OTISI JCA (Delivering the Lead Judgment): This is an appeal against the judgment of the High Court of Akwa Ibom State, Uyo Judicial Division, delivered on 13 February 2012, in suit No. HU/MISC.75/2011, by Andrew Okon J. Judgment in the said suit was delivered in favour of the 1st and 2nd respondents wherein the appellant was ordered to pay from the 3rd respondent’s cash reserve deposit domiciled with the appellant the sum of N4,473,428.76 (four million, four hundred and seventy-three thousand, four hundred and twenty-eight naira, seventy-six kobo) to the 1st and 2nd respondents in respect of the judgment debt and costs awarded by the Okobo High Court, Akwa Ibom State in suit No. HOK/MISC.8 2008. The facts leading to this appeal are as follows: On May 28 2003, the 1st and 2nd respondents obtained judgment against Urue Offong- Oruko Local Government Council, in suit No. HOK/UND. 1/2003. on October 13 2008, the 1st and 2nd respondents obtained the order of Okobo High Court in suit No. …