Ramly Ali JCA (delivering judgment of the court):

INTRODUCTION

The appellant herein was the defendant at the court below and the respondent was the plaintiff there. The appeal before us is against the decision of the learned High Court judge dated 4 March 2011 allowing the respondent’s application for statements of account to be provided by the appellant to the respondent.

The respondent’s claim against the appellant is for an account from the appellant based on consultancy agreements entered into between the respondent and one Alcatel Standard SA and other associated companies within the Alcatel Group. The respondent claimed that by virtue of a collateral agreement between the respondent and the appellant, a duty to account arose.

The appellant’s defence in brief is:

(a)the appellant was not an accounting party to the respondent but to Alcatel SA;

(b)the appellant was not the beneficiary of the contract and no consideration flowed to the appellant and there was no intention to create legal relations between the respondent and the appellant; and

(c)the respondent’s claim had disclosed no reasonable cause of action against the appellant.

FACTUAL BACKGROUND

The appellant had secured certain p