nomad Tribe 80 (Oxford 1966)Google Scholar; Warburg, Gabriel, The Sudan Under Wingate: Administration in the Anglo-Egyptian Sudan (1899–1916) at 177–178 (London 1971)Google Scholar. In the United States, the 13th amendment to the U.S. Constitution, which came into force on 18 December, 1865, states: “Neither slavery nor involuntary servitude, except as a punishment for crime, whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction.” On the subject of slavery under Islamic law, see Juynboll, , “'Abd,” in Shorter Encyclopaedia of Islam p. 1 (1974)Google Scholar.

⁵⁸ Pres. Order no. 279, s. 3(a) (4 12, 1984)Google Scholar.

⁵⁹ Id., s. 3(c).

⁶⁰ Id., s. 5(a).

⁶¹ Id, s. 5(b).

⁶² Id., s. 4(b).

⁶³ This Act was amended by the Transitional Military Council with the approval of the Council of Ministers on 16 11, 1985Google Scholar.

⁶⁴ Consumption Tax Act, 1984, ss. 3, 37Google Scholar.

⁶⁵ Id., ss. 40–41.

⁶⁶ 4 Laws of the Sudan 45 (5th ed. 1976) (amended 1982)Google Scholar.

⁶⁷ 4 Laws of the Sudan 110 (5th ed. 1976) (amended 1982)Google Scholar.

⁶⁸ The Act does not specify the disposition of the monies collected. But see, People's Local Gov't Act, 1981 s. 23(c)Google Scholar which states that “fines and fees of the People's Courts” shall be part of the revenue of the District Councils of the local government.

⁶⁹ 11 Laws of the Sudan 151 (5th ed. 1982) (amended 1982 and 1984)Google Scholar.

⁷⁰ Interpretation of Laws and General Clauses (Amendment) Act, 1984 s. 2(a)Google Scholar (promulgated by President Nimeiri, on 30 05, 1984)Google Scholar. The Islamic calendar commenced at the time of the migration (the Hidjra) of the Prophet Muhammad from Mecca to Medina (622 A.D.). Each of the 12 months of the Muslim calendar begins based “on the real and testified observation of the new moon”, Vernet, , “Mathematics, Astronomy, Optics,” in The Legacy of Islam 481 (Schacht, J. & Bosworth, C., eds., 2nd ed. 1974)Google Scholar, with the result that the Islamic year contains approximately 353 to 355 days per year. The current year of the Muslim calendar, 1406 A.H., commenced in 09 1985Google Scholar. For a table of each of the starting dates of the Muslim year during the period 1970–1983, see Abdeen, A. & Shook, D., The Saudi Financial System 267 (1984)Google Scholar.

⁷¹ Transitional Constitution, 1985, art. 101Google Scholar. Because the 1985 Constitution provides at art. 3 that inconsistent legislation is repealed to the extent of any conflict, the definitions of “year and month” and “financial year” in s. 4 (as amended) of the Interpretation of Laws and General Clauses Act, 1974, 7Google ScholarLaws of the Sudan 136 (5th ed. 1982)Google Scholar, may be deemded to now conform with art. 101 of the 1985 Constitution.

⁷² 10 Laws of the Sudan 427 (5th ed. 1982) (amended 06, 1983)Google Scholar.

⁷³ The former national People's Assembly, which was the legislature under the 1973 Constitution, was dissolved in April 1985. It operated pursuant to regulations periodically issued by the President of the Republic, most recently in February 1982. A new Constituent Assembly is scheduled to be elected in April 1986. Pursuant to the Transitional Constitution, 1985, art. 56(7), the new Assembly will draft its own regulations to govern its operations.

⁷⁴ Financial Procedure Regulations, 1978 (promulgated by the Minister of Finance on 21 12, 1978), ss. 3, 5, 9(5)Google Scholar.

⁷⁵ Id., s. 5; Financial and Accounts Procedure Act, 1977 s. 6.

