In CAMINETTI V. UNITED STATES, 242 U.S. 470 (1917), the Court while applying the Literal rule of interpretation in its reasoning held thus: “It is elementary that the meaning of a statute must, in the first instance, be sought in the language in which the act is framed, and if that is plain… the sole function of the courts is to enforce it according to its terms.” And if a statute’s language is plain and clear, the Court further warned that “the duty of interpretation does not arise, and the rules which are to aid doubtful meanings need no discussion.”
HEADINGS OF A STATUTE SHOULD BE LOOKED AT TO CLARIFY AMBIGUITY
My Lords, I am persuaded that we must look at the heading of both sections of the statute to clarify any ambiguity. See OGBONNA v. A. G. IMO STATE (1992) 1 NWLR Pt. 220 Pg. 647, OYO STATE BOARD OF INTERNAL REVENUE v. UNIVERSITY OF IBADAN (2013) LPELR 2215. — H.M. Ogunwumiju, JSC. UBA v...