EBIOWEI TOBI, J.C.A. (Delivering the Leading Judgment): This appeal, which is a sister appeal to Appeal NO: CA/YL/27/2017 is against the ruling of Hon. Justice B. L Iliya (Mrs.) of the Gombe State High Court of Justice delivered on 28/1/16 in suit No: GM/200/2015. The facts that culminated into this appeal is that, sometime on/or about the 25/5/2009, the Appellant applied for a loan facility from the 1st Respondent for the sum of N75,000,000.00 (seventy-five million naira only) which was guaranteed by the 2nd Respondent. The Appellant was unable to repay the facility and so, on two occasions, the facility was converted to loans. The Appellant was in default in repaying the loan thereby failing to settle its indebtedness to the 1st Respondent. This prompted the 1st Respondent to commence the suit in the lower Court claiming mainly for the sum of N184,162,850.73k representing the principal sum of the loan and the interest accruing from the loan facilities. The Appellant claimed for pre …