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<p class="Body" style="text-align:justify;text-justify:inter-ideograph"><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">REPRESENTATION</span></u><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></u></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">Osahon Idemudia, with Miss Valentina Egboh, for the claimant.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">Seni Adio, with M. A. Omisore, for the defendant.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body"><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS""> JUDGMENT</span></u><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></u></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">1. The claimant filed this action on 8th January 2013 vide a General Form of Complaint accompanied by the statement of facts, list of witnesses, written statement on oath, list of documents and copies of the documents. The statement of facts, with leave of Court, was later amended. By the amended statement of facts, the claimant is claiming against the defendant the following reliefs –</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo2"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(i)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The sum of Nl,188,079.92 (One Million, One Hundred and Eighty-Eight Thousand, Seventy-Nine Naira, Ninety-Two Kobo) being the amount outstanding towards the claimant’s salary for January, 2012.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo2"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(ii)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The sum of N17,801,643.00 (Seventeen Million, Eight Hundred and One Thousand, Six Hundred and Forty-Three Naira) as the total outstanding arrears due to the claimant on salaries and entitlements less funds deducted as taxes and pensions.</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo2"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(iii)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">The sum of N8,393,175.00 (Eight Million, Three Hundred and Ninety-Three Thousand, One Hundred and Seventy-Five Naira) being the amount payable as Relocation Housing Bonus. </span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo2"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(iv)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">An order directing the defendant to remit all sums deducted from the claimant’s salaries totalling the sum of N5,836,987.00 (Five Million, Eight Hundred and Thirty-Six Thousand, Nine Hundred and Eighty-Seven Naira) to ARM Pension Managers and the relevant income Tax Authority.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo2"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(v)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The sum of N93,060,000.00 (Ninety-Three Million, Sixty-Thousand Naira) 0.33% equity earnings from the stock options in the defendant company offered to the claimant under his contract of employment, being the value as at the 22nd day of November 2012.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo2"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(vi)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">An order mandating the defendant to transfer the title documents and other required ownership documentation for the vehicle allocated to the claimant that is Mercedes Benz C350, with License No. EM 612 SMK as agreed under the Severance Agreement and Release.</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">2. The defendant entered formal appearance and then filed its defence processes i.e. statement of defence, list of witnesses, written statement on oath of the witness, list of documents and copies of the documents. The defendant’s witness on record (as well as the list of witnesses and sworn deposition) were later with leave of Court substituted with others. At the trial, the claimant gave evidence on his own behalf as CW, while Miss Gloria Braimah, Head of Human Resources, testified for the defendant as DW. At the close of trial, parties were asked to file and serve their respective written addresses starting with the defendant. This they did. The defendant’s final written address is dated 28th June 2016 but filed on 29th June 2016. The claimant’s is dated and filed on 27th October 2016. The defendant did not file any reply on points of law.</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" align="center" style="text-align:center"><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">CASE OF THE CLAIMANT</span></u><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></u></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">3. The claimant became an employee of the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">company by virtue of an offer of employment (Exhibit C1) and served as its Chief Strategy Officer until the 31st January 2012 when his employment came to an end by mutual accord made under a Severance and Release Agreement (Exhibit C2); an understanding reached between the parties after various discussions between the claimant and the Managing D</span><span lang="ES-TRAD" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:ES-TRAD">irector</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS""> (MD) of the d</span><span lang="FR" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">, Mr. Johnson Salako (one of such conversations is admitted as Exhibit C8) to timeously satisfy the outstanding owed and due to the claimant over the course of his employment. The claimant had via series of personal emails and letter from his counsel made persistent requests to the company for the payment of the entitlements, benefits and emoluments due to him as per the understanding reached by both parties under the Severance and Release Agreement (Exhibit C2), all to no avail thus necessitating the filing of this suit. The emails and letter sent are the email dated February 24, 2012 (Exhibit C3), email dated July 24, 2012 (Exhibit C4) and letter dated August 14, 2012 (Exhibit C6).</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">4. To the claimant, as per paragraph 10 of his statement of facts, of his salary and emoluments due to him for the month of January, only the sum of N587,779.93 was paid, leaving an outstanding in total of N1,188,079.92. That by a letter dated 22nd August 2012 written in response to the letter of demand (Exhibit C6) by the claimant’s counsel, the defendant through its counsel Messrs Rockville & Co. (Exhibit C7) admitted its obligations under the Severance and Release Agreement (Exhibit C2) but curiously took no step to fulfill same subsequently. That the understanding reached by the parties was that the total outstanding arrears due to the claimant less deducted taxes and pensions payable by the defendant, as employer, was N23,624,931.00 (Twenty-Three Million, Six Hundred and Twenty-Four Thousand, Nine Hundred and Thirty-One Naira). However, the sum of N2,323,287.00 (Two Million, Three Hundred and Twenty-Three Thousand, Two Hundred and Eighty-Seven Naira) being calculated as the value of the vehicle allocated to the claimant in the course of his employment was deducted from the overall outstanding arrears of N23,624,931.00 reducing the arrears balance to N21,301,643.00 (Twenty-One Million, Three Hundred and One Thousand, Six Hundred and Forty-Three Naira), referring to clause D of Exhibit C2, on the agreed premise that vehicle title and other required ownership documentation will be transferred to the claimant. That since entering into the Severance and Release Agreement (Exhibit C2), the defendant has only made the payment in the sum of N3,500,000.00 in fulfillment of its obligations under the agreement. This obligation was meant to be satisfied within a 6 month period, that is, the period commencing June 2012 and ending December, 2012, referring to clause F of Exhibit C2. That the parties in acknowledgment of the relocation housing bonus of N8,393,175.00 (Eight Million, Three Hundred and Ninety-Three Thousand, One Hundred and Seventy-Five Naira) and the stock options provided for under the employment contract, that is, </span><span lang="DE" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:DE">“</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">1% of the current holding of the company vested over three (3) years at the end of each year on a pro rata basis on full employment with the employer” agreed to the said dues reciting same under Appendix A of the Severance and Release Agreement (Exhibit C2). The claimant exhibited the last share valuation done by FCMB Capital Market (Exhibit C5) of the d</span><span lang="FR" style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language: FR">efendant </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">company in support of his contention that the defendant was as at the severance of his employment capable of paying his entitlements, benefits and emoluments.