“As Mr Adekunle, who appeared for the appellant, pointed out, it is the value to the appellant that the Court has to consider in deciding whether the subject matter is of sufficient value for an appeal to lie: Lakhamshi and Bros. v. Furniture Workshop [1954] A. C. 80. In Adogan and Anor. v. Aina F.S.C.73/1963 (Judgment delivered 3rd April, 1964) this Court held that the form of the plaintiff’s claim was not conclusive as to the subject matter of the cause for the purpose of determining the value of the subject matter to the defendant and in Allen v. Pratt (1888) 13 App. Cas. 780 the Judicial Committee pointed out at p.781 that- “It may be that the value to the defendant of an adverse Judgment is greater than the value laid by the plaintiff in his claim. If so … it would be very unjust that he should be bound, not by the value to himself but by the value originally assigned to the subject matter of the action by his opponent.”