Facts:

Facts:
The respondent, a trading company dealing in sale and importation of motor
vehicles and motor vehicle accessories is a customer of the appellant. The
respondent filed an action against the appellant at the High Court of Lagos State
alleging that the appellant arbitrarily and unilaterally varied and imposed interest
rates against it in violation of the agreed rate of interest chargeable on facilities
granted to it by the appellant. The respondent further alleged that the arbitrary
charges were in violation of the directives and approval of the Central Bank of
Nigeria regarding transactions and agreement between the parties. When the
deductions were effected from the account of the respondent by the appellant,
the respondent wrote to the appellant letters of complaint and when it appeared to
it that the appellant was not going to effect any refund, the respondent appointed
an accounting company to carry out forensic audit of its account with the appellant
in order to determine the appropriateness or otherwise of the alleged unlawful
deductions from its account.
The trial court after hearing the parties, gave judgment in favour of the respondent.
The appellant had contended that the report of the accounting and auditing firm
contained in a letter tendered by the claimant’s witness was not signed and
therefore inadmissible. The court however, dismissed the submission of the
appellant on the ground that even though the said letter was not signed, the
maker of the statement was called as a witness who testified as to the correctness
of the contents of the document. Dissatisfied with the decision of the trial court,
the appellant filed a notice of appeal at the Court of Appeal, Lagos Division
urging the court to reverse the trial court’s decision.

One of the issues raised for determination was whether having regard to the
evidence before the trial court, it was right in entering judgment for the respondent
in terms of the judgment delivered.