YAKUBU JCA (Delivering the Lead Judgment): The appellant advanced a loan in the sum of ₦55,000.00 (fifty-five thousand naira) to the respondent which was to be paid back in two instalments, at an interest rate of 10%. The respondent paid several sums of money to the appellant totaling ₦254,000.00 (two hundred and fifty-four thousand naira) and at a certain stage, the respondent gave his eight (8) cows to the appellant in order to offset the balance of the interest on the loan which then stood at ₦225,000.00 (two hundred and twenty-five thousand naira). The 8 cows of the respondent were valued at ₦170,000.00 (one hundred and seventy thousand naira). The appellant still claimed that the respondent was indebted to him, in the sum of ₦386,000.00(three hundred and eighty-six thousand naira). In reaction to that demand, the respondent repudiated the agreement and then sued the appellant at the Upper Area Court, Yola. His claim was for:
“(1) An order that the 8 cows of the plaintiff be imm…