</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" align="center" style="text-align:center"><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">CASE OF THE DEFENDANT</span></u><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></u></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">5. The case of the d</span><span lang="FR" style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">efendant </span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">is that, having regard to the claimant’s employment agreement (Exhibit C1) dated February 9, 2011, the claimant is not entitled to receive a Relocation Housing Allowance since the agreement does not make provision for same. Similarly, that having regard to the Severance Release Agreement (Exhibit C2) dated January 31, 2012, the claimant is not entitled to receive a Relocation Housing Allowance due to the fact that such was not provided for in his employment agreement and, moreover, the document constitutes an offer of compromise with an explicit condition which did not occur i.e. the company has failed in its recapitalization efforts. Furthermore, that having regard to the Severance Release Agreement (Exhibit C2) the claimant is not entitled to equity interest (stock options) in the defendant due to the fact that the conditions precedents did not occur, namely: i) at no time did the Board of Directors of the defendant transfer shares to the claimant; ii) thus, there could not have been and, indeed, there was no ratification of anything; and iii) the company has been unable to re-capitalize. The defendant continued that having regard to Exhibit C6 and the Severance Release Agreement, the claimant is not entitled to an arrears of salary of N1,188,079.92 (One Million One Hundred and Eighty-Eight Thousand, Seventy-Nine Naira and Ninety-Two Kobo) for the month of January 2012. Also, that as a matter of law, the claimant is not entitled to receive payment of the pension and income tax arrears; and the claimant has not provided this Court with any evidence to show how he arrived at the pension arrears of N1,727,533.00 (One Million, Seven Hundred and Twenty-Seven, Five Hundred and Thirty-Three Naira). The defendant concluded that it does not owe the claimant the sum of N23,624,931.00 (Twenty-Three Million, Six Hundred and Twenty-Four Thousand, Nine Hundred and Thirty-One Naira).</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" align="center" style="text-align:center"><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">SUBMISSIONS OF THE DEFENDANT</span></u><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></u></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">6. The defendant framed six issues for the determination of the Court, namely:</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo3"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">1)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">Having regard to the claimant’s employment agreement (Exhibit C1) dated February 09, 2011 whether the claimant is entitled to receive a Relocation Housing Allowance.</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo3"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">2)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">Having regard to the Severance Release Agreement “SRA” (Exhibit C2) dated January 31, 2012 whether the claimant is entitled to receive a Relocation Housing Bonus.</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo3"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">3)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">Having regard to the Severance Release Agreement “SRA” (Exhibit C2) whether the claimant is entitled to equity interest (stock options) in the d</span><span lang="FR" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">efendant.</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo3"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">4)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">Whether the claimant is entitled to an arrears of salary for the month of January 2012 as stated in his claim.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo3"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">5)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">Whether the claimant is entitled to the payment of pension and income tax obligations.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo3"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">6)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">Whether the claimant is entitled to the sum of N23,624,931.00 (Twenty-Three Million Six Hundred and Twenty-Four Thousand, Nine Hundred and Thirty-One Naira).</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">7. Regarding issue 1), the defendant submitted that the claimant is not entitled to receive a Relocation Housing Allowance as the claimant’s employment agreement does not provide for a “Relocation Housing Bonus”. Accordingly, that since the parties are bound by the express provision of the employment agreement, it is nothing short of being disingenuous for the claimant to allege that the defendant is contractually obligated to pay him a “Relocation Housing Bonus”, referring to <i>Samuel Isheno v. Julius Berger Plc</i> [2008] 6 NWLR (Pt. 1084) 582 at 588, which held that parties to an agreement are bound by the terms and conditions of the contract they signed and cannot operate outside its terms and conditions. And that the claimant, under cross-examination, confirmed that his employment agreement does not provide for a “Relocation Housing Bonus” when he stated thus: “There is no relocation housing bonus in Exhibit C1, the employment contract”. The defendant accordingly urged the Court to hold that the claimant is not entitled to a “Relocation Housing Bonus”.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">8. On issue 2), the defendant submitted that whereas, the employment agreement does not provide for a “Relocation Housing Bonus”, the claimant has been extremely “resourceful” by asserting that he is entitled to it under the Severance Release Agreement (“SRA”). However, that claimant is not so entitled for at least two (2) reasons: (a) the SRA was nothing more than offer of compromise with conditions; and (b) the condition precedent that could have obligated such payment did not occur i.e. the defendant was not able to recapitalize, referring to clause G of the SRA, which provides as follows: “The relocation-housing bonus of N8,393,175 will be payable when Mobitel is funded by the ongoing equity/debt raise”. Accordingly, that the claimant is NOT entitled to the so called “Relocation Housing Bonus”. In furtherance of the above, that under cross-</span><span lang="FR" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">examination, </span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">DW gave evidence and stated as follows: “The $72 Million USD and $68 Million USD mentioned earlier have all not been raised till today. As far as I know, the drive to raise these sums is still ongoing. Since 2011, I do not know how much the defendant has raised in regards to the funds drive. As far as I know, no funds have been raised”. To the defendant, it is trite law that parties are bound by the terms agreed to in a contract. Furthermore, that a court of law must always respect the sanctity of the agreement reached by parties; and an agreement ought to be strictly construed in the light of the essential and material terms agreed by the parties, citing <i>Rank Xerox (Nig.) Ltd v. Centrex (Nig.) Ltd</i> [1995] 1 NWLR (Pt. 374) 703 at 715 and <i>Kaydee Ventures Ltd v. The Hon. Minister of the FCT</i> [2010] 7 NWLR (Pt. 1192) 71 at 175. The d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">then submitted that the terms of the agreement are clear, lucid and unambiguous and so the claimant is not entitled to receive a relocation housing bonus. That the Courts of the land have repeatedly stated that where the terms of an agreement are not opaque it is duty of the court to enforce such agreement, referring to <i>Victor Amede v. The United Bank for Africa</i> [2008] 8 NWLR (Pt. J090) 623 at 631, <i>Diamond Bank Ltd v. Prince Alfred Amobi Ugochukwu</i> [2008] 1 NWLR (Pt. 1067) 1 at 7. Moreover, and importantly, that the claimant failed to provide a scintilla of evidence to show whether the defendant has been able to recapitalize. That this is so, because the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">’s re-capitalization efforts have thus far been totally unsuccessful. From the foregoing, the defendant submitted that from the distinct terms and conditions of Exhibit C2, the claimant is not entitled to a relocation housing bonus,</span><span lang="FR" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR"> urg</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">ing the Court to so hold.