MOHAMMED, J.S.C: (Delivering the Leading Judgment): The respondent was appointed stockist and reseller for J. Allen and Company Limited for Kwara State. In the dealership agreement the respondent was selling heavy commercial vehicles, passenger cars, tractors, spare parts and Yamaha motor-cycles. The pattern of trading activities between the parties were occasional cash purchases, deposit of funds by cheques and drafts. Three distinct accounts were therefore opened and maintained by the 1st appellant on respondent's behalf into which all agreed discounts due to the respondent were to be paid.
In 1985 the respondent filed a writ of summons in Ilorin High Court, Kwara State, claiming, initially against the 1st appellant, various sums of money totaling N411,109.81k, the break down of which is as follows:
"(i) 21/2% discount of 285 commercial vehicles on retained account which amounts to N84,803.47 and 5% retained discount for 234 passenger vehicles which amount to N32,192.95K
(ii) N50,0…