Black’s Law Dictionary Seventh Edition simply defines Domicile as the place at which a person is physically present and that the person regards as home, a person’s true, fixed, principal, and permanent home to which that person intends to return and remain even though currently residing elsewhere – same is also termed permanent abode. Every person has a domicile at all times, and no one has more than one domicile at once. Black’s Law Dictionary Seventh Edition defines a Residence as – (1) the act of fact of living in a given place for sometime a year’s residence. (2) The place where one actually lives as distinguished from a domicile. Whereas Residence usually just means bodily presence as an inhabitant in a given place, domicile usually requires bodily presence plus an intention to make the place one’s home. A person thus may have more than one residence at a time but only one domicile. Though the term domicile and residence are used synonymously. (3) The place where a corporation or other enterprise does business or is registered to do business. (4) A house or fixed abode.
— O.O. Adekeye, JCA. Omotunde v. Omotunde (2000) – CA/I/M.57/2000