Facts:

The appellant awarded a contract to the respondent in the sum of N10,968,760.00 (ten million, nine hundred and sixty-eight thousand, seven hundred and sixty naira). By the terms of the contract the respondent was to construct a 200m 3/10m sludge tank and to dismantle an existing tank at the appellant’s Ubima Palm Estate. The appellant mobilized the respondent to the site by paying the respondent N3,290,628.00 (three million, two hundred and ninety thousand, six hundred and twenty-eight naira). The respondent completed the job and forwarded an invoice to the appellant for the sum of N7,678,122.00 (seven million, six hundred and seventy-eight thousand, one hundred and twenty-two naira),