(2019) lpelr-46541(sc)

45
ASHAKACEM PLC v. ASHARATUL MUBASHSHURUN INVESTMENT LTD CITATION: (2019) LPELR-46541(SC) In the Supreme Court of Nigeria ON FRIDAY, 1ST FEBRUARY, 2019 Suit No: SC.213/2016 Before Their Lordships: MARY UKAEGO PETER-ODILI Justice of the Supreme Court KUMAI BAYANG AKA'AHS Justice of the Supreme Court KUDIRAT MOTONMORI OLATOKUNBO KEKERE-EKUN Justice of the Supreme Court AMIRU SANUSI Justice of the Supreme Court EJEMBI EKO Justice of the Supreme Court Between ASHAKACEM PLC - Appellant(s) And ASHARATUL MUBASHSHURUN INVESTMENT LIMITED - Respondent(s) RATIO DECIDENDI (2019) LPELR-46541(SC)

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Page 1: (2019) LPELR-46541(SC)

ASHAKACEM PLC v. ASHARATULMUBASHSHURUN INVESTMENT LTD

CITATION: (2019) LPELR-46541(SC)

In the Supreme Court of Nigeria

ON FRIDAY, 1ST FEBRUARY, 2019Suit No: SC.213/2016

Before Their Lordships:

MARY UKAEGO PETER-ODILI Justice of the Supreme CourtKUMAI BAYANG AKA'AHS Justice of the Supreme CourtKUDIRAT MOTONMORI OLATOKUNBOKEKERE-EKUN Justice of the Supreme Court

AMIRU SANUSI Justice of the Supreme CourtEJEMBI EKO Justice of the Supreme Court

BetweenASHAKACEM PLC - Appellant(s)

AndASHARATUL MUBASHSHURUN INVESTMENTLIMITED - Respondent(s)

RATIO DECIDENDI

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1. APPEAL - FRESH POINT(S) ON APPEAL: Whether the Supreme Court canpronounce on an issue not raised at the Court of Appeal"The angle taken by the appellant is that Exhibit L which was tendered andadmitted before the trial Court should herein be discountenanced as the Courtbelow ought to have known that the document was computer generated and didnot meet the conditions provided for under Section 84 (4) of the Evidence Act. Theresistance from the respondent stems from the fact that this contention of theappellant is belatedly brought up at this stage as it was not an issue at the Court ofAppeal and so cannot be taken up here since it was not protested against in theCourt below and a pronouncement made upon it. Again for full measure is that thisCourt cannot enter into the determination on the issue, leave of Court having notbeen sought and obtained in that regard being a fresh issue on appeal since notbeing raised in the Court of Appeal though presented in the trial Court. Theimplication is that after the trial Court's pronouncement or use thereof, the matterwas abandoned at the stage of the Court below and so the issue rested for all timeas there is no competence for appeal from High Court to the Apex. See Idufueko vPfizer Products Ltd (2014) 12 NWLR (Pt.1420) 96 at 122; Guobadia v The State(2004) LPELR - 1344 (SC) page 11; Section 233 (1) of the 1999 Constitution;Aladejobi v NBA (2013) 5-7 MJSC (Pt.11) 20 -207."Per PETER-ODILI, J.S.C. (Pp.26-27, Paras. B-B) - read in context

2. APPEAL - INTERFERENCE WITH CONCURRENT FINDING(S) OF FACT(S):Attitude of the Supreme Court to interference with concurrent finding(s) of fact(s)of Lower Courts"This Court is herein faced with concurrent findings of fact of the two Courts belowthat the respondent had supplied 6,384,469 litres of LPFO to the appellant whichthe appellant urges the Court to depart from and the question that is thrown upalongside that invitation of the appellant is if this Court is armed with what wouldpropel such an upset of the earlier findings such as that if the findings wereperverse or bedeviled with error in substantive or procedural law which if notcorrected will lead to a miscarriage of justice. Indeed there is a plethora of judicialauthorities to the effect that disturbing concurrent findings of fact of two or moreCourts below is not done lightly or unadvisedly. That such an interference is usuallyguided to avert a miscarriage of justice and not offhandedly as the fancy takes thehigher appellate Court. See Bankole v Pelu (1991) 8 NWLR (Pt.211) 23; Sosanya vOnadeko & Ors (2005) LPELR - 3105 (SC) pages 37-38 per Ejiwunmi JSC; Oseniv Bajulu (2009) LPELR - 2796 (SC) 14; Lokoyi & Ors v Olojo (1983) 8 SC61."Per PETER-ODILI, J.S.C. (Pp. 31-32, Paras. B-A) - read in context

3. APPEAL - INTERFERENCE WITH CONCURRENT FINDING(S) OF FACT(S):Circumstances under which an appellate court will interfere with the concurrentfindings of two lower Courts"An appellate Court will not readily interfere with the concurrent findings of two ormore Courts unless the appellant can show that such findings are perverse andwould lead to miscarriage of justice if nothing is done. See: Bankole v. Pelu (1991)8 NWLR (Pt. 211) 23."Per AKA'AHS, J.S.C. (P. 36, Paras. A-B) - read in context

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4. CONTRACT - OFFER AND ACCEPTANCE: Whether acceptance of an offer isnecessary in order to crystallise a contract"In this instance Exhibit M contains the respondent's dual requests on upwardreview of the contract prices of LPFO supplied to the appellant's Kano and Ashakastorage tanks. For LPFO supplied to Kano the respondent had requested for areview from N59.50 to N69.50 per litre. For supplies to Ashaka, the respondentoffered to supply LPFO at N75.00 per litre as against the contract price of N65.00per litre. Exhibit E is the reply to Exhibit M which is silent on the request for upwardreview of supplies. No evidence was adduced to show that appellant approved inwriting the respondent's request on the new contract price offer of N69.50 per litreor any other price for supplies to Kano storage tank. The implication of what is onground is that an offer of the upward review remained unaccepted and so it cannotbe said that there was a valid contract in the absence of the unconditional orunqualified acceptance of an offer in order to have a valid contract on the offer tosupply at N69.50 of LPFO. Also there was no offer to supply at N75.00 per litre. Ona scenario such as the present, I rely on the following cases on the need for thereto be unqualified acceptance of an offer in order to have a valid contract.(1) OMEGA BANK PLC v O.B. C. LTD (2005) 8 NWLR (Pt.928) 547 at 575 Para A."In order to decide whether the parties have reached an agreement, it is usual toinquire whether there has been a definite offer by one party and an unqualifiedacceptance of that offer by another.It is the Law of contract that the letter of acceptance must unqualifiedly accept theparticular offer".(2) BEST (NIG.) LTD V BLACKWOOD HODGE (NIG.) LTD (2011) 5 NWLR (Pt.1239) 95at 127 Para G. "An offer must be unconditionally and unqualifiedly accepted. Anyaddition to or subtraction from the terms of the offer is an alteration to the termsand amounts to a total rejection of the offer by the offeree".(3) NNEJI v ZAKHEM NIG. LTD (2006) 12 NWLR (Pt.994) 297 at 311 Para H."It is trite law that an offer must be accepted in order to crystallize into a contract".I agree with the appellant's learned counsel that it is trite law that there are threeessential ingredients of a valid contract, an offer, an unqualified acceptance of thatoffer and consideration.(1) See SONA BREWERIES v SIR SHINA PETERS & ANOR (2005) 1 NWLR (Pt.908)478 at 488 where it was held thus:-"And before any contract or agreement can be said to come into existence, in law,there must be an unmistaken and precise offer and unconditional acceptance ofthe terms mutually agreed upon by the parties. In other words the parties to theagreement must be in consensus ad idem as regards the terms and conditionsfreely and voluntarily agreed upon by them. Both sides to the contract must beclear as to what the more fundamental term and crucial terms of the agreementconnote before the agreement can be said to come into legal effect". Exhibit Ewhich allegedly fixed N75.00 per litre as contract price for supplies to appellant'sKano storage tank could not have been a response to/acceptance of theoffer/request contained in Exhibit M for a reviewed contract price of N69.50 perlitre, and so the Court of Appeal was evidently not right in its decision allowing theCross-Appeal."Per PETER-ODILI, J.S.C. (Pp. 16-19, Paras. F-F) - read in context