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">9. In respect of issue 3), the claimant had alleged that by virtue of clause H of the SRA (Exhibit C2) he is entitled to equity interest in the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS""> However, specifically, Clause H of Exhibit C2 provides as follows:</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:.5in;text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">The employment contract provided for stock options of 1% of the current holding of the company vested over three (3) years at the end of each year on a pro rata basis on full employment with the Employer. The prorated vested allocation amount of 0.33% as captured in Appendix A as recognized in the share trust account will be transferred to the Employee <i>when the finances of the company become stable and the Mobitel Board ratifies the transfer</i>. The Employee shall be duly informed when this occurs (emphasis is the defendant’s).</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">To the d</span><span lang="FR" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">, in tandem with issues 1) and 2) above, parties are bound by the terms of their agreement and the terms of the agreement provides that the issuance of shares to the defendant is based on 2 conditions precedent, namely: when the finances of the defendant become stable; and when the Board of the defendant ratifies the transfer. That none of these two events have transpired. That the finances of the defendant are far from being stable, neither has the defendant been able to recapitalize. As submitted above, the d</span><span lang="FR" style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">efendant </span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">reiterated that parties are bound by the terms and conditions of their agreement. Furthermore, once there is no opaqueness or ambiguity in the agreement the Court should give effect to the agreement, referring to <i>Rank Xerox (Nig.) Ltd v. Centrex (Nig.) Ltd</i>, <i>Samuel Isheno v. Julius Berger Plc</i>, <i>Victor Amede v. The United Bank for Africa</i> and <i>Diamond Bank Ltd v. Prince Alfred Amobi Ugochukwu</i> (all <i>supra</i>). Secondly and importantly, that at no time did the Board of Directors of the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS";mso-ansi-language:FR">efendant pass a </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">Board resolution transferring shares to the c</span><span lang="NL" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:NL">laimant. Indeed, </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">that it is elementary that if there was no transfer of shares in the first instance, then there could never have been anything for the Board to ratify. That the claimant attested to the above when under cross-examination he stated that: “I am not aware of the Board of the defendant resolving to award to me shares in the d</span><span lang="FR" style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">efendant </span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">company”. The d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">concluded by submitting that in the absence of a Board resolution transferring shares to the claimant he is not entitled to same,</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR"> urg</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">ing the Court to so hold.</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">10. For issue 4), the claimant had claimed that he is being owed part of his salary for the month of January 2012, which amounts to N1,188,079.92. To the defendant, it is not owing the claimant this sum. In fact, the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant refer</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">red the Court to Exhibit C6 paragraph 6 where the claimant via his solicitors expressly stated that the defendant is owing him an outstanding salary of N300,000.00 (Three Hundred Thousand Naira only) for the month of January 2012. Furthermore, that the SRA (Exhibit C2) dated January 31, 2012 (the date of his disengagement) did not make any provision whatsoever for the payment of Nl,188,079.92 as payment for alleged January 2012 salary arrears. That it is trite law that he who asserts must prove, referring to section 131(1) of the Evidence Act 2011, <i>Ayeni v. Adesina</i> [2007] 7 NWLR (Pt. 233) 233 at 243 and <i>Veepee Industries Ltd v. Cocoa Industries Ltd</i> [2008] 13 NWLR (Pt. 1105) 486 at 491. The d</span><span lang="FR" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS""> then submitted that the claimant has not proven his claim of N1,188,079.92. Furthermore, that the evidence and pleadings of the claimant are replete with contradictions. That as indicated earlier, in Exhibit C6 the claimant demanded for N300,000.00 being his outstanding salary for the month of January 2012, while in Exhibit C2 there is no provision for the payment of N1,188,079.92 for the claimant’s January 2012 salary arrears. Accordingly, that the claimant has failed to prove that he is being owed any salary for January 2012 and, urging the Court to so hold.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">11. As per issue 5), the defendant asserted that the claimant had alleged that the defendant is further indebted to him in the sum of N5,836,987.00 being monies owed the clamant towards the claimant’s statutory obligations. To the defendant, the claimant has not provided any particulars before this Court to prove that the defendant has not paid the claimant’s pension arrears. Furthermore, that the claimant did not lay any foundation to show how the alleged pension arrears constitute the sum of N1,727,533.00 (One Million, Seven Hundred and Twenty-Seven Thousand, Five Hundred and Thirty-Three Naira). Still further, that the claimant has failed to provide the account statement of his retirement savings account to show how he arrived at the amount. Additionally, that assuming without conceding that the defendant had not remitted the claimant’s pension remittances and personal income tax allowances, the defendant cannot pay the alleged arrears to the claimant as a matter of law but to the relevant government agencies in charge of pensions and personal income tax.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">12. On issue 6), the defendant submitted that it does not owe the claimant the sum of N23,624,931.00. That the defendant had paid the claimant. Specifically, that between January 2012 and July 2012, the defendant paid the claimant in cash and kind the following: the sum of N3.5 Million Naira in February 2012 in fulfillment of clause E of the Severance Release Agreement; the sum of N287,779.93 in March 2012; the sum of N300,000.00; and lastly a Mercedes Benz C350 valued at N2,323,287 in fulfillment of clause D of the Severance and Release Agreement. Given all of this, the defendant submitted that it has paid the claimant a total of N6,411,066.93 (Six Million, Four Hundred and Eleven Thousand, Sixty-Six Naira and Ninety-Three Kobo). Furthermore, that the claimant has not denied but rather has indeed confirmed the payment of the amounts enumerated above. Specifically, that under cross-examination, when asked if payments were paid to him, he responded stating: “Between January 2012 and July 2012, the defendant made some payments to me. Yes, by July 2012, the defendant paid to me approximately N5 Million”. Furthermore, when asked if he was paid approximately N5,000,000.00 (Five Million Naira), he answered in the affirmative. That an in-depth evaluation of the claimant’s case reveals that even the claimant cannot ascertain clearly and concisely the amount that he is allegedly owed. Put another way, that his claim is speculative. Consequently, that since he has failed to meet his burden of proof, the Court has no choice but to dismiss same, urging the Court to do just that.