Deposition signifies “a statement of a witness made under oath out of Court… Depositions are all matters of procedure as they are adjectival in nature and content”, see Buhari v. INEC (2008) 19 NWLR (Pt. 1120) 246 at 377 and 378, per Tobi, JSC. Indubitably, the admissibility of evidence, of all species, is regulated by the Evidence Act.
— O.F. Ogbuinya JCA. Stanbic IBTC Bank Plc v. Longterm Global Cap. Ltd. & Ors. (September 20 2021, ca/l/1093/2017)