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5. CONTRACT - COUNTER OFFER: Legal effect of a counter offer"In BEST (NIG.) LTD V BLACKWOOD HODGE (NIG.) LTD (2011) 5 NWLR (Pt.1239) 95at 127 Para G-H. "An offer is impliedly rejected if the offeree instead of acceptingthe original offer makes a counter-offer which varies the terms proposed by theofferor. Hyde v Wrench (1840) Bear. 334. The Legal effect of a counter offer is torepudiate or discharge the original offer so that it cannot subsequently be acceptedby the offeree". See also Afrotec Technical Service (Nig.) Limited v M.I.A. & SonsLimited (2000) 15 NWLR (Pt.692) 730."Per PETER-ODILI, J.S.C. (P. 20, Paras. A-C) -read in context

6. EVIDENCE - ORAL/DOCUMENTARY EVIDENCE: Whether oral evidence can beallowed to discredit or contradict a documentary evidence"...What is clear from the opposing positions of the trial Court and that of the Courtof Appeal in their interpretation of the Exhibits M and E is that while the trial Courttook the stance that the contracts having been reduced into writing no oralevidence can be led to add or vary it while the Court of Appeal had wanted partiesto lead evidence to the meaning of Exhibit E.For a fact the stance of the Court of Appeal runs counter to the statutory provisionson the matter and specifically. I refer to Section 128 (1) of the Evidence Act whichprovides as follows:-Section 128 ( 1) of the Evidence Act:"When a judgment of a Court or any other judicial or official proceeding contractgrant or other disposition of property has been reduced to the form of a documentor series of documents, no evidence may be given of such judgment orproceedings or terms of such contract, grant or disposition of property except thedocument itself or secondary evidence of its content in cases where secondaryevidence is admissible under this Act; nor may the contents of any such documentbe contradicted, altered, added to override by oral evidence".In EZENWA v K.S.H.S.M.B. (2011) 9 NWLR (Pt.1251) 89 at 118 paras B-C."Where a case is fought on pleadings supported by documentary evidence, oralevidence should not be allowed to contradict the clear terms of the documentssince the task before the Court is to interpret or construct the terms of the saidexhibits".It is now trite in law that oral evidence is inadmissible either to add to or subtractfrom the contents of a document as a document speaks for itself with the resultthat parties cannot give evidence contrary to its contents. It follows therefore thatno burden of proof rests on the appellant to discharge on the interpretation ofcontractual documents since the primary duty in interpretation of documents isplaced squarely on the Court and the Court discharges that duty without the aid oforal evidence. The task is carried out by the Court within the case fought onpleadings supported by documentary evidence which precludes oral evidencebeclouding or contradicting the clear terms of the documents. See Bongo vGovernor Adamawa State (2013) 2 NWLR (Pt.1339) 403 at 444, Uzamere vUrhoghide (2011) All FWLR (Pt.558) 839; Ezenwa v K.S.H.S.M.B. (2011) 9 NWLR(Pt.1251) 89 at 118."Per PETER-ODILI, J.S.C. (Pp. 14-16, Paras. D-D) - read incontext

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7. EVIDENCE - BURDEN OF PROOF/ONUS OF PROOF: Whether a party seekingdeclaratory reliefs must establish his entitlement to the reliefs upon the strength ofhis own case"A facet appearing in the answer to the question herein raised is that the primaryreliefs asked for by the respondent are declaration on the variation of the contractprice and the validity of the contract and this brings into operation the fact that aparty who claims declaratory reliefs has a duty to prove entitlement to thedeclaration unassisted by the weakness in the opponent's case."Per PETER-ODILI,J.S.C. (P. 16, Paras. D-F) - read in context

8. EVIDENCE - DOCUMENTARY EVIDENCE: When is the proper time for taking anobjection to the admissibility of a document"The objection against a document is to be raised only at the point of tendering itin evidence not before such as at the preliminary stage and that is what a pre-trialsession is. I place reliance on the following cases - Adejumo & Anor v Governor ofLagos State (1970) LPELR - 99 (SC) page 7; Itim & Ors v Ikpe & Anor (1983) LPELR -1172 (SC) P.19."Per PETER-ODILI, J.S.C. (P. 23, Paras. B-D) - read in context

9. EVIDENCE - STATEMENT MADE WITHOUT PREJUDICE: Whether a statementmade without prejudice during a negotiation can be admitted in court when suchnegotiation fails"...That being the law it falls to reason that the letter dated 2nd March 2009 havingbeen made in the process of reconciling the dispute between the parties and so theCourt of Appeal was right to have upheld the decision of the trial Court on thedocument.The principle is anchored on the basis that at the point of mediation, parties shouldspeak freely all in the quest for a peaceful resolution of the dispute. This principleof free discussion will be seriously prejudiced or impaired if any offer or admissionmade in the process of the negotiation could be given in evidence and used insupport of a party's case in Court afterwards where the negotiation breaks down.Therefore when those negotiations are reduced in writing they are usually marked"without prejudice" for the avoidance of doubt and so remain inadmissible againstthe parties or any of them in the ensuing suit in Court. However, if the words"without prejudice" is not stated in plain language, it does not detract from the factthat the words are implied in the negotiations conducted in documentary form orverbally. See Ashibuogwu v Attorney General Bendel State (1988) 1 SC 248; (1988)1 NWLR (Pt.69) 138 at 169 which case interpreted Section 198 of the Evidence Actwhich provisions are impari materia with the old Evidence Act which interpretedthe law in accordance with the established cannon of interpretation, reliance beingplaced on public policy in the protection and service of public interest. This is allthe more germane at this current time where the trend is the encouragement ofmediation and resolution of disputes in peaceful atmosphere without resorting toCourt process. All I have been I have been labouring to put across is that the Courtbelow was right in its findings and decision on this issue that the said document of2nd March, 2009 remained outside and inadmissible as evidence at the trialproper."Per PETER-ODILI, J.S.C. (Pp. 23-25, Paras. D-A) - read in context

