My Lords, I am persuaded that we must look at the heading of both sections of the statute to clarify any ambiguity. See OGBONNA v. A. G. IMO STATE (1992) 1 NWLR Pt. 220 Pg. 647, OYO STATE BOARD OF INTERNAL REVENUE v. UNIVERSITY OF IBADAN (2013) LPELR 2215.
— H.M. Ogunwumiju, JSC. UBA v Triedent Consulting Ltd. (SC.CV/405/2013, July 07, 2023)