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" align="center" style="text-align:center"><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">SUBMISSIONS OF THE CLAIMANT</span></u><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></u></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">13. The claimant on his part framed three issues for the determination of the Court, namely:</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo4"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">a)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">Whether the claimant is entitled to his entitlements, benefits and emoluments under the Severance Release Agreement.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo4"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">b)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">Whether further to the Severance Release Agreement the claimant ought to have been paid the outstanding arrears due to him on or before December 2012.</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo4"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">c)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">Whether this Honourable Court has the power to order the defendant to comply with mandatory statutory provisions regarding statutory deductions from the claimant.</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">14. In respect of issue a), the claimant submitted that his claim before this Court borders on the liquidation of his entitlements in the hands of the defendant which came to be by virtue of Exhibit C2, the Severance and Release Agreement which became effective on the 31st day of January 2012. That the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">’s defence to the claims of the claimant is that the claimant had been given all his entitlements in the company thereby fully discharging its liability under the Severance and Release Agreement. That it is worthy of note that the parties are <i>ad idem</i> on the fact that the claimant’s employment with the defendant came to a halt by virtue of the Severance Release Agreement and the claimant by the agreement was entitled to the items listed in the particulars of claim making the only area of dispute whether the claimant had been paid or not. That it is intelligible that the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">’s claim that they have discharged their entire obligation to the claimant under the Severance Release Agreement can only be seen in their defence to the claimant’s particulars of claim, particularly paragraphs 10 and 12 of the statement of defence, which reads as follows:</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:.5in;text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">10. The defendant denies paragraph 7 in that it has already paid the obligating due hereunder </span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:.5in;text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">12. The defendant denies paragraph 9 of the Statement of Claim. Further defendant avers that in February 2012, the Defendant paid the Claimant the sum of Three Million, Five Hundred Thousand Naira. Also in March 2012, the Sum of Two Million and Eighty seven Thousand Seven Hundred and Seventy Nine Thousand Ninety Three thousand and in April 2012, the sum of Three Hundred Thousand Naira was paid to the Claimant.</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">15. To the claimant, it is an undisputable fact that the defendant does not have any documentary evidence to substantiate this averment and from a cursory look at the averments in the above reproduced paragraphs 10 and 12 of the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">’s statement of defence, it is abominable that the defendant despite knowing that the burden was on it to substantiate the credibility of the averments by attaching credible documentary evidence, failed to do so. That it is now the law that it behoves on a party who asserts to give testimony to support his pleading if it wants to succeed in its case, referring to <i>Sokwo v. Kpongbo</i> [2008] 7 </span><span lang="DE" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:DE">NWLR (P</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">t. 1086) 342 at 362. That Appendix A of the Severance and Release Agreement gives a detailed list of the entitlements accruable to the claimant under the agreement and they are herewith listed as follows:</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo5"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(a)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The total outstanding arrears due to the employee less required taxes and pension payable by the employer being N23,624,931.00.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo5"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(b)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The amount of N2,323,287.00 being calculated as the current value of the vehicle allocated to the claimant which would be deduced from the overall outstanding arrears of N23,624,931 reducing the arrears balance to N21,201,643.00 on the premise that the title and other required ownership documentation will be transferred to the claimant upon completion of the financial lease payments of the vehicle by the claimant it has obliged.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo5"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(c)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The immediate payment of the sum of N3,500,000.00.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo5"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(d)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The balance which was agreed to be paid over six months period commencing from June 2012 till the end of December 2012.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo5"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(e)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The relocation housing bonus of N8,393,175.00 which was to be paid when the defendant was funded by the it equity/debt raise.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">16. The claimant went on that it is not in dispute that the Severance and Release Agreement is in form of a contract and until the terms therein are fully complied with and discharged, it continues to remain in force. That it is, however, the duty of every Court to see to the effective crystallization of every contact that has been freely entered into between two parties, citing <i>Oduye v. Nigeria Airways Ltd</i> [1978] 2 </span><span lang="DE" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:DE">NWLR (P</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">t. 55) 126 (wrong date given). That it is also a settled principle of law that where a party enters into an agreement and his signature is appended on it, it would be safely deduced by the Court that he has accepted the contents of the agreement, referring to </span><i><span lang="DA" style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS";mso-ansi-language:DA">UBL L</span></i><i><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">td v. Fajebe Foods Ltd</span></i><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS""> [1998] 6 </span><span lang="DE" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:DE">NWLR (P</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">t. 554) 380. The claimant proceeded to remind the Court that the principle of estoppel is a very cardinal point at this stage of the agreement between parties as it forbids the defendant from backtracking from the execution of the contract,</span><span lang="PT" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:PT"> refer</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">ring to <i>Oyerogba v. Olaopa</i> [1998] 13 </span><span lang="DE" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:DE">NWLR (P</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">t. 583) 501. That the defendant through the testimony of its sole witness, under cross examination, affirmed the validity of the Severance and Release Agreement (Exhibit C2) wherein DW </span><span lang="PT" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:PT">admit</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">ted that the sum of N3,500,000.00 was paid in partial fulfillment of the defendant’s</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR"> obligations.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS""> That DW</span><span lang="PT" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:PT"> confirm</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">ed that although the sum of N2,323,287.00 was deducted, the title documents were yet to be handed over to the claimant.