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10. EVIDENCE - DOCUMENTARY EVIDENCE: Whether an unsigned document maybe admitted in evidence"The appellant is urging this Court to discountenance Exhibit L because it wasunsigned but the appellant did not take up the findings of the Lower Court whichstated that this case is of peculiar circumstance that cannot be ignored. The pointhas to be made that the requirement of signature is made by the law to determineits origin and authenticity with regard to its maker and so where certain situationsexist an unsigned document could be admissible as in this instance where oralevidence clarifying the document and its authorship as in the case at hand therebyrendering such an unsigned document admissible. This unusual but allowableexception to the general rule was well explained in this Court in the case of Awolaja& Ors v Seatrade G.B.V. (2002) LPELR - 651 per Ayoola. JSC as follows:-"A signed document though valuable as putting it beyond peradventure what termsthe parties have agreed to is not essential to the existence of a contract ofaffreightment. Where the immediate parties to the agreement do not deny theiragreement or the existence of the contract of affreightment and there is no doubtabout their intention that they should be bound, barring statutory provision to thecontrary, (and none has been cited by the defendants) the existence of thecontract cannot be impugned on the ground that the document embodying theterms they have agreed to was unsigned, unless the parties have made such acondition of their being bound". (Italics supplied). The cognizibility of the origin ofExhibit L is underscored in this instance where the appellant's sole witness statedthus:-"Exhibit L is dated 12/5/2008. Exhibit L was copied to me and in the figures inattachment of Exhibit L. 6.384,469 litres according to dispute. I agree that Exhibit Lis confirming Exhibit F".Clearly the parties are agreed on the said Exhibit L and that it emanated from theappellant and so the current posture on the said Exhibit L by the appellant isstrange and so the Court below had its findings well supported by evidence and foreffect I shall quote excerpts therefrom thus:-"Counsel to the appellant submitted that the lower Court ought not to have reliedon Exhibit L because the email was unsigned. This argument, with respect, cannothold water in the circumstances of this case because the purchasing manager ofthe appellant at the time, Dahiru Alhassan, one of the addressee on the email andwho testified as the witness of the appellant, confirmed under cross examination,the origin and authenticity of the email and of attachment to it. He stated: "...Exhibit L is dated 12/5/2008. Exhibit L was copied to me and in the figures in theattachment of Exhibit L 6.384.469 litres according to dipping. I agree that Exhibit Lis confirming Exhibit F". The finding of the Court of Appeal on the point isunassailable and I am at one with it"Per PETER-ODILI, J.S.C. (Pp. 27-29, Paras. C-E) -read in context

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MARY UKAEGO PETER-ODILI, J.S.C. (Delivering the

Leading Judgment): This is an appeal against the decision

of the Court of Appeal, Kaduna Division or Court below or

Lower Court delivered on 28/1/2016 Coram: Umani Musa

Abba-Aji, Habeeb Adewale Abiru and Amina Audu Wambai

JJCA. The Court below dismissed the appellant's appeals

(Interlocutory and Substantive) and allowed the

respondent's cross-appeal in which the Court below held

the appellant indebted to the respondent in the sum of

N126,777.015.00 as against the sum of N91,662,435.44K

awarded in favour of the respondent by the trial Court

presided over by Tani Yusuf Hassan J.

On the 13th day of November, 2018, the date of hearing,

learned counsel for the appellant, Prof Taiwo Osipitan SAN

adopted the brief of argument filed on 17/5/16 and a reply

brief filed on 13/4/17.

The case of the respondent on the pleadings was that on

the 24th of July, 2007 the parties entered into a contract

for the supply and purchase of Low Pour Fuel Oil (LPFO)

and it was agreed that the respondent would supply Eleven

Million liters of Low Pour Fuel Oil (LPFO) to the appellant

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and which Low Pour Foul Oil (LPFO) was to be offloaded

into the appellant's storage tanks at its offices in Ashaka

and Kano within six weeks and that the unit price per liter

for the supply to Ashaka would be 65.00 while that for Kano

would be 59.50 and that payment was to be made within

two weeks of supply of the low Pour Fuel Oil (LPFO) by the

respondent and confirmation of its receipt by the appellant.

That the contract document was executed by the

representatives of the parties and that due to exigent

circumstances, the respondent applied three times for

extension of delivery period and that the extension was

granted and acceded to by the appellant.

That in the course of the supply, the price of the product

rose and it became impossible for the respondent to

continue the supply at the price agreed per liter and

he wrote to the appellant requesting for a price review and

that the appellant approved the request and a price of

N75.00 per liter of Low Pour Fuel Oil (LPFO) was agreed.

The review price of N75.00 per liter agreed by the parties

was a flat rate for all supplies to Kano and Ashaka storage

facilities and that the allegation of a shortfall of 1.05

Million

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liters of LPFO was non-existent and was introduced by the

appellant to bring confusion.

The respondent supplied the product into the appellant's

Kano storage facility and sent a delivery notification to the

appellant where its Stores manager wrote via email that it

supplied a total of 6,384,469 liters of LPFO into the Kano

Storage tanks of the appellant and this was subsequently

confirmed by a hard copy of a report on the quantity of

LPFO reaffirming that 6,384,469 liters of Low Pour Fuel Oil

(LPFO) was supplied into its Kano Storage tank and the

appellant accepted the product, as the product supplied

was found to be within the range of the appellant's quality

parameters from the dip result conducted.

That total price of the product supplied was

N478,835,175.00 and out of which the appellant paid

N352,058,160.6 leaving a balance of N126,777.014.37

which the appellant has failed to pay despite repeated

demands. That all the subsequent liters written by the

appellant and alleging a shortfall were afterthoughts. It

was its case that it agreed to absorb 660,000 liters out of

the alleged shortfall

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in its letter dated 2nd of March, 2009 in the spirit of

reconciliation at a meeting chaired by a third party and also

in return for the appellant issuing it with a contract for the

supply of Thirty Million liters of LPFO, and not because it

acknowledged any actual shortfall and that it was not

indebted to the appellant for any such shortfall.

In its case on the pleadings, the appellant admitted that on

the 24th of July, 2007 the parties entered into a contract

for the supply and purchase of Low Pour Fuel Oil (LPFO)

and that it was agreed that the respondent would supply

Eleven Million liters of Low Pour Fuel Oil (LPFO) to it and

which Low Pour Fuel Oil (LPFO) was to be offloaded into its

storage tanks at its offices in Ashaka and Kano within six

weeks. The appellant admitted that it was agreed that

payment was to be made within two weeks of supply of the

Low Pour Fuel Oil (LPFO) by the respondent and

confirmation of its receipt by the appellant and that the

contract document was executed by the Representatives of

the parties and also that due to exigent circumstances,

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the Representatives applied three times for extension of the

delivery period and that it granted and acceded to the

extensions. The appellant further admitted that in the

course of the supply, the respondent wrote to it requesting

for a price review, and it was its case that the requested

review only affected delivery to Ashaka.

