IBRAHIM SHATA BDLIYA, J.C.A. (Delivering the Leading Judgment): This is an appeal against the judgment of the Kano State High Court of Justice (the Lower Court) in Suit No. KN/FTCC/007/2011 delivered on the 21st of January, 2013, by Hassan, J. (as he was then). The respondent as the claimant at the Lower Court sought the following reliefs:
(a) Against all the defendants:
The sum of N178,659,445.00 (One Hundred and Seventy Eight Million, Six Hundred and Fifty Nine thousand, Four Hundred and Forty Five Naira) being cost of Textile Materials supplied to the defendants which value is still outstanding against the defendants in favour of the Claimant.
(b) Against the 1st defendant:
i. The sum of N36,200,000.00 (Thirty Six Million, Two Hundred Thousand Naira) being balance of money collected from the Claimant for supply of precious stones.
ii. The sum of N20,000,000.00 (Twenty Million Naira) and $40,000 (Forty Thousand Dollars) collected as loan by the 1st defendant from the Claimant for Bureau …