</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">17. To the claimant, the Relocation Housing Bonus provided for by the defendant as contained in the Severance and Release Agreement (Exhibit C2) is argued to be outside the scope of the contract of employment. However, that it is important to point out a few facts. Exhibit C1(the offer of Employment) under paragraph 3, line 2 states that, “Any amendments or additions thereto from time to time will be advised to you in accordance with the Company’</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">s polic</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">ies”. Furthermore, that the relocation housing bonus was negotiated by the Managing Director of the defendant as evidenced by his email dated January 29, 2012 and marked as Exhibit C8. The claimant continued that u</span><span lang="DE" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:DE">nder </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">his contract of employment and as confirmed under clause H of the Severance and Release Agreement (Exhibit C2), the claimant is owed liquidation of his stock options in the company. Tendered as Exhibit C5 is a share valuation done by FCMB Capital Market in November 2012 of the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">company in support of the claimant’s contention that the defendant was as at the severance of his employment capable of paying his entitlements, benefits and emoluments. It is the contention of the claimant that he complied with his own part of the agreement and resigned his employment with the company thereby leaving the defendant with complying with its own part of the agreement. But that to his amazement, the defendant rather than comply, came up with several spurious reasons on why it would not comply with the agreement and eventually alleging to have duly complied with all the terms of the agreement, though the defendant failed to place before the Court the parameters for its allegation to have fully complied with all the terms of the agreement. It is, however, the contention of the claimant that the Severance and Release Agreement is a contract and until all the dictates of the contract are complied with, the contract can never be discharged. That t is a trite principle of law and as seen in the case of <i>Oyerogba v. Olapoa</i> (<i>supra</i>) that the defendant is estopped at this stage from rescinding on the execution of the contract,</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR"> urg</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">ing the Court to so hold.</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">18. On issue b), the claimant submitted that by the letter marked as Exhibit C1, the claimant was offered employment as Chief Strategy Officer on Level 2 grade, a position he was offered by the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">company who in paragraph 1 stated, “We trust that your knowledge, skills and experience will be among our most valuable assets”. That the parties by virtue of an agreement subsumed into the Severance and Release Agreement (Exhibit C2) an agreement for payment of the claimant’s severance and all other benefits accruing to him in the course of his employment, referring to <i>Underwater Engineering Co. Ltd & anor v. Dubefon</i> [1995]</span><span lang="DE" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:DE"> LPELR-3379(SC)</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">, which</span><span lang="IT" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:IT"> cite</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">d with approval <i>Browning & ors v. </i></span><i><span lang="DE" style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:DE">Crumlin Valley Collieries </span></i><i><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">Ltd</span></i><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS""> [1926] 1 KB 522 at 528, where it was held that: “The consideration for work is wages and the consideration for wages is work”. That this simply means that earnings of an employee must be paid so far as work was done. To the claimant, the defendant in reducing its obligations to the claimant drafted the Severance and Release Agreement (Exhibit C2) to reflect a detailed calculation of the monies due under the claimant’s Salaries, Bonus, Allowances, Relocation Costs and Payment made in lieu of the notice (3 months), PAYE and Equity Holding, entitlements, emoluments and benefits mutually agreed by the parties upon execution of the contract.</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">19. That it is trite that parties shall be bound by the terms of the contract legally and validly entered, citing <i>Laramie v. Data Processing Maintenance & Services (DPM) Ltd</i> [2005] 12 SC (Pt. 1) 93 at 103. That u</span><span lang="DE" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:DE">nder </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">clause F of the Severance and Release Agreement (Exhibit C2), the clause states that:</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:.5in;text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">The balance will be paid over six (6) months period commencing June 2012 and ending December 2012 and will be paid in accordance with the same time schedule that the Employer [the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">] makes its customary payroll OR at any other time as reasonably required and communicated to the Claimant. However, if the Employer is able to secure funding before June 2012, the repayment period shall commence from this earlier period. The parties acknowledge and agree that from the separation date, the Employee shall no longer be an employee of the employer and that the severance payments are being made in connection with the employee's employment.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">That the timeframe fixed for fulfillment of the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">’s obligation as seen in clause F of the Severance and Release Agreement (Exhibit C2) can be broken into three possibilities:</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:.5in;text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">First - the balance will be paid over six (6) months period commencing June 2012 and ending December 2012 and will be paid in accordance with the same time schedule that the employer (the defendant) makes its customary payroll.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:.5in;text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">Second - OR at any other time as reasonably required and communicated to the claimant.</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:.5in;text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">Third - However, if the employer is able to secure funding before June 2012, the repayment period shall commence from this earlier period.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">It is the claimant’s case that the mutual understanding of the parties was to make payment over a 6 month period, with payments made on a monthly basis starting in June 2012 and making the final payment by December 2012, or earlier if the defendant succeeds in its fundraising efforts. That the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">, on the other hand, has chosen to rely on the second aspect of clause F of the Severance Agreement, ignoring the condition precedent, which is that the claimant shall be informed of its intention to deviate from the first part of clause F. That no evidence can be adduced from the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">’s case that such an intention was communicated to the claimant.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">20. The claimant continued that the email dated 29th January 2012 from the d</span><span lang="FR" style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language: FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">’s Managing Director, Mr. Johnson Salako, (Exhibit C8) sheds light on the parties’ understanding and agreement under this clause wherein the Managing Director of the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS";mso-ansi-language:FR">efendant </span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">company stated in paragraph 4 that, “As for the mandatory emoluments, we will make an immediate payment of N3.5million. The Balance will be paid over six months starting from end of June (see Appendix A). If Mobitel is successful in its fund raising drive before June 2012, the balance will be paid earlier”. To the claimant, his understanding as to the terms of the Severance Agreement, by email dated 24th February 2012 (Exhibit C3) reiterates an urgent demand for payment of outstanding due to his salary of January 2012 stating, “As discussed yesterday about the outstanding January 50% Salary which we had agreed to remit to me as part of the February salary payment schedule, I again humbly request that this payment is made as promised”. That the poser to issue 2 above is, “How would the words that the parties have used be understood by a reasonable man, made aware of the background to the agreement considering it at the time the agreement was being made?” The claimant answered that surely, the parties had intended that the outstanding payments be made within 6 months commencing June 2012 and ending December 2012 or earlier if the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">’s fund-drive was successful as it would have made no commercial sense to fix the fulfillment of the obligations created under the Severance and Release Agreement in abeyance. Furthermore, that contractual interpretations should be interpreted against the draftsman.