The position of the law courts is that election petition results and reports are very important. As such any allegation of defect on them cannot just be glossed over. The value of election petition results and reports cannot be over-emphasized. The entire election petition is often hinged on the issue of who scored the highest number of valid votes and this is revealed by the election results and reports sheets so to say the least, they must be in conformity with the law as their admission is fundamental to the core issue at hand in the election petition case.
In the case of OGBAHON V. REG. TRUSTEES C.C.C. (2002) 1 NWLR (Pt. 749) pg. 675 it was held that the date on election results and reports is of great significance in proof of their contents and many issues flow from the date it was executed. Without having the date of such sought to be tendered as Exhibit, how can the tribunal know that it was made contemporaneous with the date the results were declared?
However the court went ahead to hold that it may be of some probative value where the maker of it gives oral evidence stating the date it was executed. But on a general note, where an election result or report is undated, and there is no oral evidence by the maker in court clarifying its date of execution, it is given no probative value at all by the court or tribunal in deciding the petition. See ADIGHIJIE V. NWAOGU (2010) 12 NWLR (Pt. 1209) 419 at 481