JUMMAI HANNATU SANKEY, JCA (Delivering the Leading Judgment): This Appeal is predicated on the Judgment of the Adamawa State High Court of Justice delivered on 26th September, 2012 in Suit No ADSY/44/2007. The Respondent, (as Plaintiff), filed a Writ of Summons on 4th September, 2003, wherein it claimed from the Appellant Bank, (as Defendant), the sum of N39, 508,156.00 plus interest thereon as damages for negligence by the Defendant Bank in the operations of the Plaintiff's two (2) accounts at the Defendant Bank's Yola branch.
Briefly put, the facts of the case are that the Plaintiff, a business establishment, was, for over 10 years prior to the institution of the suit, a customer of the Defendant Bank at its Lagos, Ibadan and Yola branches. It opened a Remittance Account at the Appellant Bank's Yola Branch for the purpose of its business in Adamawa State and its environs. By a letter dated 22-05-91 written from the Plaintiff's Head office in Lagos and sent to the Appellant Bank's B…