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">21. Regarding issue c), the claimant submitted that this Court is empowered under section 19 of the National Industrial Court (NIC) Act 2006 to where necessary make any appropriate order, including an order of compliance with any provision of any Act of the National Assembly dealing with any matter that the Court has jurisdiction to hear. The claimant went on to refer to a number of statutory provisions. First is section 254C(1)(a) and (b) of the 1999 Constitution. Second is s</span><span lang="FR" style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">ection 5</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">(2) of the Labour Act Cap. L1 LFN 2004, which provides that</span><span lang="PT" style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS";mso-ansi-language:PT"> “</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">An employer may with the consent of a worker make deductions from the wages of the worker and pay to the appropriate person any contributions to provident or pension funds or other schemes agreed to by the worker and approved by the State Authority”. Third is section 11(5) of the Pension Reform Act “2010”, which provides that the employer shall (a) deduct at source, the monthly contribution of the employee in his employment; and (b) not later than seven working days from the day the employee is paid his salary, remit an amount comprising the employee’s contribution under paragraph (a) of this subsection and the employer’s contribution to the custodian specified by the pension and administrator of the employee to the exclusive order of such pension fund administrator. Last is section 82 of the Personal Income Tax Act of 1993, which provides that an employer required under a provision of this Act to make deductions from emoluments or amounts on account of emoluments paid by him to an employee shall account to the relevant tax authority in such manner as the relevant tax authority may prescribe for the deductions so made, and in the event of failure by the employer to make the deduction, or properly to account therefor, the amount thereof together with a penalty of 10 per cent per annum of the amount plus interest at the prevailing commercial rate shall be recoverable as a debt due by the employer to the relevant tax authority. The claimant cited <i>Aeromaritime Nig Ltd v. Lagos State Internal Revenue Board</i> [2001]</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR"> LPELR-6957(CA)</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS""> as authority for the deduction and payment to the tax authority of all sums of money deducted from the net monthly emoluments of employees.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">22. It is the submission of the claimant that the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">, despite making deductions as to the personal income tax of the claimant and deductions towards his pension, failed or refused to make such remittances to the relevant authorities and the claimant’s Pension Fund Provider, ARM Pensions Managers. That u</span><span lang="DA" style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:DA">nder Appendix A </span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">at page 4 of the Severance and Release Agreement, deductions made by the defendant are calculated and clearly stated. A look at the same will show that no deductions made towards Pension or under PAYE was paid by the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS""> That it behooves the defendant to keep records of such remittance and provide evidence of same, should such a request be made; this being a statutory duty imposed under s</span><span lang="FR" style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:FR">ection 75</span><span style="font-size:12.0pt;font-family: "Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">(1) of the Labour Act LFN 2004, which provides that it shall be the duty of every employer to keep such records of wages and conditions of employment as are necessary to show that this Act is being complied with. That in the instant case, the contract admits the fact that no remittance was done by the d</span><span lang="FR" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:FR">efendant</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">; and facts admitted need not be proved. In conclusion, the claimant urged the Court to grant the reliefs sought for by the claimant.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" align="center" style="text-align:center"><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">COURT’S DECISION</span></u><u><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></u></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">23. I heard learned counsel and considered all the processes filed and submissions made in this suit. I need to clear a thing or two. First, in paragraph 4.31 of his final written address, the claimant referred to section 11(5) of the Pension Reform Act 2010. There is no such Act passed in 2010; and if there is, it is no longer good law as the applicable law today is the Pension Reform Act 2014. Secondly, I indicated earlier that the claimant, with leave of Court, amended his statement of facts. In the old statement of facts, relief (ii) was a prayer for the sum of N23,624,931.00 being the total outstanding arrears due to the claimant on salaries and entitlements less funds deducted as taxes and pensions. This relief was amended in the amended statement of facts to read a prayer for the sum of N17,801,643.00. The defendant in its final written address did not seem to appreciate this as it retained and argued against relief (ii) in its old form i.e. a claim for N23,624,931.00. See, for instance, issue 6) as framed by the defendant. Lastly, equally the case is the fact of relief (iv), which was amended from “The sum of N5,836,987.00…being money held in trust for the claimant by the defendant towards the claimant’s statutory obligations to the relevant government agency for pension and personal income taxes” to “An order directing the defendant to remit all sums deducted from the claimant’s salaries totalling the sum of N5,836,987.00 (Five Million, Eight Hundred and Thirty-Six Thousand, Nine Hundred and Eighty-Seven Naira) to ARM Pension Managers and the relevant income Tax Authority”. Once again the defendant did not seem to appreciate this fact as it retained and argued relief (iv) in its old form. In this error, the defendant framed its issue 5) as “Whether the claimant is entitled to the payment of pension and income tax obligations”. In framing issue 5) thus, the defendant assumed and did argue that the claimant was praying the Court to order the payment of the sum representing pension and income tax to be paid to the claimant in person, not to the requisite bodies entitled to be so paid. See paragraph 8.4 of the defendant’s final written address. The amended relief (iv) of the claimant prays for the requisite sum to be paid to the claimant’s pension managers and the income tax authority. The defendant could not have been more mistaken.