⁷⁶ Permanent Constitution, art. 161 (1973)Google Scholar (replaced 1985). Regarding the contents of the budget, the Transitional Constitution, 1985, art. 102Google Scholar, merely states: “The Minister of Finance shall prepare the yearly budget which comprises the estimates of revenue and estimates of expenditure except the expenditure chargeable against the reserve.”

⁷⁷ Financial and Accounts Procedure Act, 1977 s. 5Google Scholar.

⁷⁸ Financial Procedure Regulations, 1978 s. 6Google Scholar.

⁷⁹ Id., s. 9(5). Transitional Constitution, 1985, art. 102.

⁸⁰ Permanent Constitution, art. 160 (1973)Google Scholar. The 1985 Constitution does not specify any such time limit.

⁸¹ People's Assembly (Conduct of Business) Regulations, 1982 s. 84(1)Google Scholar.

⁸² Id., s. 84(2); Permanent Constitution, art. 162 (1973).

⁸³ Permanent Constitution, art. 179 (1973)Google Scholar. The 1985 Constitution, art. 102, states: “When the Council of Ministers approves the budget it shall be submitted for passing to the Transitional Military Council or the Constituent Assembly as the case may be.”

⁸⁴ Financial Procedure Regulations, 1978 s. 55Google Scholar.

⁸⁵ People's Assembly (Conduct of Business) Regulations, 1982 s. 14.

⁸⁶ Permanent Constitution art. 173 (1973)Google Scholar; People's Assembly (Conduct of Business) Regulations, 1982 s. 61Google Scholar.

The 1985 Constitution, art. 109(1), is to the same effect, except that such legislative bills regarding taxes are now to be submitted to the Transitional Military Council.

⁸⁷ Permanent Constitution, art. 171 (1973)Google Scholar.

⁸⁸ People's Assembly (Conduct of Business) Regulations, 1982 ss. 75(1), 80Google Scholar.

⁸⁹ Id., ss. 75–79.

⁹⁰ Permanent Constitution, art. 157 (1973)Google Scholar.

⁹¹ Id, art. 106, 172.

⁹² Transitional Constitution, 1985, art. 108Google Scholar

⁹³ Circular no. 1-A-5–4-T. See, supra note 4.

⁹⁴ See e.g., Turabi, , “The Islamic State,” in Voices of Resurgent Islam 241, 246 (Esposito, J. ed. 1983)Google Scholar (“There is nothing in Islam which inhibits or forbids the government from imposing, from time to time, taxes other than zakat for the general welfare of the community.”); Faridi, , “Zakat and Fiscal Policy,” in Studies in Islamic Economics 119, 121–122 (Ahmad, K. ed. 1980)Google Scholar, noting that an Islamic state can properly impose taxes on income, inheritance, professions, consumption, and capital gains,'in addition to zakat, but stating certain limitations, e.g.: 1) certain items of expense must be deductible; 2) no taxes can be imposed on persons whose incomes are below the nisab stipulated in zakat (see text at supra note 45); 3) double or multiple assessment of the same personal tax base in the same period is impermissible. Faridi also notes that some Muslim scholars and jurists deem an estate or inheritance tax to be unallowable.

⁹⁵ The most notorious example of this involved the execution in January 1985 of a 76 year old Sudanese religious leader, Mahmoud Mohammad Taha, following his conviction for heresy. Not only is heresy not expressly proscribed in Sudan's Penal Code, 1983, but the Criminal Procedure Act, 1983 sec. 247(1) expressly states that a death sentence shall not be carried out on any person who has reached the age of 70 years old. See, “Death of a 'Heretic,'” Economist, 2 02, 1985, at 33Google Scholar; “Martyr Guides Moslems in Fight Against Fanaticism,” International Herald Tribune, 20 01, 1986, at 4Google Scholar. See generally, Rahman, S. A., Punishment of Apostasy in Islam, Lahore: Institute of Islamic Culture (2nd ed. 1978)Google Scholar; Heffening, , “Murtadd,” in Shorter Encyclopaedia of Islam 413 (1974)Google Scholar.

⁹⁶ Permanent Constitution, art. 163 (1973)Google Scholar; Transitional Constitution, 1985 art. 103(1)Google Scholar.