The appellant admitted that the respondent sent a delivery

notification to it saying that the required quantity of the

product had been delivered into the Kanci Storage tanks

and 'requested it to send its officials and that dipping was

carried out to determine the content of the product in each

of the storage tanks and examination indicated that

6,375,108 liters of LPFO was supplied. It was its case that

it was no longer indebted to the respondent on the

contract.

That matter proceeded to trial and in the course of which

the parties called one witness each and tendered exhibits in

proof of their respective cases. By the records, the letter

dated 2nd of March, 2009 which the appellant sought to

tender was rejected, same having been made in the process

of settlement of the dispute between the parties. The

records also show that after the appellant had closed its

defence and the matter was adjourned for adoption of

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of written addresses, the appellant filed an application

seeking to re-open its case to lead further evidence and the

trial Court took arguments on the application and

dismissed same in a considered ruling. At the conclusion of

the trial and after final written addresses by the parties,

the trial Court delivered its judgment wherein it found that

the respondent delivered 6,384,469 liters of LPFO into the

Kano storage tanks of the appellant and that the supply was

made at N69.50 per liter, and not N75.00 per liter claimed

by the respondent and thus entered judgment in favour of

the respondent in the sum of N91,662,435.44 together with

interest at the rate of 10% from the date of judgment until

full liquidation and the respondent was awarded cost in the

sum of N60,882.00.

Both the appellant and the respondent were dissatisfied

with the judgment of the trial Court against which the

appellant filed two notices of appeal - (i) notice of appeal

dated the 24th of January, 2014 and which was filed with

leave of the Lower Court, containing three grounds of

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appeal and it was against the two Rulings of the trial Court

rejecting a letter tendered by the appellant and dismissing

the application of the appellant to reopen its case to lead

additional evidence; and (ii) notice of appeal dated the 3rd

of October, 2013 containing seven grounds of appeal and

directed against the final judgment of the trial Court. On its

part, the respondent filed a notice of cross appeal dated

23rd of December, 2013 against the final judgment of the

trial Court and it contained two grounds of appeal. The

appellant's appeal was dismissed by the Lower Court and

the respondent cross-appeal was upheld. Dissatisfied, the

appellant appealed to this Court against the concurrent

findings of the two lower Courts.

The appellant identified four issues for determination which

are as follows:-

i. Whether learned Justices of the Court of Appeal

were right or wrong on the interpretation placed on

Exhibits E and M and in arriving at the conclusion

that parties had agreed to vary the price of supplies

of LPF0 to Kano from N59.50 to N75.00 per litre.

ii. Were the learned Justices of the Court of Appeal

right or wrong in their decision that the learned

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trial Judge rightly rejected the respondent's letter

dated 2nd March, 2009 in evidence on the ground

that the said letter is privileged?

iii. Whether the learned Justices of the Court of

Appeal rightly or wrongly endorsed the admissibility

of Exhibit L and the attached internal memorandum

of the appellant notwithstanding non-compliance with

the mandatory conditions in Section 84 (1) of the

Evidence Act on admissibility of electronic

mail/evidence and the non-signing of attached

internal memorandum.

iv. Were the learned Justices of the Court of Appeal

right or wrong in the circumstances in the selective

interpretation of the preamble and main part of

Exhibit K in the determination of quantity of LPFO

supplied to appellant's Kano tank?

The respondent formulated four issues for determination

which are thus:-

1. Whether the Lower Court was right when it held

that the LPFO supplied by the respondent to the

appellant was at the rate of N75.00 per litre.

2. Whether the Lower Court was right in affirming the

decision of the trial Court in declaring the letter

dated 2nd of March, 2009 tendered by the appellant

inadmissible.

3. Whether based on the grounds of appeal and issues

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for determination before the Lower Court, the Court

was right in not disturbing the admission of Exhibit L

in evidence by the trial Court and whether this Court

should disturb the said admission made by the trial

Court.

4. Whether the Lower Court was right in affirming the

findings of the trial Court that the respondent had

supplied 6,384,469 liters of LPFO to the appellant.

I shall make use of the issues as crafted by the appellant

for ease of reference.

ISSUE 1:

Whether the learned justices of the Court of Appeal

were right or wrong on the interpretation placed on

Exhibits E and M and in arriving at the occasion that

parties had agreed to vary the price of supplies of

PLFO to Kano from N59.50 to N75.00 per litre.

Learned counsel for the appellant, Prof Osipitan SAN

contended that the appellant is precluded by the trite

principles of law as embraced by judicial authorities that

where a contract has been reduced into writing oral

ev idence i s i nadmiss ib le t o add o r vary the

agreement/contract. He cited Section 128 (1) of the

Evidence Act; Ezenwa v K.S.H.S.M.B. (2011) 9 NWLR

(Pt.1251) 89 at 118; Bongo v Governor Adamawa State

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(2013) 2 NWLR (Pt.1339) 403 at 444; Uzamere v

Urhoghide (2011) All FWLR (Pt.558) 839; Basil v Fajebe

(2001) SCNJ 257 at 285-286.

That it is trite that a document speaks for itself with the

result that parties cannot give evidence contrary to its

content. He stated that appellant had no burden of proof to

discharge on the interpretation of contractual documents

as the interpretation of documents is that of the Court and

this duty is performed without the aid of oral evidence. He

relied on Ezenwa v K. S.H.S.M.B. (2011) 9 NWLR (Pt.1251)

89 at 118.

Learned Senior Advocate for the appellant stated that there

was no consensus on the price increase for Kano supplies

whereas Exhibit M contains a request for N69.50 per litre

and the reply Exhibit E is silent on the request and so the

Court of Appeal ought not to have upheld the claim of

N75.00 per litre. That the decision of the Court of Appeal

on the award of #126,777,014.37 ignored the agreement of

the parties that the contract sum is subject to the deduction

of 5% withholding tax which was not taken into account by

the Court in arriving at the figure of #126,777,014.37.

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Learned counsel for the respondent, Usman Umar Fari Esq.

contended that based on the pleadings and evidence before

the trial Court the price was reviewed to N75.00 per litre to

both Kano and Ashaka storage facilities. That the

respondent was not cross-examined on the pieces of

evidence before the trial Court and so there is a

presupposition that the appellant had accepted the

respondent's testimony on this point. He cited Gaji v

Paye (2003) 8 NWLR (Pt.823) 583.