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">24. The law is that it is he who asserts that must prove. Accordingly, in monetary claims in labour relations, this Court has consistently held that there are two components requiring proof i.e. the proof of entitlement to the claims, and the proof of the quantum of the sums claimed as entitlements. To prove an entitlement to a claim, reliance may have to be placed on an instrument (a law, circular or collective agreement) that confers the entitlements. See </span><i><span lang="ES-TRAD" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:ES-TRAD">Otunba Gabriel Oladipo Abijo v. Promasidor (Nigeria) Limited</span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS""> unreported Suit No. NICN/LA/602/2014 the ruling of which was delivered on 17th January 2017, <i>Senior Staff Association of University Teaching Hospitals, Research Institutions and Associated Institutions (SSAUTHRIAI) and ors v. Federal Ministry of Health and anor</i>, unreported Suit No. NIC/12/2000 the judgment of which was delivered on 30th March 2006, <i>Senior Staff Association of Nigerian Universities v. Federal Government of Nigeria</i> unreported Suit No. NIC/8/2004 the judgment of which was delivered on 8th May 2007, <i>Ondo State Government v. National Association of Nigeria Nurses and Midwives and anor</i> unreported Suit No. NIC/1/2007 delivered on July 4, 2007, </span><i><span lang="IT" style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:IT">Oyo State v. Alhaji Apapa & ors</span></i><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS""> [2008] 11 NLLR (Pt. 29) 284 and <i>Mr. Mohammed Dungus & ors v. ENL Consortium Ltd</i> [2015] 60 NLLR (Pt. 208) 39. And to prove the quantum of the sums claimed, the rule regarding proof of special damages must be adhered to. This is because, the claim for monetary sums as entitlement(s) is a claim for special damages; as such the rules regarding proof of special damages apply. See <i>Kelvin Nwaigwe v. Fidelity Bank Plc</i> unreported Suit No. NICN/LA/85/2014 the judgment of which was delivered on 24th January 2017, </span><i><span lang="IT" style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"; mso-ansi-language:IT">NNPC v. Clifco Nig. Ltd</span></i><span lang="PT" style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS";mso-ansi-language:PT"> [2011] LPELR-2022(SC)</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">, <i>Mr Ignatius Anyanwu & ors v. Mr Aloysius Uzowuaka & ors</i></span><span lang="PT" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:PT"> [2009] LPELR-515(SC); [2009] 13 NWLR (Pt. 1159) 445 SC</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">, <i>Christopher U. Nwanji v. Coastal Services Nig. Ltd</i> [2004] LPELR-2106(SC); [2004] 11 NWLR (Pt. 885) 552; [2004] 18 NSCQR 895, <i>AG, Anambra State v. CN Onuselogu Enterprises Ltd</i> [1987] LPELR-614(SC); [1987] NWLR (Pt. 66) 47; [1987] All NLR 579; [1987] 9 - 11 SC 197 and <i>Marine Management Associates Inc. & anor v. National Maritime Authority</i></span><span lang="PT" style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS";mso-ansi-language:PT"> [2012] LPELR-206(SC).</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">25. The claimant is praying for 6 reliefs, all of which, except for relief (vi), are for monetary claims. The claimant will accordingly succeed in his claims if he proves his entitlement to each of them as well as prove the quantum of each of the claims i.e. how he arrived at each sum of money. In the main, the claimant relied on Exhibit C2, the Severance Agreement and Release of 3rd February 2012 but with an effective date of 31st January 2012. By clauses B and F of Exhibit C2, the claimant and the defendant agreed to end the employment relationship between the two of them effective 31st January 2012. Relief (i) claimed by the claimant is for Nl,188,079.92 being the amount outstanding towards the claimant’s salary for January 2012. In paragraph 10 of the amended statement of facts, the claimant put the period his employment came to an end as 31st January 2011 and that the defendant was obliged to pay him his salary and emoluments for the month of January 2011. Th claimant continued that out of N1,775,859.85 due and owed to him for the month of January, the defendant paid only N587,779.93 thus leaving unpaid the balance of N1,188,079.92. It is this balance of N1,188,072.92 that the claimant is claiming for as relief (i). The supporting evidence for this claim is paragraph 9 of the sworn deposition of the claimant of 8th January 2013 couched in the same words as paragraph 10 of the amended statement of facts with January 2011 as the month for which the sum is claimed. There is no supporting document showing how the claimant arrived at N1,188,072.92 as the balance of his outstanding salary for January, whether of 2011 or 2012. This is because, Appendix A attached to Exhibit C2 puts his “Net Pay monthly” to be 1,775,560 and “Arrears - Jan, 2012” as 887,780; and in the letter the claimant himself wrote to the defendant (Exhibit C6 dated 14th August 2012), the claimant indicated that the “Outstanding Balance on January Salary” is N300,000. As it is, therefore, the claim for N1,188,072.92 has not been proved. Relief (i) accordingly fails and is hereby dismissed.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">26. Relief (ii) is a claim for N17,801,643.00 as the total outstanding arrears due to the claimant on salaries and entitlements less funds deducted as taxes and pensions. The argument of the claimant here is that clause C of Exhibit C2, the total outstanding arrears due to him less required taxes and pensions payable by the defendant is N23,624,931.00. By clause D of same Exhibit C2, N2,323,287.00 (calculated as the value of the vehicle allocated to the claimant) is to be deducted from the N23,624,931.00 thus leaving a balance of N21,301,643.00. Clause E then proceeds to provide that the defendant will make an immediate payment of N3,500,000.00, which according to the claimant was actually paid by the defendant (DW confirmed under cross-examination that the N3.5 Million paid was the same amount referred to in clause E of Exhibit C2) thus leaving unpaid the balance of N17,801,643.00 presently claimed as relief (ii). The agreement between the parties, going by clause F of Exhibit C2, is that this balance of N17,801,643.00 “will be paid over six (6) months period commencing June 2012 and ending 2012 and will be paid in accordance with the same time schedule that the Employer makes its customary payroll OR at any other time as reasonably required and communicated to the Employee”. The same clause continues that “if the Employer is able to secure funding before June 2012, the repayment period shall commence from this earlier period”. My finding, therefore, is that Clause F obliges the defendant to pay the balance of N17,801,643.00 to the claimant within the period June 2012 (or an earlier time if funding is secured) and 31st December 2012. The issue of making any communication to the claimant relates to having to make payments outside of the scheduled time that the defendant makes its customary payroll. It does not mean, as argued by the defendant, that the “Parties agreed that the payment will be made ‘at any other time as reasonably required and communicated to the Employee’ thereby pegging the payment to the ongoing efforts to recapitalise”. See the second paragraph of the letter of counsel to the defendant dated 22nd August 2012 written to the claimant’s counsel. By clause F, therefore, the defendant ought to have completed the payment of the balance of N17,801,643.00 by 31st December 2012. I so find and hold. I indicated earlier that the defendant made the error of arguing against relief (ii) based on the old relief, which prayed for N23,624,931.00 and not N17,801,643.00 sought for under the amended statement of facts. The defendant also argued that it paid N3.5 Million pursuant to clause E of Exhibit C2 (on which I commented earlier), N287,779.93 and N300,000. The claimant on his part acknowledged under cross-examination that between January 2012 and July 2012, the defendant made some payments to him; and by July 2012, the defendant paid to him approximately N5 Million. This approximated sum of N5 Million of course includes the N3.5 million paid pursuant to clause E of Exhibit C2. Having thus been paid N287,779.93 and N300,000.00 by the defendant, the claimant is entitled to N17,801,643.00 less these two sums, which is N17,213,863.07 (Seventeen Million, two hundred and Thirteen Thousand, Eight hundred and Sixty-Three Naira, seven Kobo) only. I so order.