⁹⁷ Permanent Constitution, art. 170 (1973)Google Scholar.

⁹⁸ People's Assembly (Conduct of Business) Regulations, 1982 s. 61.

⁹⁹ Id., s. 75(1). Under the 1985 Constitution, art. 103(1), the Council of Ministers is to submit the appropriation bill to the Transitional Military Council.

¹⁰⁰ Permanent Constitution, art. 164–165 (1973).Google Scholar

¹⁰¹ Transitional Constitution, 1985 art. 103(2)Google Scholar.

¹⁰² Id., s. 103(3).

¹⁰³ Permanent Constitution, art. 166 (1973)Google Scholar. Under the Transitional Constitution, 1985 art. 104(1), the Council of Ministers may submit an “advance expenditure appropriation bill” to the TMC which serves the same function.

¹⁰⁴ Permanent Constitution, art. 167 (1973)Google Scholar. The Transitional Constitution, 1985 art. 105(1)Google Scholar provides for the same procedure, i.e., the Council of Ministers is to submit the supplementary appropriation bill to the TMC.

¹⁰⁵ People's Assembly (Conduct of Business) Regulations, 1982 ss. 77(3), 79(2)Google Scholar.

¹⁰⁶ Id., s. 77(8). Under the 1985 Constitution, art. 105(2), supplementary appropriation bills are to be handled by the TMC in the same manner as regular appropriation bills. See text at supra note 102.

¹⁰⁷ Financial and Accounts Procedure Act, 1977 s. 7(1)Google Scholar.

¹⁰⁸ Financial Procedure Regulations, 1978 s. 8Google Scholar; Azhar, B., Development Budgeting in the Sudan 15 (Khartoum: Development Studies and Research Centre, Monograph no. 4, 1977)Google Scholar.

¹⁰⁹ Financial and Accounts Procedure Act, 1977, s. 7(2)Google Scholar.

¹¹⁰ Id., s. 8.

¹¹¹ Interpretation of Laws and General Clauses Act, 1974, s. 6(2), 7 Laws of the Sudan 137 (5th ed. 1982).Google Scholar

¹¹² Financial and Accounts Procedure Act, 1977 s. 8.Google Scholar

¹¹³ 1966 Act no. 2.

¹¹⁴ Treasury Bills (Amendment) Act, 1982 s. 3 (promulgated May 1982 by President Nimeiri).Google Scholar

¹¹⁵ Sudan Government Internal Loans (Registered Stocks) (Amendment) Act, 1982 s. 2 (promulgated 8 May, 1982 by President Nimeiri).Google Scholar

¹¹⁶ Premium Savings Bond Act, 1974 s. 9, 7 Laws of the Sudan 214 (5th ed. 1982).Google Scholar

¹¹⁷ Id., ss. 10–15. But see, Civil Transactions Act, 1984 s. 471–472, which purports to prohibit most contracts of betting and gambling.Google Scholar

¹¹⁸ See text at supra notes 22–29Google Scholar.

¹¹⁹ Regional Government Act, 1980 s. 11, 11 Laws of the Sudan 155 (5th ed. 1982). See note 25, supra.Google Scholar

¹²⁰ Regional Government Act, 1980 s. 28. As to the former composition of the Regional Assemblies, see The People's Assembly and the People's Regional Assemblies Elections Act, 1973, 6 Laws of the Sudan 493 (5th ed. 1982) (repealed Dec. 1985). See note 25, supra. New Regional Assemblies have not yet been elected or appointed in any of the regions.Google Scholar

¹²¹ Regional Government Act, 1980 s. 14.Google Scholar

¹²² Id., s. 15. The current power to appoint the Regional Governor, Deputy Governor and Regional Ministers rests with the national Council of Ministers. Sudanese Laws Coordination Act, 1406 ss. 3, 5(1) (promulgated Dec. 1985).Google Scholar

¹²³ Permanent Constitution, art. 182E (1973, as amended 07, 1980) (replaced 1985).Google Scholar

