Facts:

The Appellant, in a letter dated 4/9/1996, offered to engage the Respondent, a Private Limited Liability Company carrying on the business of consultancy, for Debt Recovery and Domiciliary Accounts Reconciliation. The Respondent, by letter dated 12/9/1996, accepted the offer. The Respondent commenced the execution of the assignment and was paid for the services rendered. However, in January 1998, the Appellant, by letter dated 4/2/1998, wrote the Respondent expressing reservation over the assignment. The Respondent was instructed not to prepare any report for 1998 without receiving the express approval of the Appellant’s Director General. By a letter dated 16/9/1999 written by the Respondent to the Appellant, the Respondent alleged that the Appellant had reneged in payment of its entitlement and had terminated the contract. The Respondent further wrote a Petition on 24/1/2001 to the Honourable Minister of Transport, pleading with the Minister to intervene in the matter.
The Honourable Minister set up a committee to look into the complaint. The Committee deliberated on the matter and recommended that the Respondent be paid ₦1,500,000.00, and US$9,859.44. The Respondent instituted the suit leading to this appeal against the Appellant, and later joined the Honourable Minister of Transport as 2nd defendant. The Appellant’s case was that the Respondent accepted the recommended sums but turned around to claim the balance. At the conclusion of trial, the learned trial Judge found in favour of the Respondent.
The Appellant, dissatisfied with the decision of the lower Court appealed to the Court of Appeal.