Facts:

The plaintiff/appellant was employed by the respondent in November, 1977 as per exhibit A as a public relations officer. He remained in the employ of the respondent and earned some promotions on 19/9/80 and 28/1/83 as evidenced by exhibits B and B1 respectively. In the course of discharging his duties in 1982, he discovered a mix up in the receipt he collected from Ogun State Broadcasting Corporation (otherwise known as OGBC) for booking an advert.

The receipt read N280.90 (Two hundred and eighty naira, ninety kobo) written in words while the sum of N208.90 (Two hundred and eight naira, ninety kobo) was written in figures. In an attempt to reconcile the divergent sums of money he altered the figure N208.90 (Two hundred and eight naira, ninety kobo) to N280.90 (Two hundred and eighty naira, ninety kobo) in the belief that that was the amount he paid to OGBC. His employer’s auditor discovered the discrepancy of N72.90 (Seventy two naira, ninety kobo) and asked him for an explanation