see the example
C:\Documents and Settings\Administrator>sqlplus /nolog
SQL*Plus: Release 11.2.0.1.0 Production on Sat Oct 22 13:15:50 2011
Copyright (c) 1982, 2010, Oracle. All rights reserved.
SQL>
SQL>
SQL>
SQL> conn sys@orcl105 as sysdba
Enter password:
Connected.
SQL>
SQL>
SQL> set serveroutput on
SQL>
SQL> begin
2 if null = null then dbms_output.put_line('TRUE');
3 elsif not (null = null) then dbms_output.put_line('FALSE');
4 else dbms_output.put_line('Not TRUE and not FALSE');
5 end if;
6 end;
7 /
Not TRUE and not FALSE
PL/SQL procedure successfully completed.
SQL>
SQL>
SQL>
SQL> ed
Wrote file afiedt.buf
1 begin
2 if null != null then dbms_output.put_line('TRUE');
3 elsif not (null != null) then dbms_output.put_line('FALSE');
4 else dbms_output.put_line('Not TRUE and not FALSE');
5 end if;
6* end;
SQL> /
Not TRUE and not FALSE
PL/SQL procedure successfully completed.
SQL>
SQL>
SQL>
SQL>
see the following link
https://forums.oracle.com/forums/thread.jspa?messageID=4098609
C:\Documents and Settings\Administrator>sqlplus /nolog
SQL*Plus: Release 11.2.0.1.0 Production on Sat Oct 22 13:15:50 2011
Copyright (c) 1982, 2010, Oracle. All rights reserved.
SQL>
SQL>
SQL>
SQL> conn sys@orcl105 as sysdba
Enter password:
Connected.
SQL>
SQL>
SQL> set serveroutput on
SQL>
SQL> begin
2 if null = null then dbms_output.put_line('TRUE');
3 elsif not (null = null) then dbms_output.put_line('FALSE');
4 else dbms_output.put_line('Not TRUE and not FALSE');
5 end if;
6 end;
7 /
Not TRUE and not FALSE
PL/SQL procedure successfully completed.
SQL>
SQL>
SQL>
SQL> ed
Wrote file afiedt.buf
1 begin
2 if null != null then dbms_output.put_line('TRUE');
3 elsif not (null != null) then dbms_output.put_line('FALSE');
4 else dbms_output.put_line('Not TRUE and not FALSE');
5 end if;
6* end;
SQL> /
Not TRUE and not FALSE
PL/SQL procedure successfully completed.
SQL>
SQL>
SQL>
SQL>
see the following link
https://forums.oracle.com/forums/thread.jspa?messageID=4098609