He stated on that issues pertaining to offer and acceptance

on the point were not among the issues pronounced upon

by the Lower Court and no leave of this Court was sought

and obtained before raising the issue herein and so

arguments on the point should be discountenanced and if

left as validly raised there is acceptance of Exhibit E from

the part of appellant as an offer can be accepted impliedly

or by conduct. He cited Okubule v Oyagbola (1990) 4

NWLR (Pt.147) 723 etc.

The question on this Issue one is, whether the Court of

Appeal was right to hold that by virtue of Exhibits E and M,

the parties had agreed to vary the price of the LPFO

supplied by the respondent to Kano storage tank from

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N59.50 per litre to P475.00 per litre.

Stated differently, whether the Court below was correct or

not in their decision allowing the cross-appeal setting aside

the award of N91,662,435.44 made by the trial Court and

replacing same with the award of N126,777,014.37 on the

ground that the parties had mutually varied the contract

price from N59.50 to #75.00 per litre for supplies to LPFO

the appellant's Kano storage.

It is interesting that both appellant and the respondent

appealed against the trial Court's decision on the price

variation. While the appellant maintained that there was no

agreement for upward review of the prices of LPFO

supplied to appellant's Kano storage tank, the respondent

insisted that contrary to the trial Court's decision for an

upward review to N69.50 per litre the proper reviewed

price should be N75.00 per litre.

The Court of Appeal agreed with the position taken by the

respondent/cross appeal on that point. Again of note is that

the trial Court and the Court below each reached its

decision on their interpretation of Exhibits M and E, the

relationship between Exhibit M and E being the basis of

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the differing decisions.

I shall quote for effect the exact words of the Court below

at pages 1091-1092 and page 1093 of the Record wherein

Abiru JCA who delivered the lead judgment stated thus:-

"Now it is an elementary principle of interpretation of

documents that where the language used by parties in

couching the terms or provisions of a document are

clear and unambiguous the Court must give words in

the document their simple ordinary and actual

grammatical meaning.. Applying this principle to the

above reproduced contents of Exhibits M and E, what

the words therein convey is that while the respondent

requested for a differential review of the prices for

supplies to Kano Storage and Ashaka Storage of the

appellant, the management of the appellant approved

one price review of N75.00 per litre for all the

supplies of the LPF0".

Again at page 1093 of the record, the Court of Appeal per

Abiru JCA held:

"It is evident from the pleadings of the parties and

from the evidence led that there was an agreement

between the parties to review the price supply of

LPFO contained in the original contract Exhibit A and

the review from the price of #65.00 per litre for the

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supply to Kano facility and to N65.00 per litre for the

supply to Ashaka storage facility by a flat rate of

N75.00 per litre for all supplies.

This issue for determination is also resolved against

the appellant in the Cross-Appeal".

At the Court of first instance the learned trial judge had

held thus:

"By exhibits F, K and L, the respondent is presumed

to have accepted the price review of Kano Storage at

N69.50 per litre".

The decision of the trial Court above stated was set aside

by the Court of Appeal which replaced it with a decision on

N75.00 per litre as the agreed contract price.

What is clear from the opposing positions of the trial Court

and that of the Court of Appeal in their interpretation of the

Exhibits M and E is that while the trial Court took the

stance that the contracts having been reduced into writing

no oral evidence can be led to add or vary it while the

Court of Appeal had wanted parties to lead evidence to the

meaning of Exhibit E.

For a fact the stance of the Court of Appeal runs counter to

the statutory provisions on the matter and specifically. I

refer to Section 128 (1) of the Evidence Act which provides

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as follows:-

Section 128 ( 1) of the Evidence Act:

"When a judgment of a Court or any other judicial or

official proceeding contract grant or other disposition

of property has been reduced to the form of a

document or series of documents, no evidence may be

given of such judgment or proceedings or terms of

such contract, grant or disposition of property except

the document itself or secondary evidence of its

content in cases where secondary evidence is

admissible under this Act; nor may the contents of

any such document be contradicted, altered, added to

override by oral evidence".

In EZENWA v K.S.H.S.M.B. (2011) 9 NWLR (Pt.1251) 89

at 118 paras B-C.

"Where a case is fought on pleadings supported by

documentary evidence, oral evidence should not be

allowed to contradict the clear terms of the

documents since the task before the Court is to

interpret or construct the terms of the said exhibits".

It is now trite in law that oral evidence is inadmissible

either to add to or subtract from the contents of a

document as a document speaks for itself with the result

that parties cannot give evidence contrary to its contents.

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It follows therefore that no burden of proof rests on the

appellant to discharge on the interpretation of contractual

documents since the primary duty in interpretation of

documents is placed squarely on the Court and the Court

discharges that duty without the aid of oral evidence. The

task is carried out by the Court within the case fought on

pleadings supported by documentary evidence which

precludes oral evidence beclouding or contradicting the

clear terms of the documents. See Bongo v Governor

Adamawa State (2013) 2 NWLR (Pt.1339) 403 at 444,

Uzamere v Urhoghide (2011) All FWLR (Pt.558) 839;

Ezenwa v K.S.H.S.M.B. (2011) 9 NWLR (Pt.1251) 89 at

118.

A facet appearing in the answer to the question herein

raised is that the primary reliefs asked for by the

respondent are declaration on the variation of the contract

price and the validity of the contract and this brings into

operation the fact that a party who claims declaratory

reliefs has a duty to prove entitlement to the declaration

unassisted by the weakness in the opponent's case.

In this instance Exhibit M contains the respondent's dual

requests on upward review of the contract prices of LPFO

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supplied to the appellant's Kano and Ashaka storage tanks.

For LPFO supplied to Kano the respondent had requested

for a review from N59.50 to N69.50 per litre. For supplies

to Ashaka, the respondent offered to supply LPFO at

N75.00 per litre as against the contract price of N65.00 per

litre. Exhibit E is the reply to Exhibit M which is silent on

the request for upward review of supplies. No evidence was

adduced to show that appellant approved in writing the

respondent's request on the new contract price offer of

N69.50 per litre or any other price for supplies to Kano

storage tank.

The implication of what is on ground is that an offer of the

upward review remained unaccepted and so it cannot be

said that there was a valid contract in the absence of the

unconditional or unqualified acceptance of an offer in order

to have a valid contract on the offer to supply at N69.50 of

LPFO. Also there was no offer to supply at N75.00 per litre.

On a scenario such as the present, I rely on the following

cases on the need for there to be unqualified acceptance of

an offer in order to have a valid contract.

(1) OMEGA BANK PLC v O.B. C. LTD (2005) 8 NWLR

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(Pt.928) 547 at 575 Para A.

"In order to decide whether the parties have reached

an agreement, it is usual to inquire whether there has

been a definite offer by one party and an unqualified

acceptance of that offer by another.

It is the Law of contract that the letter of acceptance

must unqualifiedly accept the particular offer".

(2) BEST (NIG.) LTD V BLACKWOOD HODGE (NIG.)

