<p>SIDI DAUDA BAGE, J.S.C. (Delivering the Leading Judgment): This is an appeal against the decision of the Court of Appeal, Ilorin Division delivered on the 15th day of December, 2004, wherein the lower Court allowed the appeal by setting aside the judgement of the trial Court with its consequential Orders.</p><p>SUMMARY OF FACTS</p><p>The Appellant, as Plaintiff at the trial Court filed the suit leading to the instant appeal at the High Court of Kwara State, sitting in Ilorin. The Respondent was at all material time to this case, a finance clerk with the Appellant who was charged with the responsibility of assisting the Appellant&#x27;s accountant in lodgements of money in banks. On 11th April, 1994 both the Respondent and Appellant&#x27;s accountant went to the Kwara State Government House at Ilorin to retrieve the Appellant&#x27;s money for lodgement at the United Bank for Africa (UBA), Ilorin branch. The monies were kept in three separate bags containing N683,590:00; N782,550:00 and N310,201:00 respectively.</p><p>The…</p>