counsel during cross examination. This being the case, the 1st Defendant is liable to the claims of the Plaintiff because it has acted without the Plaintiff’s authority. This he urged the Court to so hold. Finally counsel submitted that the Plaintiff has proved that he paid the sum of N29, 400,000.00 (Twenty Nine Million, Four Hundred Thousand Naira) to the 1st Defendant as part payment for Four shops with his money and the 1st Defendant has failed to deliver the shop to him. The Plaintiff is therefore entitled to the refund of his money and all the reliefs sought. In response to the lone issue by the Plaintiff and argument in his final written address, the 2nd Defendant replies as follows:That the Plaintiff argued that the instant suit revolves around the ownership of the sum of N29, 400,000.00 (Twenty Nine Million, Four Hundred Thousand Naira) paid to the 1st Defendant for the purchase of shops. Counsel submitted that the issue before the Court is whether the payment of the sum of N29, 400,000.00 (Twenty Nine Million, Four Hundred Thousand Naira) was in respect of 4 no shops which the Plaintiff claim he made on the 03/06/2008, or additional payment in respect of 6 no shops for which the 2nd Defendant had deposited the sum of N15 Million and Exhibit DB9 was issued. He referred the Court to paragraphs 5, 6, and 8 of witness statement on oath the Plaintiff made on 31st October, 2012, where the Plaintiff averred that he made full payment for 3 shops on the 3rd day of June, 2008, in the total sum of N22, 500, 000 and part payment of N6, 900, 000 to the 1st Defendant in respect of the 4th shop leaving a balance of N600, 000. Counsel further submitted that the claim by the PW1 that no shops were allocated to him because they were under construction and no receipts were issued in respect of the payment of N29, 400,000 (Twenty Nine Million, Four Hundred Thousand Naira) amounts to subversion of evidence as Exhibit DB9 paid on the 13/12/2007 had shop numbers on it, as against the purported payment of 03/06/2008. Besides, Exhibit DB10, receipt no 1389, evidencing the payment of N29, 400,000 was issued on the 07/06/2008; as against the claim of the Plaintiff. Counsel submitted that in all, the payment of N29,400,000.00 (Twenty Nine Million, Four Hundred Thousand Naira) was receipted for in the name of 2nd Defendant, and had not only additional payment on it, but also contained the exact no of shops for which the payment was made. 15