Nigerian Evidence Act 2011
Section 208 - Cases in which evidence not given upon oath may be received.
(1) Any court may, on any occasion, if it deems it just and expedient, receive the evidence, though not given upon oath, of any person declaring that the taking of any oath whatsoever is, according to his religious belief, unlawful, or who, by reason of want of religious belief ought not, in the opinion of the court, to be admitted to give evidence upon oath.
(2) The fact that in any case evidence not given upon oath has been received, and the reasons or the reception of such evidence, shall be recorded in the minutes of the proceeding.
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