¹²⁴ Transitional Constitution, 1985 art. 16.Google Scholar

¹²⁵ 6 Laws of the Sudan 213 (5th ed. 1982).Google Scholar

¹²⁶ The justification for the conclusion that Presidential Order no. 1, 1983 was unconstitutional, is as follows: Following the Sudanese civil war which lasted during the years 1955–72, a peace treaty was signed in Addis Ababa, Ethiopia. The terms of that peace treaty, which set forth a particular governmental structure for the Southern Sudan, were adopted as “The Southern Provinces Regional Self-Government Act, 1972”. Not only did this latter Act remain neither amended nor expressly repealed, but its terms were protected by the 1973 Constitution of the Sudan. The 1973 Constitution, art. 8, stated:

“Within the unitary Sudan, there shall be established in the Southern Region a Regional Self-Government in accordance with the Southern Provinces Regional Self-Government Act, 1972, which shall be an organic law, and shall not be amended except in accordance with the provisions thereof.”

The 1972 Self-Government Act at, section 34, provides the method by which it may be amended:

“This Act shall only be amended by a majority of three-quarters of the People's Assembly and with the approval of a majority of two-thirds of the citizens of the Southern Region in a referendum to be carried out in that Region.”

The 1983 Presidential Order no. 1 clearly constituted a de facto amendment of the 1972 Self-Government Act, notwithstanding the absence of a referendum held in the South, since the two laws differ in several material regards. For example, the 1972 Act provides for a single Southern Region comprised of three provinces, while the 1983 Order transformed the former provinces into autonomous regions. Second, under the 1972 Act, the executive power in the Southern Region vests in a High Executive Council, a situation confirmed by the “The High Executive Council and People's Regional Assembly Act, 1981”, 11 laws of the Sudan 369 (5th ed. 1982) (repealed 1985).Google Scholar Under the 1983 Order, however, the executive branch of each of the three Southern Regions was headed by a Regional Governor, assisted by a Deputy Governor and Regional Ministers.

With the promulgation of the 1983 Presidential Order, the validity of a series of legislative Acts was called into question, although none of these Acts was repealed or expressly amended after the June, 1983, Pres. Order no. 1 was issued. These statutes included: Southern Provinces Regional Self-Government Act, 1972; The Revenue of Taxes and Duties (Financial and Other Revenues) for the Southern Region of the Sudan Act, 1972; Distribution of Legal Powers Between the Central Ministries and Ministries of the Southern Region of the Sudan Act, 1977. Pres. Order no. 1, 1983 was repealed by the TMC in April, 1985 as a result of its Decree no. 14. The Transitional Constitution, 1985 art. 16(2) reinstituted the Southern Provinces Regional Self-Government Act, 1972, as the controlling legislation for the Southern Region.Google Scholar

¹²⁷ For example, sections 8 (powers of the Regional Governor and Regional People's Assembly), 6 (division of authority as between the national and regional organs) and 86 (the sources of regional revenue and permissible regional taxation), of the Regional Government Act, 1980, are identical to the analogous sections 4, 82 and 77 respectively of Presidential Order no. 1, 1983Google Scholar.

¹²⁸ Some Southern Sudanese support the principle of the South being divided into three separate regions, since that structure is seen to disperse the power otherwise held by the largest tribal group in the South, the Dinka. Other Southerners, however, believe that the greatest economic and political leverage for the South vis-à-vis the North can be maintained only with a unified regional government in the South. See, Sudanow, 12. 1985, at 15;Google Scholar June 1985, at 16; May 1985. at 5.

¹²⁹ Southern Provinces Regional Self-Government Act, 1972 ss. 16–21.Google Scholar

¹³⁰ Id., ss. 7–15.

¹³¹ The Distribution of Legal Powers Between the Central Ministries and the Ministries of the Southern Region of the Sudan Act, 1977, 10 Laws of the Sudan 393 (5th ed. 1982).Google Scholar

¹³² Supra note 27.

¹³³ National Capital Act, 1983 s. 6.Google Scholar

¹³⁴ Id., s. 10(1) and (4).

