Facts:

The respondents were the plaintiffs at the High Court of Calabar in Cross Rivers State. The appellant was the defendant at the High Court. The plaintiffs instituted an action under the undefended list procedure for the recovery of a liquidated sum of US$14, 000.00 or the equivalent Naira amount of N1,120,000 (One Million, One Hundred and Twenty Thousand Naira) allegedly as money paid to the defendant for the supply of one M.A.N. Diesel tractor. The plaintiff alleged that the defendant had failed to deliver the tractor despite repeated demands.

Upon being served with the court processes, the defendant filed a Notice of Intention to defend the suit and an affidavit in which he stated