Appellant had sued the defendant for the sum of N101,001.00 being the balance of the debt owed the plaintiff along with 10% interest from October, 1978 till judgement of suit.

Appellant was a state owned body set up to handle the welfare of pilgrims going to Mecca.

The respondent ran a pilgrims agency and was usually seats to sell to intending pilgrims and later to render accounts of such sales to appellant.

In the 1977 operation, the respondent was indebted to appellant to the sum of N163,277.00 There was also a dispute over the 1978 seats.

Respondent admitted owing N49,752.00 but denied the 1978 operations as alleged by appellant. He made clear the fact that he had paid more than the amount credited to him Alhaji Aliu, the former chairman of the appellant, for onward payment into their bank account.

An attempt was made to settle the matter whereupon the respondent paid a further N40,000.00

The trial judge dismissed the claim of the appellant. No mention was made of the fact that the respondent admitted owing the appellant N49,752.00 of which only N40,000.00 was paid during the life of the matter in court. Appellant went on appeal.