Section 92 Evidence Act 2011
Section 92 Evidence Act 2011 is titled ‘Proof that bank has made returns or been duly licensed‘. It is under Part V (DOCUMENTARY EVIDENCE) of the Act. It states as follows:
(1) The fact of any bank having duly made a return to the Central Bank, the Nigerian Deposit Insurance Corporation or the Federal Inland Revenue Service may be proved in any legal proceedings by the production of a copy of its return verified by the affidavit of an officer of the bank, or by the production of a copy of a newspaper purporting to contain a copy of such return published by the Central Bank, the Nigerian Deposit Insurance Corporation or the Federal Inland Revenue Service, as the case may be.
(2) The fact of any bank having been licensed under the Banks and Other Financial Institutions Act may be proved by the production of a certificate by an officer of the bank that it has been duly licensed under that Act.
(3) In this section –
“Central Bank” means the Central Bank of Nigeria established by the Central Bank of Nigeria Act;
“Federal Inland Revenue Service” means the Federal Inland Revenue Service established by the Federal Inland Revenue Service Act; and
“Nigerian Deposit Insurance Corporation means the Nigerian Deposit Insurance Corporation established by the Nigerian Deposit Insurance Corporation Act.