OGEBE, J.C.A. (Delivering the Leading Judgment): The appellant sued the respondent in the High Court, Aba claiming the following reliefs in paragraph 28 of its statement of claim:
"(a) An order of this honourable court compelling the defendant to waive or absolve or write off the sum of N10,805,000.00 (Ten million, eight hundred and five thousand naira) being the cost of 2900 bales of stockfish destroyed by the Health Authorities as a result of the defendant's negligence or alternatively.
(b) N30,000,000.00 (thirty million naira) as special and general damages for negligence."
Pleadings were filed and exchanged by the parties and the respondent in its amended statement of defence included a counter-claim against the appellant in paragraph 32 thereof as follows:
"Whereof the defendant Counter-claims from the plaintiff as follows:-
(i) The said total sum of N38, 352,908.63 due on the plaintiff's Account Nos. 004/021765/5 and 001020/017655.
(ii) An order directing the plaintiff to liquid…