TIJJANI ABUBAKAR, J.C.A. (Delivering the Leading Judgment): This is an appeal against the judgment of the Abia State High Court presided over by Hon. Justice S. A. Nwakaffio, delivered on the 23rd day of February 2011.
In brief, the Appellants who are defendant before the Abia State High Court, brought appeal, challenging the ruling delivered on the 23rd February, 2011, wherein the learned trial judge rejected document sought to be tended by the Defendants/Appellants in this appeal, on the ground that the said document does not qualify as purchase receipt.
Appellants brief of argument filed on 7th June 2012, was settled by learned counsel Mike Okezie, counsel distilled the following issues for determination:
"1. Whether or not the document rejected, does not qualify as a purchase receipt, because there is no indication of financial transaction on the face of it.
2. Whether or not a land document not registered can be admissible in evidence as a purchase receipt."
The Respondents bri…