ELFRIEDA OLUWAYEMISI WILLIAMS-DAWODU, JCA (Delivering The Leading Judgement): This appeal is as a result of the decision of the Federal High Court, Port Harcourt, delivered on November 2nd 2022 wherein garnishee order nisi was made absolute and directed the Appellant the 1st garnishee to deduct the sum of US$ 29,854,856.9 at source from the monthly Federation Allocation Accounts of the 3rd Respondent to be paid to the designated account of the 2nd Respondent. The Appellant being dissatisfied has appealed to this Court.
At the Court below, the 1st and 2nd Respondents instituted an action vide Originating Summons against the 3rd and 4th Respondents in respect of the alleged contractual relationship between the parties. According to the pt and 2nd Respondents, the 3rd and 4th Respondents were indebted to them in respect of 25% commission on the sum of One Hundred and Nineteen Million, Four Hundred and Nineteen Thousand, Four Hundred and Twenty Seven Dollars, Fifty-Nine Cents (USD 119,419,…