SECTIONS OF STATUTE BE READ TOGETHER

HEADINGS OF A STATUTE SHOULD BE LOOKED AT TO CLARIFY AMBIGUITY

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)

THE WORD “MAY” SYNONYMOUS WITH “SHALL”

In Ushie v. Agbalu (2013) JELR 51127 (CA), the court relied on: Iyoho v. Effiong where the Supreme Court per A. M. Mukthar, JSC (as she then was) said: “Although the word ‘may’ is used in the provision, it does not necessarily mean that it means permissible. ‘May’ in ‘Black’s Law Dictionary, 8th Edition, page 1000, has been defined inter alia as ‘loosely, is required to; shall; must…In dozens of cases, courts have held may to be synonymous with shall or must, usually in an effort to effectuate legislative intent.”

STATUTES ARE TO BE READ AS A COMPOSITE WHOLE

There are certain settled principles that guide the Court in the interpretation of statutes. Generally, statutory provisions must be interpreted in the context of the whole statute and not in isolation. They must be interpreted in a manner that is most harmonious with its scheme and general purpose. Furthermore, where the subject matter being construed relates to other sections (or subsections) of the same statute, they must be read, considered and construed together as forming a composite whole. See: General Cotton Mill Ltd. Vs Travellers Palace Hotel (2018) 12 SC (Pt. II) 106 @ 130 lines 14 -35; 168 lines 20 – 31. See also: Obi Vs INEC (2007) 7 SC 268; Akpamgbo-Okadigbo & Ors. Vs Chidi & Ors. (2015) 3 – 4 SC (Pt. III) 25; Nobis-Elendu Vs INEC (2015) 6 – 7 SC (Pt. IV) 1.

— K.M.O. Kekere-Ekun JSC. Umeano v. Anaekwe (SC.323/2008, Friday January 28 2022)