The plaintiff obtained judgment against the defendants and as judgment creditor obtained a garnishee order nisi against First Bank of Nigeria Plc (“the Garnishee”) alleging that the defendants maintained an account with the Garnishee. The Garnishee disputed liability and stated that the judgment debtors did not maintain accounts with it. The court therefore made an order appointing the Director of Banking Supervision, Central Bank of Nigeria as referee in line with the provisions of section 87 of the Sheriff and Civil Process Act. The referee was directed to ascertain if the defendants/judgment debtors held any accounts with the Garnishee and the balances of any accounts. The referee submitted a report which showed that the judgment debtors had maintained accounts with the Garnishee but had closed the accounts and transferred the balances into an internal account.