CORDELIA IFEOMA JOMBO-OFO, JCA (Delivering the Leading Judgment): This appeal is against the decision of Hon. Justice D. W. Okocha of the High Court of Rivers State (hereinafter known as trial/lower Court) delivered 27th November, 2013 in suit No. PHC/2733/2013.
STATEMENT OF FACTS
In a writ of summons issued 10th December, 2012 and a statement of claim dated 4th June, 2013 and filed 6th June, 2013, the claimant at the lower Court who before us is the respondent had sought the following reliefs against the defendant who herein is the appellant:
26. WHEREFORE THE CLAIMANT CLAIMS AGAINST THE DEFENDANT:
A. A declaration that the Claimant is owed Fifty Two Million, Two Hundred and Sixty Three Thousand, Seven Hundred and Fifty Naira only (₦52,263,750.00) by the defendant.
B. An order directing the Defendant to pay the sum of Fifty Two Million, Two Hundred and Sixty Three Thousand, Seven Hundred and Fifty Naira only (₦52, 263,750.00) owed to the Claimant inclusive of value added tax (VAT) by the …