In ADESOLA V. ABIDOYE (1999) 14 NWLR (Pt. 637) 28 @ p. 56, where the Supreme Court per Karibi-Whyte J.S.C., “The construction of the word “may” in provisions of statutes has always raised difficulties. This is not because of the impression of the word … because the word “may” assumes a technical meaning depending upon the intendment of the statutory provision in which it is used. Although the etymological meaning of “may” is permissive and facultative and seldom can mean “must” and imperative it assumes this last-mentioned character; when there is anything in the provision that makes it the duty on the person on whom the power is conferred to exercise that power. When the exercise of the power is coupled with a duty on the person to whom it is given to exercise it, then it is imperative. In the instant case, there is a duty on the aggrieved who desires to set aside the decision of the prescribed authority to make his representation to the Commissioner for Chieftaincy Affairs within twenty-one days of the decision. The use of the expression ‘may’ in this situation is not merely facultative, but mandatory. There is no alternative.The aggrieved has no choice of action in the remedy provided for him….Accordingly, the word ‘may’ in Section 22(5) of the Chiefs Law of Oyo State, 1978 should be construed as imperative; the exercise of the right not being optional.”
STATUTES ARE TO BE READ AS A COMPOSITE WHOLE
There are certain settled principles that guide the Court in the interpretation of statutes. Generally, statutory provisions must be interpreted in the context of the whole statute and not in isolation. They must be interpreted in a manner that is most harmonious with its scheme and general purpose. Furthermore, where the subject matter being construed relates to other sections (or subsections) of the same statute, they must be read, considered and construed together as forming a composite whole. See: General Cotton Mill Ltd. Vs Travellers Palace Hotel (2018) 12 SC (Pt. II) 106 @ 130 lines 14 -35; 168 lines 20 – 31. See also: Obi Vs INEC (2007) 7 SC 268; Akpamgbo-Okadigbo & Ors. Vs Chidi & Ors. (2015) 3 – 4 SC (Pt. III) 25; Nobis-Elendu Vs INEC (2015) 6 – 7 SC (Pt. IV) 1.
— K.M.O. Kekere-Ekun JSC. Umeano v. Anaekwe (SC.323/2008, Friday January 28 2022)