Section 261: Powers of certain officers to take statutory declarations

(1) An officer of a rank not below that of major or corresponding rank (in this section referred to as an "authorised officer") may, outside Nigeria, take statutory declarations from persons subject to service law under this Act.
(2) A document purporting to have subscribed to it the signature of an authorised officer in testimony of a statutory declaration, being taken before him in pursuance of subsection (1) of this section and containing in the jurat or attestation a statement of the date on which the declaration was taken and of the full name and rank of the authorised officer shall be admitted in evidence without proof of the signature being the signature of that officer or of the facts so stated.