OLUFUNLOLA OYELOLA ADEKEYE, J.S.C. (Delivering the Leading Judgment): The 1st appellant, S.H. Ahmed a businessman and an investor is the chief promoter and a majority shareholder in the 2nd appellant's leading Leather Products Limited and the 3rd appellant's Saidtall Shoes Ltd. The respondent; the Central Bank of Nigeria is a banker and chief financial adviser/regulator of the Federal Government of Nigeria. The functions of the respondent include operation and regulation of the Debt Conversion Auction Programme of the Federal Government through the debt conversion committee. The 2nd and 3rd appellants were brought in as plaintiffs by the amendment to the Writ of Summons and Statement of Claim with leave of the trial court on the 11th of December 1996 (vide pages 30-41 of the record of appeal). On the 22nd of March 1991, the 1st appellant applied to the respondent for participation in the debt conversion auction programme of the respondent. The 1st appellant was the redemptory of the d…