ABUDU WAHABI AWOYO & ORS V. MAGNUS AYINLA ABASI OPERE & ORS
August 7, 2025MR Z. O. OBOLO V. REV J.D ALUKO & ORS
August 7, 2025Legalpedia Citation: (1976) Legalpedia (SC) 19351
In the Supreme Court of Nigeria
Fri Apr 2, 1976
Suit Number: SC. 42/1975
CORAM
EMANUEL OBIOMA OGWUEGBU, JSC. JUSTICE, SUPREME COURT (Read the Leading Judgment)
MADARIKAN, JUSTICE, SUPREME COURT
FATAYI-WILLIAMS, JUSTICE, SUPREME COURT
PARTIES
FESTUS SUNMOILA YESUFU APPELLANTS
RESPONDENTS
AREA(S) OF LAW
SUMMARY OF FACTS
The appellant failed to pay the debt he owed the respondents. In a proceeding to prove the appellants indebtedness, they tendered the appellants statement of account prepared from payment vouchers of the bank.
HELD
The court held that a voucher could not be regarded as entry in a bankers book, so the statement of account made there from was inadmissible in evidence per section 96 (1) (h) Evidence Act.
ISSUES
Whether a voucher can be covered by the definition of bankers book under the Evidence Act.
RATIONES DECIDENDI
DEFINITION OF A BANKERS BOOK
A bankers book is defined in section 2 of the Evidence Act as including Ledger, Days books, Cash books, Account books and all other books used in the ordinary business of the bank. Admittedly, this definition is not restrictive and could therefore be extended to mean something else which it does not ordinarily mean. Therefore while the phrase may include a ledger card, we do not think it could be extended to mean a voucher.
CASES CITED
STATE V. OLOMO (UNREPORTED) SC I / 1970 DELIVERED ON 29TH OCTOBER 1970
ESSO WEST AFRICA INC. V. T. OYEGBOLA (1969) I NMLR 194
STATUTES REFERRED TO
EVIDENCE ACT
CIVIL EVIDENCE ACT 1968