¹³⁵ Regional Government Act, 1980 s. 86(1);Google ScholarPres. Order no. 1, 1983 s. 77(1) (repealed 1985).Google ScholarThe National Capital Act, 1983 s. 22(1)Google Scholar sets forth in greater detail the sources of revenue for the National Capital area. Regarding the Southern Sudan, see Southern Provinces Regional Self-Government Act, 1972 ss. 24–25.Google ScholarAlthough Pres. Order no. 1, 1983 was repealed in 04 1985, citations to that order are made to assist interested readers with historical comparison.Google Scholar

¹³⁶ Regional Government Act, 1980 s. 71.Google ScholarPres. Order no. 1, 1983 s. 62 (repealed 1985) provided the same.Google Scholar

¹³⁷ Southern Provinces Regional Self-Government Act, 1972 s. 25(2).Google ScholarUnder the Financial Procedure Regulations, 1978 s. 24,Google Scholar the Southern Region is to submit a proposed budget to the central Ministry of Finance for approval prior to submitting the budget for passage before the Southern People's Regional Assembly. The logistical problems of following this procedure, considering existing transport and communications facilities between Khartoum and Juba, the capital of the Southern Region, are obvious.

¹³⁸ Regional Government Act, 1980 s. 70.Google Scholar See text at supra notes 70–71. Although the same rule was previously applicable regarding the Southern Region, Pres. Order no. 1, 1983 s. 61Google Scholar (repealed 1985), the 1972 Act, supra note 129, is silent on this point.

¹³⁹ Regional Government Act, 1980 s. 71.Google Scholar

¹⁴⁰ Id., s. 72(1).

¹⁴¹ Southern Provinces Regional Self-Government Act, 1972 s. 25(2).Google ScholarCompare Pres. Order no. 1, 1983 s. 63(1) (repealed 1985).Google Scholar

¹⁴² Regional Government Act, 1980 s. 72(2);Google ScholarPres. Order no. 1, 1983 s. 63(2) (repealed 1985).Google Scholar

¹⁴³ The Financial and Accounts Procedure Act, 1977, by its own terms (s. 3) is applicable only to the units of the central government, the People's Local Government CouncilsGoogle Scholar (these were the creation of the Local Government Act, 1971, repealed in 1981Google Scholar), the Southern Region, and Public Corporations and Organizations. This 1977 Act is ambiguous on the point whether its provisions in ss. 5–6 regarding the contents of budgets apply to the Southern Region or not. See text at supra note 77.

¹⁴⁴ Regional Government Act, 1980 s. 73.Google ScholarPres. Order no. 1, 1983 s. 64 (repealed 1985) was the same.Google Scholar

¹⁴⁵ Regional Government Act, 1980 s. 84;Google ScholarPres. Order no. 1, 1983 s. 75 (repealed 1985).Google Scholar

¹⁴⁶ Regional Government Act, 1980 s. 86(1)(b);Google ScholarSouthern Provinces Regional Self-Government Act. 1972 s. 25(1);Google ScholarPres. Order no. 1, 1983, s. 77(1)(ii) (repealed 1985).Google Scholar

¹⁴⁷ The Revenue of Taxes and Duties (Financial Aid and other Revenues) for Southern Region of Sudan Act, 1972, schedule s. 15, 6 Laws of the Sudan 227 (5th ed. 1982).Google ScholarUnder this Act, the President has authority to defer the making of such payments if he determines “that there are real and insurmountable difficulties which necessitate the alteration of the manner and date previously determined for repayment [of such aid]”. Id., s. 5. See also Financial and Accounts Procedure Act, 1977, s. 16,Google Scholar which states: “The Ministry [of Finance] shall inspect carefully the proposals of the annual budget of the…Southern Region with a view to determining the deficit which will be met by the Central Government or the surplus which will vest therein.”

¹⁴⁸ Based on interviews at the Ministry of Finance, Khartoum during 1984–85.

¹⁴⁹ National Capital Act, 1983 s. 21(1).Google Scholar

¹⁵⁰ Id., s. 21(1) and (2).

¹⁵¹ Id., s. 21(3).

