The general rule as to who can tender documentary evidence is that documentary evidence should be tendered through its maker. This is because the maker of such documents can validly answer the questions put forward with regards to the documents so his attendance may be necessary to facilitate cross-examination. See Section 91 of the Evidence Act 2011. See also the cases of Statoil Nig. Ltd v. Inducon Nig. Ltd [2014] 9 NWLR (Pt 1411) (P. 94, Paras, A-B). It is not however, at all times that documentary evidence must be tendered by the maker, as the person to whom it is made can also produce it in Court. If it can be shown to the Court by the person seeking to tender same that the maker of the document is dead or unfit by reason of his body or mental condition; that the presence of the maker of the document may also be excused if he is overseas or if it is not reasonably practicable to call him to tender the document in view of attendant expense.
— O. Oyewumi, J. Aseidu v Japaul (2019) – NICN/AK/01/2016