The Black’s Law Dictionary, (9th Edition), defined negligence as a person's failure to exercise the degree of care that someone of ordinary prudence would have exercised in the same circumstance. Negligence has also been defined as the omission to do something which a reasonable man, guided by those considerations which ordinarily regulate the conduct of human affairs, would do or doing something which a prudent and reasonable man would not do. It must be determined in all cases by reference to the situation and knowledge of the parties and all the attendant circumstances. It is glaring that the acts of the Applicants is characterized by negligence in different aspects which include: failure to carefully vet and scrutinize the local purchase order issued by the Respondent vis a vis the initial one to ensure that it has not been inflated, failure to put up a proper defense having known as they claim that there was an inflation of the contract sum and finally admitting to pay the said inflated amount. Nonetheless, in the midst of all these, the Applicants admitted liability even to the extent of agreeing to pay in two installments. The Applicants had the responsibility and opportunity to scrutinize the price quotation given to it by the Respondent which it failed, refused and or neglected to do for whatever reasons. The Applicant was at liberty either to reject the quotation or request a review, or even call for a fresh bid if in its opinion there was a reasonable ground to do so. It is submitted that the Applicant failed to exercise due diligence ab initio. 8