The brief facts of the case are that the Appellant was a Senior Personnel Officer on Grade Level 10 employed by the Local Government Service Commission of Benue State. His appointment was a permanent and pensionable one. His last posting was Buruku Local Government. But while he was serving at Guma Local Government Council between 1992 and 1993, he was appointed to serve as the Secretary of the Market Reorganisation Construction Committee. He was granted an imprest of N92,000.00 in his capacity as secretary of the said Committee for the job to be carried out by the Committee. There were four other members of the Committee. One of the four members was Mr. S.I. Ortom, who was the Chairman of the committee while the other three were members. The Appellant contended that the N92,000.00 he received as imprest was used for the purpose of the Committee's assignment. He also claimed that on completion of the assignment, he retired the total sum of N92,000.00 in accordance with the laid down procedure of the Local Government Service Commission and was issued with Treasury Receipt No. 037167 dated 31st December, 1993.

The Appellant was later transferred from Guma Local Government to Buruku Local Government. But on 20th August 1996, the Appellant was served with a letter from the 1st Respondent by which his appointment was terminated. That letter was, however, later retrieved and replaced with another one by which he was retired from the service of the 2nd Respondent.

The State Government had earlier in 1996 set up a Committee to look into the activities of the Local Governments in the State. The Committee carried out its assignment and submitted its report. A Government White Paper was published in December 1996 which contained the Government decisions and views on the Committee's Report. The report dealt with financial mismanagement of Directors of personnel and treasurers between 18th November 1993 to 6th April, 1994. On page 17 of the white paper, the Appellant was directed to refund the N92,000.00 to Guma Local Government for failing to rehabilitate Yelewata market. That amount was the imprest granted to him as mentioned above. The claim he instituted was aimed at setting aside the decision of his employer to retire him from service and the order on him to refund the N92,000.00.

The Appellant instituted an action to set aside the decision of his employer to retire him from service and the order on him to refund the N92,000.

At the close of the case for the evidence and after taking submissions from learned counsel for the parties, the learned trial Judge, dismissed the plaintiff's claim.

Dissatisfied the Appellant appealed to the Court of Appeal. The Court of Appeal also dismissed the Appeal.

Still dissatisfied the Appellant appealed to Supreme Court.