On whether an incorporated body qualifies as a “person”, it is trite that where a company, or other body of persons, is registered under the Companies and Allied Matters Act, it is vested with the status of a legal entity and is regarded as a person. In Kasandubu vs. Ultimate Petroleum Ltd (2008) 7 NWLR (Pt.1086), a person was defined to mean both artificial and natural persons and includes sole or public bodies, corporate or incorporate.
— Oweibo, J. Megawatts v. Gbagada phase (2020) – FHC/L/CS/982/2020