¹⁵² National Capital Act, 1983 s. 22(1);Google ScholarRegional Government Act, 1980 s. 86(1);Google ScholarSouthern Provinces Regional Self-Government Act, 1972 ss. 24, 25(1)(i);Google ScholarRevenue of Taxes and Duties (Financial and Other Revenues) for Southern Region of the Sudan Act, 1972 s. 4.Google ScholarSee also, Pres. Order no. 1, 1983 s. 77(1) (repealed 1985).Google Scholar

¹⁵³ The legislation does not state from which person or unit of the national government such approval shall be obtained.

¹⁵⁴ Regional Government Act, 1980 s. 86(2);Google ScholarNational Capital Act, 1983 s. 22(2).Google Scholar In the case of the National Capital, the taxes or fees listed at (f) and (g) in the text are not subject to the restriction of prior approval.

¹⁵⁵ The Southern Provinces Regional Self-Government Act, 1972 s. 24 states in part:Google Scholar“The People's Regional Assembly may levy regional duties and taxes in addition to national and local duties and taxes.” The Transitional Constitution, 1985 art. 16(2) states in part:Google Scholar “The system of regional self-government of the Southern Region shall be based on one Sudan in accordance with the Southern Provinces Regional Self-Government Act 1972 and any amendments thereto. …”

¹⁵⁶ The Revenue of Taxes and Duties (Financial and Other Revenues) for Southern Region of the Sudan Act, 1972 s. 4 states in part:Google Scholar “The People's Regional Assembly may levy new taxes and duties as is [sic] specified in the Schedule hereto.” See infra note 170. It is arguable that this Act is in conflict with the Transitional Constitution, 1985 art. 16(2),Google Scholar see supra note 155, and thus repealed as a matter of law by virtue of art. 3 of the 1985 Constitution: “The provisions of this Constitution shall prevail over all laws and shall repeal the provisions of any laws conflicting with the Constitution to the extent of removing such conflict.”

¹⁵⁷ Regional Government Act, 1980, s. 6(o). See also, National Capital Act, 1983 s. 31(1), which states: “The Council of the Capital may make local laws…provided that such laws shall not be inconsistent with this Act or any other national law.”Google Scholar

¹⁵⁸ Regional Government Act, 1980 ss. 66, 80.Google Scholar

¹⁵⁹ Regional Government Act, 1980 s. 85.Google Scholar

^159a Id., s. 81.

¹⁶⁰ Southern Provinces Regional Self-Government Act, 1972, s. 7(1).Google Scholar

¹⁶¹ Id., s. 21.

¹⁶² Id., s. 29.

¹⁶³ Id., s. 15.

¹⁶⁴ Id., s. 27, as amended by the Sudanese Laws Coordination Act, 1406 ss. 3, 5(1) (promulgated 8 12, 1985).Google Scholar See, People's Regional Assembly (Conduct of Business) Regulations, 1973 s. 73 (for the Southern Region, promulgated 15 12, 1973; lapsed 1983).Google ScholarDuring the period 1983–85, each of the regional assemblies in the three former regions of the Southern Sudan had Conduct of Business Regulations, promulgated by the Regional Governors pursuant to Pres. Order no. 1, 1983 s. 23. See supra notes 120, 126.Google Scholar

¹⁶⁵ Regional Government Act, 1980 s. 31.Google Scholar

¹⁶⁶ National Capital Act, 1983 s. 37(1).Google Scholar

¹⁶⁷ People's Regional Assembly Conduct of Business Regulations, 1983 (for Equatoria) ss. 43–48 (issued by Governor Joseph Tombura on 16 06, 1983).Google Scholar

¹⁶⁸ See text at supra notes 52–62.Google Scholar

¹⁶⁹ National Capital Act, 1983 s. 22(1)(h)Google Scholar

¹⁷⁰ Revenue of Taxes and Duties (Financial Aid and Other Revenues) for Southern Region of Sudan Act, 1972 s. 4, 6 Laws of the Sudan 227 (5th ed. 1982). The schedule attached to this Act provides for the following taxes to “accrue to or be levied by the Southern Region”:Google Scholar

1. “That part of the business tax of the Southern Region which is presently collected by the Ministry of Finance and National Economy;”

2. “Taxation on property other than that provided for in the Rates Act, 1954;”Google Scholar

3. “Income tax collected from persons serving in the Southern Region of the Sudan whether in the service of the local or regional government, in the People's Armed Forces, Police, Prisons, Fire Brigade, Judiciary, Constitutional or Political organs;”

4. “Tax of large installations or factories and agricultural projects when established for the first time in the Region at the rate of 5% of the establishment cost.”

