EDOZIE, J.C.A. (Delivering the Leading Judgment): This appeal emanated from Suit No. C/98/93 commenced at the Calabar High Court but concluded at the Ogoja High Court to which the trial Judge was transferred. It was commenced by the respondent as plaintiff suing on behalf of Ndoma-Egba, Ebri and Company which is a firm of solicitors. The partners were at all material times Chief Victor Ndoma-Egba, the senior partner and Richard D. Ebri (now deceased) as a partner. The suit was against the appellant Bank with respect to its Calabar Branch in which the respondent opened and operated a Current Account No.05756. Upon the order of the Court, parties filed their pleadings terminating in the respondents' amended statement of claim and the appellant's amended statement of defence. As articulated in paragraph 18 of the amended statement of claim, the terms of the claim read as follows:-
"18. Whereof, the plaintiff claims from the defendant:-
i) The sum of N331,000.00 unlawfully withdrawn from…