PETER-ODILI JCA (Delivering the Lead Judgment): This is an appeal by the appellant against the judgment of Honourable Justice C.V. Nwokorie of the Federal High Court, Katsina, delivered on 30 July 2007, whereby the learned trial judge entered judgment against the appellant in favour of therespondent for the sum of N22,466,200.50k (twenty-two million,four hundred and sixty-six thousand, two hundred naira and fifty kobo). The appellant was the defendant at the lower court while the respondent was the plaintiff. Facts The respondentcommenced thissuit under the undefended list claiming against the appellant as the receiver/manager of Sterling Civil Engineering Nigeria Limited for the sum of N22,466,200.50k (twenty-two million, four hundred and sixty-six thousand, two hundred naira and fifty kobo) being the balance of the contracts executed by the plaintiff for the defendant as well as the retention fees due to the plaintiff from the contract executed. The appellant after being served wi…