LTD (2011) 5 NWLR (Pt.1239) 95 at 127 Para G. "An offer

must be unconditionally and unqualifiedly accepted.

Any addition to or subtraction from the terms of the

offer is an alteration to the terms and amounts to a

total rejection of the offer by the offeree".

(3) NNEJI v ZAKHEM NIG. LTD (2006) 12 NWLR

(Pt.994) 297 at 311 Para H.

"It is trite law that an offer must be accepted in order

to crystallize into a contract".

I agree with the appellant's learned counsel that it is trite

law that there are three essential ingredients of a valid

contract, an offer, an unqualified acceptance of that offer

and consideration.

(1) See SONA BREWERIES v SIR SHINA PETERS &

ANOR (2005) 1 NWLR (Pt.908) 478 at 488 where it was

held thus:-

"And before any contract or agreement can be said to

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come into existence, in law, there must be an

unmistaken and precise offer and unconditional

acceptance of the terms mutually agreed upon by the

parties. In other words the parties to the agreement

must be in consensus ad idem as regards the terms

and conditions freely and voluntarily agreed upon by

them. Both sides to the contract must be clear as to

what the more fundamental term and crucial terms of

the agreement connote before the agreement can be

said to come into legal effect".

Exhibit E which allegedly fixed N75.00 per litre as contract

price for supplies to appellant's Kano storage tank could

not have been a response to/acceptance of the offer/request

contained in Exhibit M for a reviewed contract price of

N69.50 per litre, and so the Court of Appeal was evidently

not right in its decision allowing the Cross-Appeal.

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In BEST (NIG.) LTD V BLACKWOOD HODGE (NIG.)

LTD (2011) 5 NWLR (Pt.1239) 95 at 127 Para G-H.

"An offer is impliedly rejected if the offeree instead of

accepting the original offer makes a counter-offer

which varies the terms proposed by the offeror. Hyde

v Wrench (1840) Bear. 334. The Legal effect of a

counter offer is to repudiate or discharge the original

offer so that it cannot subsequently be accepted by

the offeree".

See also Afrotec Technical Service (Nig.) Limited v M.I.A. &

Sons Limited (2000) 15 NWLR (Pt.692) 730.

The long and short of what is available is that no consensus

on the price increase for Kano supplies was on the table

and while there was an offer in that regard which was in

writing nothing is proffered as acceptance of that offer,

which translates to the decision of the Court of Appeal on

the said variation, Exhibit E not backed by evidence before

Court. Therefore this Issue 1 is resolved in favour of the

appellant to the effect that the Court below making the

award of N126,777,014.37 ignored the agreement of the

parties that the contract sum is subject to the deduction of

5% withholding tax which comes to

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#23,941,758.75 that should be deducted from the contract

price in order to arrive at the amount due to the

respondent.

ISSUE 2:

Were the learned Justices of the Court of Appeal right

or wrong in their decision that the learned trial judge

rightly rejected the respondent's letter dated 2nd

March, 2009 in evidence on the ground that the said

letter is privileged.

It was submitted by learned counsel for the appellant that

the decision of the Court below on the admissibility of the

unsigned documents is contrary to a plethora of authorities

which point to the direction that where a document is

unsigned, it is as useless as the paper on which it appears.

That the respondent is not one of the addressees of the mail

and the respondent cannot therefore rely on a document

not addressed to it as an admission. He cited Omega Bank

(Nig.) Plc v O.B.C. Ltd (2005) 8 NWLR (Pt.928) 547 at

576 etc.

He stated that the condition which needed be satisfied

before Exhibit L was tendered were not met as stipulated

under Section 84 of the Evidence Act, 2011. Also that

Exhibit L was not pleaded and so such a document is

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inadmissible and should be disregarded. He cited Akande

v Alaga (1988) 4 NWLR (Pt.86) 1 at 13; Oyediran v

Alebiosu (1992) 6 NWLR (Pt.249) 550 at 556; S.B.N. Plc v

CBN (2009) 6 NWLR (Pt.1137) 237 at 198; Jolayemi v

Olaoye (2004) 12 NWLR (Pt.887) 322 at 340 etc.

Learned counsel for the respondent responded by saying

that the letter of 2nd March, 2009 was made in the process

of reconciling the dispute between the parties and so the

lower Court was perfectly in order when it upheld the

decision of the trial Court on the said document. He cited

Ashibuogwu v Attorney General, Bendel State (1988) 1

SC 248.

The Court below in respect to this letter aforesaid stated

thus:-

"In pleading the document, the appellant averred in

its counter claim that a dispute arose between the

parties as to the exact quantity of LPFO supplied and

the quantity to be compensated for was not

ascertained and in the process of reconciliation, the

respondent admitted a shortfall of 660,000 litres in a

letter dated 2nd March, 2009 in the spirit of

reconciliation at a meeting chaired by a third party

and also in return for the appellant issuing it with a

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contract for the further supply of thirty million liters

of LPFO, and not because it acknowledged any actual

shortfall. Thus, the parties were agreed on the

pleadings and the evidence that the said letter was

written in the course of mediation of a dispute that

arose between the parties".

The objection against a document is to be raised only at the

point of tendering it in evidence not before such as at the

preliminary stage and that is what a pre-trial session is. I

place reliance on the following cases - Adejumo & Anor v

Governor of Lagos State (1970) LPELR - 99 (SC) page 7;

Etim & Ors v Ekpe & Anor (1983) LPELR - 1172 (SC) P.19.

That being the law it falls to reason that the letter dated

2nd March 2009 having been made in the process of

reconciling the dispute between the parties and so the

Court of Appeal was right to have upheld the decision of

the trial Court on the document.

The principle is anchored on the basis that at the point of

mediation, parties should speak freely all in the quest for a

peaceful resolution of the dispute. This principle of free

discussion will be seriously prejudiced or impaired if any

offer or admission made in the process of the negotiation

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could be given in evidence and used in support of a party's

case in Court afterwards where the negotiation breaks

down. Therefore when those negotiations are reduced in

writing they are usually marked "without prejudice" for the

avoidance of doubt and so remain inadmissible against the

parties or any of them in the ensuing suit in Court.

However, if the words "without prejudice" is not stated in

plain language, it does not detract from the fact that the

words are implied in the negotiations conducted in

documentary form or verbally. See Ashibuogwu v

Attorney General Bendel State (1988) 1 SC 248; (1988)

1 NWLR (Pt.69) 138 at 169 which case interpreted Section

198 of the Evidence Act which provisions are impari

materia with the old Evidence Act which interpreted the

law in accordance with the established cannon of

interpretation, reliance being placed on public policy in the

protection and service of public interest. This is all the

more germane at this current time where the trend is the

encouragement of mediation and resolution of disputes in

peaceful atmosphere without resorting to Court process.

All I have been I have been labouring to put across is that

the Court below was right in its findings and decision on

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this issue that the said document of 2nd March, 2009

remained outside and inadmissible as evidence at the trial

proper. This Issue is resolved against the Appellant.

