IBIYEYE, JCA (Delivering the Lead Judgment): This interlocutory appealis sequel to the ruling of Emeordi, J. sitting in the Effurun Division of the Delta State High Court of Justice delivered on the 16th of January, 1996.
The matter in controversy between the plaintiffs, now respondents , and the defendant, now appellant, in the substantive action is borne out by the writ of summons and reflected in the statement of claim. The appellant, by virtue of the Bendel State High Court (Civil Procedure) Rules applicable to Delta State 1988 (hereinafter referred to as Delta State Rules 1988) filed a statement of defence. Paragraph 7 of the statement of claim is of moment and it reads:
“7. Wherefore the plaintiffs (sic) claim against the defendant severally as follows:
(a) The sum of N14,000.00 (Four hundred and fourteen thousand naira?) being their monies fraudulently deducted by the defendant as tax and purportedly paid to the tax offices of the internal revenue, Rivers and Delta States.
(b) R…