Appellant had sued respondents claiming the sum of N10,176.92 (Ten thousand, one hundred and seventy six naira, ninety two kobo) being the unpaid balance (the principal, interests and other charges) as at 30th September, 1984 of the overdraft granted to the respondents at their request.

Appellant stated that the respondents were their customers who operated a Current Account No 035 with the name - Asaba Development Enterprises. Respondents had guaranteed the said account.

In December, 1977, respondents got an overdraft facility of N2,000.00 (Two thousand naira) from the appellant. And the sum grew to N10,176.92 as at 30th September, 1984.

The 1st respondent admitted in his statement of defence that he and the other respondents were trading as Asaba Development Enterprises and were granted an overdraft of N2,000.00 by the appellant.

The learned trial Judge held that the appellant the action against the respondents was incompetent since they were merely guarantors and that Exhibit "E" the statement of account, was not properly proved in accordance with Section 96 (1)(h) and 2 (e) of the Evidence Law (now S.97) (1)(h) & 2(e) Evidence Act, Laws of the Federation 1990.

Dissatisfied with the judgment, the appellant appealed to the Court of Appeal.