ISSUE 3:

Whether the Court of Appeal rightly or wrongly

endorsed the admissibility of Exhibit L and the

attached internal memorandum of the appellant

notwithstanding non-compliance with the mandatory

conditions in Section 84 (1) of the Evidence Act on

admissibility of electronic mail/evidence and the non-

signing of attached internal memorandum.

Learned counsel for the appellant submitted that the letter

sought to be tendered by the appellant which contains

admission by the respondent is admissible and the letter

was pleaded and frontloaded in the appellant's list of

documents and there was no indication of an objection and

so respondent is estopped from objecting to the

admissibility subsequently. He cited Ude v Nwara (1993) 2

NWLR page 638 at 662-663; Okoro v Egbuoh (2006) 15

NWLR (Pt.1001) 23; Section 196 (1) of the Evidence

Act, 2011.

Responding, learned counsel for the respondent stated that

there was no pronouncement on the admissibility of

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Exhibit L by the Court of Appeal and so leave of Court

needed to be obtained before raising the issue. He cited

Idufueko v Pfizer Products Ltd (2014) 12 NWLR (Pt.1420)

96 at 1223; Guobadia v The State (2004) LPELR - 1344

page 11.

The angle taken by the appellant is that Exhibit L which

was tendered and admitted before the trial Court should

herein be discountenanced as the Court below ought to

have known that the document was computer generated

and did not meet the conditions provided for under Section

84 (4) of the Evidence Act. The resistance from the

respondent stems from the fact that this contention of the

appellant is belatedly brought up at this stage as it was not

an issue at the Court of Appeal and so cannot be taken up

here since it was not protested against in the Court below

and a pronouncement made upon it. Again for full measure

is that this Court cannot enter into the determination on

the issue, leave of Court having not been sought and

obtained in that regard being a fresh issue on appeal since

not being raised in the Court of Appeal though presented in

the trial Court. The implication is that

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after the trial Court's pronouncement or use thereof, the

matter was abandoned at the stage of the Court below and

so the issue rested for all time as there is no competence

for appeal from High Court to the Apex. See Idufueko v

Pfizer Products Ltd (2014) 12 NWLR (Pt.1420) 96 at 122;

Guobadia v The State (2004) LPELR - 1344 (SC) page 11;

Section 233 (1) of the 1999 Constitution; Aladejobi v

NBA (2013) 5-7 MJSC (Pt.11) 20 -207.

The appellant is urging this Court to discountenance

Exhibit L because it was unsigned but the appellant did not

take up the findings of the Lower Court which stated that

this case is of peculiar circumstance that cannot be

ignored.

The point has to be made that the requirement of signature

is made by the law to determine its origin and authenticity

with regard to its maker and so where certain situations

exist an unsigned document could be admissible as in this

instance where oral evidence clarifying the document and

its authorship as in the case at hand thereby rendering

such an unsigned document admissible. This unusual but

allowable exception to the general rule was well explained

in this Court in the case of Awolaja &

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Ors v Seatrade G.B.V. (2002) LPELR - 651 per Ayoola JSC

as follows:-

"A signed document though valuable as putting it

beyond peradventure what terms the parties have

agreed to is not essential to the existence of a

contract of affreightment. Where the immediate

parties to the agreement do not deny their agreement

or the existence of the contract of affreightment and

there is no doubt about their intention that they

should be bound, barring statutory provision to the

contrary, (and none has been cited by the defendants)

the existence of the contract cannot be impugned on

the ground that the document embodying the terms

they have agreed to was unsigned, unless the parties

have made such a condition of their being bound".

(Italics supplied).

The cognizibility of the origin of Exhibit L is underscored in

this instance where the appellant's sole witness stated

thus:-

"Exhibit L is dated 12/5/2008. Exhibit L was copied to

me and in the figures in attachment of Exhibit L.

6.384,469 litres according to dispute. I agree that

Exhibit L is confirming Exhibit F".

Clearly the parties are agreed on the said Exhibit L and

that it emanated from the appellant and so the current

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posture on the said Exhibit L by the appellant is strange

and so the Court below had its findings well supported by

evidence and for effect I shall quote excerpts therefrom

thus:-

"Counsel to the appellant submitted that the lower

Court ought not to have relied on Exhibit L because

the email was unsigned. This argument, with respect,

cannot hold water in the circumstances of this case

because the purchasing manager of the appellant at

the time, Dahiru Alhassan, one of the addressee on

the email and who testified as the witness of the

appellant, confirmed under cross examination, the

origin and authenticity of the email and of

attachment to it. He stated: " …Exhibit L is dated

12/5/2008. Exhibit L was copied to me and in the

figures in the attachment of Exhibit L 6.384.469 litres

according to dipping. I agree that Exhibit L is

confirming Exhibit F".

The finding of the Court of Appeal on the point is

unassailable and I am at one with it and so resolve this

issue against the Appellant.

ISSUE 4:

Whether learned justices of the Court of Appeal right

or wrong in the circumstances in the selective

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interpretation of the preamble and main part of

Exhibit K in the determination of quality of LPFO

supplied to appellant's Kano tank.

Learned Senior counsel for the appellant stated that it was

not open to the Court below to pick and choose which part

of Exhibit K to act upon and which part to reject and that a

document once admitted should be interpreted and

evaluated as a whole and not selectively. That where there

is a conflict between a recital/preamble which is merely an

introductory part of a document and the main part of the

document, the latter will always prevail over the former. He

referred to Walsh v Trevanon (1850) 15 QBD 733 at 751;

Re Moon EX P Dawes (1886) 17 QBD 275 at 286;

Management Corporation Strata Title Plan NO. 1933

v Liarg Huat Aluminium (2001) BLR 351.

That an admission amounting to estoppel ought to be

pleaded but same was not pleaded and so the Court below

was wrong to hold that appellant was estopped from

denying the quantity of LPFO which appellant allegedly

admitted as having been supplied to its Kano tank.

For the respondent, it was contended that there was no

conflict between the recital and the operative clause of

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Exhibit K for the lower Court to prefer the operative clause.

That the purported conflict which appellant is claiming has

not been established by it. He cited Okobia v Ajanya

(1998) LPELR - 2454 (SC).

This Court is herein faced with concurrent findings of fact

of the two Courts below that the respondent had supplied

6,384,469 litres of LPFO to the appellant which the

appellant urges the Court to depart from and the question

that is thrown up alongside that invitation of the appellant

is if this Court is armed with what would propel such an

upset of the earlier findings such as that if the findings

were perverse or bedeviled with error in substantive or

procedural law which if not corrected will lead to a

miscarriage of justice. Indeed there is a plethora of judicial

authorities to the effect that disturbing concurrent findings

of fact of two or more Courts below is not done lightly or

unadvisedly. That such an interference is usually guided to

avert a miscarriage of justice and not offhandedly as the

fancy takes the higher appellate Court. See Bankole v

Pelu (1991) 8 NWLR (Pt.211) 23; Sosanya v Onadeko &

Ors (2005) LPELR - 3105 (SC) pages 37-38 per Ejiwunmi

JSC;

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Oseni v Bajulu (2009) LPELR - 2796 (SC) 14; Lokoyi &

Ors v Olojo (1983) 8 SC 61.

