"The pre-conditions to a valid plea of estoppel inter partes or per rem judicatam are: (1) the same question must be for decision in both proceedings (which means that the question for decision in the current suit must have been decided in the earlier proceeding); (2) the decision relied upon to support the plea of estoppel must be final; (3) the parties must be the same (which means that parties involved in both proceedings must be the same, per se or by their privies);Ito v. Ekpe (2000) 3 NWLR (Pt.650) 678; Ajiboye v. Ishola (2006) 11 MJSC 192. Once these ingredients are established, the previous judgment estops a claimant from making any claim contrary to the decision in the previous case; Ezeanya v. Okeke (1995) NWLR (Pt.388) 142; Dokubo v. Omoni (1999) 8 NWLR (Pt. 616) 647; Nkanu v. Onun (1977) 5 S.C 11."

Per OTISI, J.C.A. IN GTB v. STABILINI VISINONI LTD & ORS CITATION: (2017) LPELR-43561(CA)