“it is not the practice of the Board, save in very exceptional circumstances, to allow a new point of law to be argued without the benefit of judgments upon it in the courts below, even where all the facts relevant to the new point have been established in evidence or are undisputed.”
“The learned judge in the court below erred in law and/or in fact when she ordered that the appellant pay the value of the respondent's filed claim in the amounts of$64,000 on the recovery of$40,000 with interest calculated at 10% up to23 April 2010 in the absence of any credible receipt, voucher or proof that the sum of$36,000 odd was paid to the first respondent.”