In an attempt to impugn the finding of the Court of Appeal,

the appellant had alluded to a selective interpretation of

Exhibit K by the Lower Court. I shall go back to the record

and quote excerpts from the decision of the Court below

per Abiru JCA for full disclosure and thus:-

"Now, it is settled that in interpreting a document,

the document must be read as a whole, and not part

in isolation, and that the different parts of the

document must be interpreted in the light of the

whole document and a effort must be made to achieve

harmony amongst its different parts.... This principle

also applies where the document is part of documents

on same transaction. A holistic reading of Exhibit F,

and along with the contents of Exhibit L shows, with

respect, that counsel was only trying to be clever by

half. It is obvious from the two documents that the

respondent apparently claimed that it supplied 6.5

million liters of LPFO and what Exhibits L and F

explain is that the staff of the appellant only

confirmed receipt and acceptance of

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6,384,469 liters by the agreed dipping method and it

was the difference between the two figures the

documents said can only be paid for when the LPFO is

evacuated and it is shown to be 6.5 liters".

Abiru JCA went further to say:-

"The two documents, Exhibits L and F, were an

unequivocal admission by the appellant that the

quantity of the LPFO determined and confirmed in

accordance with the method agreed by the parties in

Exhibit A and for which it was liable to pay the

respondent was 6,384,469 liters. This was as at the

27th of May, 2007 the date of Exhibit F and by clause

7 of Exhibit A payment for the said 6,384,469 liters of

LPFO was due from the appellant to the respondent

on or before the 12th of June, 2008". (See pages

1084-1085 of the record).

I agree with learned counsel for the respondent that there

was no conflict between the recital and the operative

clause of Exhibit K and that the purported conflict which

the appellant is claiming has not been established by it and

the Court below dispelled such an illusion thus:-

"The above findings obviate any purported conflict

that might arise on this issue".

It has to be said that the Court below per Abiru JCA went to

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great length in the consideration of all that was before him

and I shall quote part of that judgment thus:-

"It was not in contest that appellant made some

payments to the respondent and these were the sum

of N139 Million on the 14th of July, 2008, the sum of

N120 Million on the 12th August, 2008, the sum of

N70 Million on the 1st November, 2008 and the sum

of N23,058,160.63 on the 6th April, 2009 making a

total of N352.058,160; tellers and statement of

account of the respondent in proof of the payments

were Exhibits G, H, I and J, it was not in contest that

on the 12th of August 2008 the parties executed a

LPFO supply Agreement which was stated to be an

addendum of the contract entered between the

parties on the 24th of July, 2008; Agreement was

Exhibit K".

From what was found and stated by the Court below there

clearly is no basis for the appellant's invitation to this Court

to interfere with the concurrent findings of facts of the two

lower Courts, the basis for such urging being absent as

they stemmed from what is borne out of the record and

where the balance of justice lay. This Issue is also resolved

against the Appellant.

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On the whole save for Issue 1 which went against the

Respondent and which did not affect the overall result of

the appeal, all other issues are favorably resolved for the

Respondent and which rendered the appeal unmeritorious

and so I dismiss the appeal as I affirm the decision of the

Court of Appeal and the consequential orders made therein.

Appeal dismissed with costs to the Respondent.

KUMAI BAYANG AKA'AHS, J.S.C: My learned brother,

Mary Peter-Odili J.S.C., made available to me in draft, the

leading judgement in this appeal just delivered and I am in

complete agreement with the conclusion reached that the

appeal lacks merit and should be dismissed.

There are concurrent findings of fact by the two lower

Courts that the respondent supplied 6,384, 469 litres of

LPFO to the appellant which is backed by Exhibits L and F.

Exhibits L and F were an unequivocal admission by the

appellant that the quantity of the LPFO determined and

confirmed in accordance with the method agreed by the

parties in Exhibit A and for which it was liable to pay the

respondent was #6,384,469 litres.

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An appellate Court will not readily interfere with the

concurrent findings of two or more Courts unless the

appellant can show that such findings are perverse and

would lead to miscarriage of justice if nothing is done. See:

Bankole v. Pelu (1991) 8 NWLR (Pt. 211) 23. The

appellant has not scaled the hurdle; consequently there is

no merit in the appeal.

It is on account of this and the more comprehensive

reasons contained in the judgement of my learned brother,

Mary Peter-Odili J.S.C., where all the other issues raised in

the appeal were resolved in favour of the respondent that

led me to dismiss the appeal. Consequently the appeal is

dismissed with N1,000,000.00 costs to the respondent.

KUDIRAT MOTONMORI OLATOKUNBO KEKERE-

EKUN, J.S.C.: My learned brother, MARY PETER-ODILI,

J.S.C. has exhaustively dealt with the issues in contention in

this appeal. The reasoning and conclusion reached

represent my view in this appeal.

This appeal is against concurrent findings of fact by the two

lower Courts. Apart from issue 1, which has been resolved

in its favour, it has failed to persuade me to interfere with

the the sound reasoning of the lower Court.

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I find no merit in the appeal and dismiss it accordingly. The

judgment of the lower Court is affirmed. I award costs in

the sum of 1 million in favour of the respondent.

AMIRU SANUSI, J.S.C.: I had the opportunity of reading

in draft form the Judgment just delivered by my learned

brother Mary Peter-Odili J.S.C.

All the salient issues raised and canvassed by learned

counsel for the parties were adequately and painstakingly

addressed by my noble lord before she arrived at the

conclusion dismissing the instant appeal for having no

substance or merit.

I am in accord with the reasoning and conclusion reached

and I also adopt them as mine. I have nothing useful to add

except to also dismiss the unmeritorious appeal. I abide by

the consequential orders made in the lead Judgment

including one on costs. Appeal dismissed

EJEMBI EKO, J.S.C.: I read in draft before now the

judgment just delivered in this appeal by my learned

brother, MARY UKAEGO PETER-ODILI, J.S.C. The

judgment represents my views on all the issues canvassed.

Having nothing, therefore, to add to the judgment,

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including the consequential orders made therein, I hereby

adopt it.

Appeal dismissed. The decision of the Court of Appeal

delivered on 28th January, 2016 in the appeal No,

CA/K/47/2014 is hereby affirmed.

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Appearances:

Prof Taiwo Osipitan, SAN with him, A.M. Kayode,Esq., I.O. Aniekwe, Esq., Adegoke Kayode, Esq.and C. I. Ofoegbunam For Appellant(s)

Usman Umar Fari, Esq. with him, AbubakarSuleiman, Esq. and M.N. Aliyu, Esq. ForRespondent(s)

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