Comet Shipp. Agencies Ltd v. Babbit Ltd (2001) FWLR (Pt. 40) 1630, (2001) 7 NWLR (Pt. 712) 442, 452 paragraph B, per Galadima JCA (as he then was ) held that: “Companies have no flesh and blood. Their existence is a mere legal abstraction. They must therefore, of necessity, act through their directors, managers and officials. Any official of a company well placed to have personal knowledge of any particular transaction in which a company is engaged can give evidence of such transaction.”
STATEMENT FROM THE BAR HAS NO FORCE OF LEGAL EVIDENCE
He failed to testify to utilise the opportunity. Rather, it was his Counsel who made bare statement from the Bar. That bare statement from the Bar has no force of legal evidence: ONU OBEKPA v. C.O.P. (1980) 1 NCR 113; NIGER CONST. LTD. v. OKUGBENI (1987) 4 NWLR (pt. 67) 787 at 792.
— E. Eko, JSC. Francis v. FRN (2020) – SC.810/2014