¹⁷¹ The legislative treatment of expenditure in the National Capital differs from that covering the regions, and will be treated separately. See, notes 180–182 and adjacent text. The Southern Provinces Regional Self-Government Act, 1972 does not deal with the subject of expenditures by the Southern Region. See, Pres. Order no. 1, 1983 s. 65 (repealed 1985).Google Scholar

¹⁷² Regional Government Act, 1980, s. 74.Google Scholar

¹⁷³ Id., s. 76.

¹⁷⁴ Id., s. 75.

¹⁷⁵ Id., ss. 66, 79.

¹⁷⁶ Id., s. 77.

¹⁷⁷ Supra note 103 and adjacent text.

¹⁷⁸ Regional Government Act, 1980 s. 68(1).Google Scholar

¹⁷⁹ Id., s. 78.

¹⁸⁰ National Capital Act, ss. 21(4), 25.Google Scholar

¹⁸¹ Id., s. 26.

¹⁸² Id., s. 25. Under the National Capital Act, 1983 s. 37(1), the President of the Republic (now the Council of Ministers) has authority to issue regulations (which this writer has not seen) regarding the operations of the Council of the Capital, which may bear on the issue of expenditures.Google Scholar

¹⁸³ Regional Government Act, 1980 s. 8(c);Google ScholarPeople's Local Government Act, 1981 ss. 9, 30(6), 33(5).Google ScholarSee also, Permanent Constitution, art. 183 (1973, as amended 1980) (replaced 1985); Pres. Order no. 1, 1983 s. 4(c) (repealed 1985).Google Scholar

¹⁸⁴ People's Local Government Act, 1981 s. 33(3).Google Scholar

¹⁸⁵ People's Local Government Act, 1981 s. 5;Google ScholarNational Capital Act, 1983 s. 11.Google Scholar

¹⁸⁶ People's Local Government Act, 1981 s 8(1);Google ScholarNational Capital Act, 1983 s. 14.Google Scholar

¹⁸⁷ People's Local Government Act, 1981 ss. 9, 33(5). In the National Capital, the Commissioner-General can suspend or amend any order by a District Council.Google ScholarNational Capital Act. 1983 s. 32(5).Google Scholar

¹⁸⁸ People's Local Government Act, 1981 s. 30(6). In the National Capital, the Council of the Capital can suspend or amend any order of a District Council “if it is inconsistent with the policies and rules made by the Council of the Capital”.Google ScholarNational Capital Act, 1983 s. 11(11).Google Scholar

¹⁸⁹ People's Local Government Act, 1981 s. 33(3).Google Scholar

¹⁹⁰ Id., s. 7.

¹⁹¹ National Capital Act, 1983 s. 12(1).Google Scholar

¹⁹² People's Local Government Act, 1981 s. 7.Google Scholar

¹⁹³ National Capital Act, 1983, s. 12(2) and (3).Google Scholar The District Councils in the National Capital area also have authority to delegate their powers to local councils in industrial or market areas. Id., s. 12(5).

¹⁹⁴ National Capital Act, 1983 s. 12(6);Google ScholarPeople's Local Government Act, 1981 ss. 7, 30(1).Google Scholar

¹⁹⁵ People's Local Government Act, 1981 s. 33(3).Google Scholar

¹⁹⁶ Id., s. 35.

