BELGORE, J.S.C. (Delivering the Leading Judgment): The appellant is a chartered accountant and was employed with effect from 3rd May, 1978 by the respondent as Chief Internal Auditor as evidenced by respondent's letter of 28th April, 1978, Exhibit B, which reads:
"Mrs O.O. Layade,
10, Glover Road,
Dear Mrs. Layade,
RE: YOUR EMPLOYMENT AS CHIEF INTERNAL AUDITOR
We take pleasure in confirming to you that your application for the job of Chief Internal Auditor for Panalpina World Transport Nigeria Limited has been accepted.
Below stated please find the remunerations which will be paid to you:
(1) Salary: N13,800.00 per annum.
(2) Housing allowance: N6,000.00 per annum, payable in advance on the 1st of January of ever year as a lump sum.
(3) Overtime allowance: N40.00 per month
(4) Car allowance: N156.00 per month.
Enclosed please find our contract agreement, which kindly go through and sign same on the appropriate portion, accepting the conditions of service.