UDE V. NWARA & ANOR. (1993) JELR 43303 (SC): “I agree with Chief Umeadi that although section 28(1) of the Law states that the lessor “may enter a suit”, “may” should be construed as mandatory i.e. as meaning “shall” or “must”. I believe that it is now the invariable practice of the courts to interpret “may” as mandatory whenever it is used to impose a duty upon a public functionary the benefit of which enures to a private citizen.”
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)