ACHIKE, J.S.C.: (Delivering the Leading Judgment): The appellant, as plaintiff, sued the respondent, as defendant, for breach of contract claiming a total of ₦429,869.00 comprising special and general damages; the said breach of contract had arisen from defendant's failure to honour its loan agreement of ₦116,500.00 entered into with the plaintiff. The said loan of ₦116,500.00 was subsumed under the Agricultural Guarantee Credit Scheme Fund Act 1977 whereby the defendant was to grant the said loan to the plaintiff and which was to be guaranteed by the Central Bank of Nigeria. The loan was to be advanced in two instalments of ₦60,000.00 and ₦56,500.00. The first instalment had been fully disbursed while the second was only partially disbursed. The defendant withheld ₦30,000.00 of the ₦56,000.00 to off-set the previous overdraft granted to the plaintiff. Despite the plaintiffs denial of the arrangement between the parties whereby the defendant was to off-set the previous overdraft of ₦3…