DR MUHAMMAD IBRAHIM ONUJABE & ORS V FATIMA IDRIS (2011) LPELR – 4059 (CA) as follows: “The Oaths act is a general statute that deals with oaths. The provision under Evidence Act on affidavit places a condition precedent which ought to be fulfilled to render the affidavit competent. One fundamental condition is the swearing on oath before the commissioner for oath. It is on this vein that the provision under the oaths Act becomes relevant. That is why a defect as regards the swearing on oath is not a mere irregularity as to form but defect as to substance.”
We think it appropriate to observe however that where a judge thinks that the case of a child-witness should be taken away from the provisions of Section 182(1), there should be recorded a note to that effect stating that in his opinion the child is capable of understanding the nature of an oath.
– Coker JSC. Okoye v. State (1972)