LEGAL PRINCIPLE: EVIDENCE LAW – Admissibility of Bank Statements – Substantial Compliance with Statutory Requirements
PRINCIPLE STATEMENT
It is not necessary that the words of the statutory provision must be strictly followed word by word before secondary evidence of bank ledger entries is admitted; substantial compliance suffices.
RATIO DECIDENDI (SOURCE)
"It is not necessary according to law that the words of the section must be strictly followed word by word before secondary evidence of the entries in the ledger of the bank is admitted in evidence once there is substantial compliance. See Yassin v. Barclays Bank DCO (1968) 1 All NLR (Reprint) 171 at 177; Oguma v. I.B.WA. (1988) 1 NWLR (Pt.73) 658; Anyaebosi v. R. T Briscoe Ltd. (1987) 3 NWLR (pt.59) 84."
EXPLANATION / SCOPE
Substantial compliance with statutory requirements for admissibility of bank statements suffices; strict literal compliance is not mandatory. The court will admit secondary evidence of bank ledger entries if the essential requirements are met. Technical deviations that do not affect the reliability of the evidence do not render it inadmissible. The principle promotes admissibility of reliable evidence while protecting against abuse. The opposing party can still challenge the accuracy or weight of the evidence. The court examines whether the substance of the statutory requirements has been satisfied. The rule balances procedural compliance with practical reality. The objective is to admit trustworthy evidence, not exclude it for minor technical flaws.