COKER, JSC (Delivering the Leading Judgment): This is a second appeal in a matter which originated in the Upper Area Court, Katsina, in the North-Central State. In that court the present respondent, Alhaji Barmo Makudawa, as plaintiff sued the present respondents, the Katsina Local Authority ("the local authority") and one Sarkin Shanu for the sum of 2,152pounds.10s.0d being the value of 105 cows allegedly sold by him to the local authority and accepted on behalf of the authority by the second defendant, Sarkin Shanu. At the trial of the action evidence was taken by the court from the parties and witnesses, and in a reserved judgment the Upper Area Court found in effect that the plaintiff did sell the cows to the local authority as claimed, and observed as follows:
"In view of the reasons I have stated I accept the complainant's claim against the Katsina Local Authority because he Alhaji Barmo has proved that the authority owes him 115 cattle valued at 2,152pounds.10s.0d,that is 20po…