MOHAMMED, J.S.C. (Delivering the Leading Judgment): In these proceedings which commenced in the High Court of Cross River State holden at Calabar, the respondent as plaintiff, brought an action against the appellant, as defendant, with the following particulars:
"The plaintiff at all times materiallyin this case is a peddler of the defendant's products. From this business relationship, the plaintiff maintains both product and deposit accounts with the defendant. The plaintiff apart from being entitled to make withdrawals from his deposit account was to be reimbursed on incidental expenses incurred by the plaintiff within and in the course of the business of the defendant.
Whereof the plaintiff after repeated demands for these entitlements and persistent failure and or neglect by the defendant to meet these demands now claims a total sum of N71,636.00 as follows:-
1.(a) N16,300.00 Deposit Account
(b) 1,200.00 Claim on vehicle maintenance of the defendant
(c) 4,136.00 Freight expenses…