</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">27. Relief (iii) is for N8,393,175.00 being the amount payable as Relocation Housing Bonus. Exhibit C1, the offer of employment, does not have any provision relating to relocation housing bonus. Even if it does, the provision of Exhibit C2 would supersede it since by clause B of Exhibit C2, the parties mutually agreed to end the employment relationship “under the terms set forth in this Agreement”, and the concluding part of clause F stressed that “the parties acknowledge and agree that from the Separation Date, the Employee shall no longer be an Employee of the Employer and that the Severance Payments are being made in connection with the severance of the Employee’s employment”. Exhibit C2 accordingly predominates (in fact supersedes Exhibit C1) in determining the terms under which the parties severed the employment relationship. In paragraph 4.6 of his final written address, the claimant submitted that Appendix A of Exhibit C2 has relocation housing bonus of N8,393,175.00 as one of the entitlements of the claimant. It is clause G, not Appendix A, that makes provision for relocation-housing bonus. Clause G provides that “the relocation-housing bonus of N8,393,175 will be paid when Mobitel is funded by the ongoing/debt raise”. While clause G creates an entitlement in favor of the claimant against the defendant, the enforcement of the clause is hinged on a condition i.e. that the defendant “is funded by the ongoing/debt raise”. What is the ongoing/debt raise? The Court was not told. Has the defendant been funded by the ongoing/debt raise? The Court has not been told. The claimant tendered Exhibit C5, titled “Financial and Investment Highlights”. In Exhibit C5, it is indicated that the defendant seeks to raise equity capital to finance the expansion of the defendant’s broadband network, increase working capital and refinance some of its debt obligations. Exhibit C5 did not say that the defendant has been funded. As it is, the claimant did not proved the condition required for the grant of relief (iii); as such it fails. Relief (iii) is accordingly dismissed.</span><span style="font-size:12.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">28. Relief (iv) is for an order directing the defendant to remit all sums deducted from the claimant’s salaries totaling the sum of N5,836,987.00 to ARM Pension Managers and the relevant income Tax Authority. Exhibit C2 in Appendix A indicates pension deductions to be N1,727,533 and PAYE deductions to be N3,999,454, both of which were not paid. These two sums when added give us N5,726,987.00, not the N5,836,987.00 that the claimant indicated in relief (iv). The defendant per Appendix A of Exhibit C2 has admitted that it did not make any payment of these sums to the requisite bodies. I am satisfied that relief (iv) has been proved but only in terms of N5,726,987.00. I so find and hold.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">29. Relief (v) is for N93,060,000.00 0.33% equity earnings from the stock options in the defendant company offered to the claimant under his contract of employment, being the value as at the 22nd November 2012. Exhibit C1, the offer of employment dated 9th February 2011, provides in clause 3 that “Karl Omotsola will be eligible for the following equity value of up to 1% of the business, vestable as state hereunder…” It then goes on to provide the vesting period as: end of year 1 at 30% of value, end of year 2 at 30% of value, and end of year 3 at 40% of value. There is no doubt that Exhibit C1 creates an entitlement in this regard. However, I indicated earlier that Exhibit C1 was superseded by Exhibit C2, the severance agreement and release, which came into effect on 31st January 2012. Clause H of Exhibit C2 provides that the prorated vested allocation captured in Appendix A will be transferred to the claimant when the finances of the defendant become stable and the Board of the defendant ratifies the transfer; and the claimant will by duly informed. Clause H creates an entitlement but like clause G, it is conditional on the finances of the defendant becoming stable and the defendant’s Board ratifying the transfer. The claimant relied on Exhibit C5 as evidence showing that the defendant has sufficient assets to pay the sum in relief (v). I held earlier that Exhibit C5 shows the efforts of the defendant to raise funds. I am not satisfied that the claimant has proved the claim for relief (v). Relief (v) accordingly fails and so is hereby dismissed.</span><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">30. Relief (vi) is for an order mandating the defendant to transfer the title documents and other required ownership documentation for the vehicle allocated to the claimant that is Mercedes Benz C350, with License No. EM 612 SMK as agreed under the Severance Agreement and Release. Clause D of Exhibit C2 provides that the vehicle title and other required ownership documentation will be transferred to the claimant upon completion of the financial lease payments of the vehicle by the defendant to its obligee. Clause D creates an entitlement in favour of the claimant. DW under cross-examination testified that as per clause D of Exhibit C2, the defendant deducted the sum of N2,323,287 from the entitlement of the claimant, which deduction was in relation to the vehicle the claimant was given; and that the defendant is yet to hand over ownership documentation of the vehicle to the claimant. DW went on that the claimant paid for the vehicle and that is why his net arrears dropped as per clause D of Exhibit C2. Under re-examination, DW testified that the vehicle is still in the custody of the claimant. I am satisfied that the claimant has proved the claim for relief (vi). The condition in clause D of Exhibit C2 that “vehicle title and other required ownership documentation will be transferred to the Employee upon completion of financial lease payments of the vehicle by the Employer to its obligee” cannot be used by the defendant to deny the claimant his due, since he has paid for the vehicle. Relief (vi) accordingly succeeds. I so find and hold.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">31. On the whole, for the avoidance of doubt, and for all the reasons given, the claimant’s case succeeds in part, and only in terms of the following orders:</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo6"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(1)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The defendant shall pay to the claimant the sum of Seventeen Million, Two Hundred and Thirteen Thousand, Eight Hundred and Sixty-Three Naira, Seven Kobo (N17,213,863.07) being the total outstanding arrears due to the claimant on salaries and entitlements.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo6"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(2)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The defendant shall remit the total sum of Five Million, Seven Hundred and Twenty-Six Thousand, Nine Hundred and Eighty-Seven Naira (N5,726,987.00) as follows: to ARM Pension Managers, One Million, Seven Hundred and Twenty-Seven Thousand, Five Hundred and Thirty-Three Naira (N1,727,533.00); and to the relevant PAYE Tax Authority, Three Million, Nine Hundred and Ninety-Nine Thousand, Four Hundred and Fifty-Four Naira (N3,999,454.00), being sums deducted from the claimant’s salaries but not remitted accordingly.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo6"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(3)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The defendant is hereby ordered to transfer the title documents and other required ownership documentation for the vehicle allocated to the claimant that is Mercedes Benz C350, with License No. EM 612 SMK as agreed under the Severance Agreement and Release.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="margin-left:19.65pt;text-align:justify;text-justify:inter-ideograph; text-indent:-19.65pt;mso-list:l0 level1 lfo6"><!--[if !supportLists]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman";mso-hansi-font-family:"Arial Unicode MS"">(4)<span style="font-stretch: normal; font-size: 7pt; font-family: 'Times New Roman';"> </span></span><!--[endif]--><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-bidi-font-family:"Arial Unicode MS"">The defendant has Thirty (30) days from the date of this judgment within which to comply with all these orders.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS"">32. Judgment is entered accordingly. I make no order as to cost.</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" style="text-align:justify;text-justify:inter-ideograph"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""> </span></p> <p class="Body" align="center" style="text-align:center"><span style="font-size: 12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family:"Arial Unicode MS"">……………………………………</span><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family: "Times New Roman""><o:p></o:p></span></p> <p class="Body" align="center" style="text-align:center"><span lang="IT" style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-bidi-font-family: "Arial Unicode MS";mso-ansi-language:IT">Hon. Justice B. B. Kanyip, PhD</span><o:p></o:p></p>