The cardinal principle of law of interpretation is that a court when interpreting a provision of a statute must give the words and the language used their simple and ordinary meaning, and not to venture outside it by introducing extraneous matters that may lead to circumventing or giving the provision an entirely different interpretation to what the law maker intended it to be. – A.M. Mukhtar, JSC. Unipetrol v. Edo State Internal Revenue (2006) – S.C. 286/2001
WHEN STATUTE MAY BE CONSTRUED RETROSPECTIVELY
The retrospective nature of a statute may concern the whole provisions of the Statute, as where the commencement date so indicates; or may concern only a section of the statute – see Lauri v. Renad. (1892) 3 Ch. 402 at p. 421; Pardo v. Bingham, (1868 -69) 4 L.R.Ch. App. 735 at p. 739 and West v. Gwynne (1911) 2 Ch. 1. Where a statute is passed for the purpose of supplying an obvious omission in a former statute, the subsequent statute has relation back to the time when the prior Act was passed – see p. 395 of Craies on Statute Law. 7th Edition. Where a statute is in its nature declaratory, the presumption against construing it retrospectively is inapplicable – See A – G v. Theobald. (1890) 24 Q.B.D. 557. If by necessary implication from the language employed that the legislature intended a particular section to have a retrospective operation, the courts will give it such an operation- Lane v. Lane (1896) P. 133.
Ibrahim v Barde (1996) – SC.74/1995