In Ushie v. Agbalu (2013) JELR 51127 (CA), the court relied on: Iyoho v. Effiong where the Supreme Court per A. M. Mukthar, JSC (as she then was) said: “Although the word ‘may’ is used in the provision, it does not necessarily mean that it means permissible. ‘May’ in ‘Black’s Law Dictionary, 8th Edition, page 1000, has been defined inter alia as ‘loosely, is required to; shall; must…In dozens of cases, courts have held may to be synonymous with shall or must, usually in an effort to effectuate legislative intent.”
MEANING OF “SUBJECT TO”
Megarry J in Clerk Ltd. v. Inland Revenue Commissioners (1973) 2 All E.R.513 at 520: “The phrase ‘subject to’ is a simple provision which merely subjects the provisions of the subject subsection to the provisions of the master subsections. Where there is no clash, the phrase does nothing; if there is collision the phrase shows what is to prevail.”