 The position under the Nigerian Penal Code and, that of the Indian Penal Code is consistent with the position under common law, where it used to be a requirement that the oath must have been taken before a competent jurisdiction, that is before same person or persons authorized by English law to take cognizance of the proceeding in or for which the oath is given, and administer the oath.It must be pointed out that under the Penal Code, even if the oath is improperly administered by an incompetent person, the offence is still committed, if the person who made the false statement were bound by an ‘express provision of the law to state the truth.’

Turner enumerated those instances under common law, when the absence of ‘competent jurisdiction’ will result to the administration of oath on a witness being declared invalid, hence could not afford grounds for the prosecution of any person for perjury