C. IDIGBE, J.S.C. (Delivering the Leading Judgment): This appeal was allowed on the 17th May, 1976 for reasons which we now give.
In the High Court of Bendel State holden at Ubiaja the Appellants claimed from the Respondent the sum of N1,637.31 as money due from, and owing by, the Respondent. Pleadings were exchange and delivered and relevant portions thereof read:-
"Statement of Claim
(1)The Plaintiffs are a trading Company registered in Nigeria with their Headquarters in Ogbarefe in the Midwestern State.
(2) The Plaintiffs buy rubber lumps and process them for export.
(4) The Defendant has been a customer of the Plaintiff, from April 1966.
(5) The Plaintiffs at the request of their customers of whom the Defendant was one, make cash advantages to them.
(6) The Plaintiffs at the request of the Defendant made cash advances by cheques drawn on Barclays Bank Benin City for the supply or rubber lumps to the Plaintiffs by Defendant.
(7) The advances made to the Defendant were defrayed fro…