MOHAMMED LAWAL GARBA, J.C.A. (Delivering the Leading Judgment): The Appellant had disengaged/retired the Respondents from its employment with effect from July, 1995 and paid them emoluments based on annual basic salaries, but the Respondents insisted that they were entitled to emoluments based on annual terminal salary plus allowances as provided for in the Federal Government Circular No:B63216/S.I/X/618 of 13th September, 1991. The Appellant said the circular was only applicable to workers in government and public companies and not to private companies as a result of which the Respondents dragged the Appellant before the High Court of Lagos State in Suit No: LD/1323/2001 by which they sought reliefs as follows: -
"(i) A DECLARATION that the plaintiffs are entitled to be paid gratuity calculated on the basis of total emoluments instead of on terminal salaries only:-
(ii) The total sum of ₦2,948,991.29 (Two Million, Nine Hundred and Forty-Eight Thousand Nine Hundred and Ninety Three Na…