MUSA DATTIJO MUHAMMAD, J.C.A. (Delivering the Leading Judgment): This judgment is in respect of the appeal and cross appeal against the judgment of the Kebbi state High Court delivered on 6th January granting in part Appellant's claim and dismissing in whole Respondent's counter claim in Suit No.KB/HC/11/2005. The facts of the case that brought about the two appeals are hereunder supplied.
By paragraph 21 of its amended statement of claim, the Appellant as Plaintiff claimed against the Respondent, the defendant at the court below, as follows:-
a. "The sum of N138,452,926.56 (One Hundred and Thirty Eight Million, Four Hundred and Fifty Two Thousand Nine Hundred and Twenty six Naira Fifty Three Kobo only) being the amount due from the defendant to the plaintiff as final account plus accrued interest as at 31st July, 2005 in respect of the contract for the rehabilitation of specialist Hospital, Birnin Kebbi made up as follows:
i. N95,075,468.61 (Ninety Five Million and Seventy Five Thous…