Marginal notes, otherwise known as side notes or section heads are short notations appearing above or beside each section of a statute or regulation. While marginal notes are not part of a statute, they provide an interpretative aid to Courts and are useful in considering the purpose of a section and the mischief at which it is aimed. See per Eso, JSC in OLOYO V. ALEGBE (1983) 2 S.C.N.L.R. 35 AT 57; Per Idigbe, JSC in UWAIFO V. AG BENDEL STATE (1982) 7 SC 124 AT 187 188, OSIEC & ANOR V. AC & ORS (2010) LPELR-2818 (SC), INAKOJU & ORS V. ADELEKE & ORS (2007) LPELR 1510 (SC), YABUGBE V. C.O.P (1992) LPELR 3505 (SC).
— A. JAURO, JSC. UBA v Triedent Consulting Ltd. (SC.CV/405/2013, July 07, 2023)