OBIETONBARA O. DANIEL-KALIO, J.C.A. (Delivering the Leading Judgment): Before us is an appeal and cross appeal that arose from the judgment of the Kano State High Court (the lower Court) in respect of a contractual relationship between the parties. The Respondents who also cross-appealed were the plaintiffs at the lower Court. Their case in that Court is that they were engaged in a lucrative business but their banker the appellant, so mismanaged their finances that their business became ruined. As a result, they employed the services of Financial and Management Consultants who raised some queries which formed the basis of their complaints to the Appellant. Their complaints to the Appellant having yielded no positive result, the Respondents reported the Appellant to the Central Bank of Nigeria (CBN) which looked into the matter, found the Appellant liable and ordered it to pay the Respondent the sum of N5 Million and further ordered the Appellant to return two Certificates of Occupancy…