Let me hasten to state that even if the phrase any person denotes singular, by Section 14 of the Interpretation Act, in construing enactments, words in the singular include the plural and words in the plural include the singular. See COKER v. ADETAYO (1996) 6 NWLR (PT 454) 258 at 266, UDEH v. THE STATE (1999) LPELR (3292) 1 at 16-17 and APGA v. OHAZULUIKE (2011) LPELR (9175) 1 at 24-25.
— U.A. Ogakwu, JCA. ITDRLI v NIMC (2021) – CA/IB/291/2020