<p>MOHAMMED LADAN TSAMIYA, J.C.A.(Delivering the Leading Judgment): This is an appeal against the Ruling of the High Court of Benue State sitting in Makurdi Division in its original jurisdiction in suit No.: MHC/158/96 delivered on 20/3/1998.</p><p> The Plaintiff, (who is the Respondent herein) filed an action against the defendant (now Appellant herein) in the High Court (referred herein the trial court) claiming as follows:-</p><p> (a) N87,112.50 (Eighty Seven Thousand, One Hundred and Twelve Naira, Fifty Kobo) as unpaid accommodation fee for chalet No.: 205 at the rate of N250.00 (Two Hundred and Fifty Naira only) Hotel day/Night plus 15% Valued Added Tax (V.A.T.) from 14th August, 1995 to 15th July, 1996, the two dates inclusive.</p><p> (b) N250:00 (Two Hundred and Fifty Naira only) plus N37:00 (Thirty Seven Naira only) VAT, totaling N287:50 (Two Hundred and Eighty Seven Naira, Fifty kobo) per Hotel day/night from and including 16/7/96 till judgment is delivered and complied with.</p><p> (c) A Declaration on th…</p>