¹⁹⁷ Id., s. 23; National Capital Act, 1983 s. 23.Google Scholar

¹⁹⁸ The 1954 Act referred to was repealed and replaced by the District Councils (Appropriation of Taxes) Act, 1982 (repealed 1984)Google Scholar, which declared that the revenues from three tax laws would become the revenues of the District Councils. These three tax laws, the Taxation of Land and Date Trees Act, 1925Google Scholar; The Taxation of Animals Act, 1925Google Scholar; and the Ushur Act, 1924, were repealed by the Zakat and Taxes Act, 1984Google Scholar.

¹⁹⁹ People's Local Government Act, 1981 s. 23(e).Google Scholar

²⁰⁰ National Capital Act, 1983 s. 23(b) and (h).Google Scholar

²⁰¹ People's Local Government Act, 1981 s. 7;Google ScholarNational Capital Act, 1983, ss. 12(7), 24(1)(c).Google Scholar

²⁰² Rates Act, 1954 s. 5, 4 Laws of the Sudan 45 (5th ed. 1976) (as amended 07 1982). In the case of People's Local Councils in the National Capital Area, real estate taxes are specifically identified as a source of revenue for town and rural councils.Google ScholarNational Capital Act, 1983 s. 24(1)(b).Google Scholar

²⁰³ People's Local Government Act, 1981 ss. 6, 22;Google ScholarNational Capital Act, 1983 s. 21.Google Scholar

²⁰⁴ People's Local Government Act, 1981 s. 22(1);Google ScholarNational Capital Act, 1983 s. 21(1).Google Scholar

²⁰⁵ People's Local Government Act, 1981 s. 22(2);Google ScholarNational Capital Act, 1983 s. 21(2).Google Scholar

²⁰⁶ People's Local Government Act, 1981 ss. 22(4), 35.Google Scholar

²⁰⁷ National Capital Act, 1983 ss. 21(4), 37(2).Google Scholar

²⁰⁸ People's Local Government Act, 1981 ss. 7, 30(1), 33(3), 35;Google ScholarNational Capital Act, 1983 ss. 12(6), 37(2).Google Scholar

²⁰⁹ See notes 152–157, supra, and adjacent text in Part VI(iii) of this article.

²¹⁰ See note 202, supra.

²¹¹ See note 198, supra.

²¹² See notes 54–62, supra, and adjacent text in Part IV of this article.

²¹³ People's Local Government Act, 1981 s. 23(e).Google Scholar

²¹⁴ Id., s. 325.

²¹⁵ Id., s. 8(1).

²¹⁶ People's Local Government Act, 1981 s. 30(1);Google ScholarNational Capital Act, 1983 s. 31(1).Google Scholar

²¹⁷ People's Local Government Act, 1981 s. 24;Google ScholarNational Capital Act, 1983 s. 25.Google Scholar

²¹⁸ People's Local Government Act, 1981 s. 25Google Scholar; National Capital Act, 1983 s. 26Google Scholar.

²¹⁹ People's Local Government Act, 1981 s. 27(1);Google ScholarNational Capital Act, 1983, s. 28(1).Google Scholar

²²⁰ On the interaction of law and economic development in Africa, see Seidman, “Law and Economic Development in Independent English-Speaking Sub-Saharan Africa,” in T. Hutchison et al., eds., Africa and Law 3 (1968); Karst, “Law in Developing Countries.” 60 Law Lib. J. 13 (1967); A. N. Allott, “Legal Development and Economic Growth in Africa.” in J. N. D. Anderson, Changing Law in Developing Countries 194 (1963); Nyhart, “The Role of Law in Economic Development,” 1962 Sudan L.J. & Rep. 394.

²²¹ The Regional Government Act, 1980, 11 Laws of the Sudan 155 (5th ed. 1982) applies to the five regions of the northern SudanGoogle Scholar. The Southern Provinces Regional Self-Government Act, 1972, 6 Laws of the Sudan 213 (5th ed. 1982) applies to the Southern Region of the SudanGoogle Scholar. See supra notes 22–29, and 118–133 and adjacent textGoogle Scholar.

²²² This subsection was deleted as a result of an amendment to the Act on 16 07, 1985.Google Scholar

²²³ This subsection was added by an amendment to the Act on 16 07, 1985.Google Scholar

²²⁴ Supra note 222.