O.F Emiri

Where a public authority transfers wealth or benefit to a defendant in circumstances where it lacks capacity to transfer the wealth or benefit, the lack of capacity itself operates as a factual reason for restitution from the defendant. If that rule finds expression in the statement, ‘no abuse of public fund,’ then the corollary must be that there can be ‘no taxation without law.’ Reciprocity of the ‘no abuse of public fund,’ requires that the law also demands that where a plaintiff have transferred benefit to a public authority in circumstances where the authority has no capacity to accept the benefit, then it must make restitution of the benefit to the plaintiff. Our discussion would center on the principles and grounds of restitution from a public authorities to persons who transfer benefit to it in circumstances where the public authorities are not lawful justified to demand and or receive the benefit.