"The question now is whether the Respondent joined issues with the Appellant on the account it was asked to show cause? The answer is No. So if the Appellant did not join issues, can there be a conflict? Where a deposition in an affidavit has not been rebutted it is deemed admitted by the party and there will be no need for proof in such a case. The duty of the Respondent is to show cause in respect of the account stated in the order nisi and not to go fishing for other accounts belonging to the debtor judgment in an effort to shield its customer who is a judgment debtor. At that stage, the Respondent has certain options upon which the Court can act, and in doing so it is limited to the account details stated in the order nisi. When it goes outside that particularized account, it has failed to show cause and the affidavit to show cause would have failed and the only duty left for the Court is to make the order absolute at that stage.

See CITIZEN'S INTERNATIONAL BANK LTD v. S.C.O.A (2006) 19 NWLR (Pt. 1102) 333 where this Court held thus: "The Court makes its order in two installments or stages. The first step is a garnishee order nisi. It is an order, at that stage, that the judgment debt covered by the application made as earlier observed be paid into Court to the judgment creditor within a prescribed period unless there is explanation emanating from the party on whom the order was served or made why the order should not be made absolute of the person at whom the order is directed adequately explains why the payment should not be made to the judgment creditor by the garnishee otherwise the order becomes absolute."

Per NIMPAR, J.C.A. IN IHEAKAM v. FBN CITATION: (2017) LPELR-43545(CA)