<p><strong> OMOLEYE JCA (Delivering the lead : ): </strong> This is an appeal against the ruling of the High Court of Justice, Niger State per Hon. Justice F. L. Abubakar which was delivered on 27/9/05.</p><p><em> Statement of Facts </em> :</p><p>The appellant was awarded a contract by the 1st respondent for the management of the control posts located at Jebba, Mokwa, Suleja and Wuse for the purpose of collecting taxes in respect of all livestock, grains produce and other goods passing through Niger State vide a contract agreement executed on 22/6/01. The contract was for a term of five years commencing from the 1st day of February, 2001 and terminating on the 31st day of January, 2005. The 1st respondent unilaterally terminated the agreement <em> inter alia </em> based onan alleged irregular remittance of the contractual monthly dues by the appellant. As a result of this, the appellant instituted a suit against the respondents in the Niger State High Court on 7/5/2002to enforce the terms of the agreement. The suit was dismissed …</p>