On June 1, 2024, Eko Construction Limited in Lagos sent a written offer by registered post to Danladi Cement Company Limited in Kano, offering to purchase 10,000 metric tonnes of cement at ₦80,000 per tonne. The offer letter contained the following clause: "Please send your written acceptance by return post." The offer letter arrived at Danladi Cement Company Limited's office in Kano on June 4, 2024, at 10:00 AM. At 2:00 PM on June 4, 2024, the Managing Director of Danladi Cement Company Limited wrote a formal acceptance letter, placed it in an envelope correctly addressed to Eko Construction Limited, and dropped it into the official Nigerian Postal Service (NIPOST) collection box in Kano. Meanwhile, at 11:00 AM on June 4, 2024, Eko Construction Limited changed its mind due to a sudden market crash, and posted a letter of revocation (withdrawal) of the offer to Danladi Cement Company Limited. Events transpired as follows: - June 4 (11:00 AM): Eko Construction posts revocation letter in Lagos. - June 4 (2:00 PM): Danladi Cement posts acceptance letter in Kano. - June 6 (9:00 AM): Danladi's acceptance letter is delivered to Eko Construction in Lagos. - June 7 (11:00 AM): Eko Construction's revocation letter is delivered to Danladi Cement in Kano. Eko Construction Limited refuses to accept delivery of the cement, claiming that the offer had been revoked before they received the acceptance letter. You are required to: (a) Explain the Postal Rule (Rule in *Adams v. Lindsell*) regarding acceptance of an offer. (5 marks) (b) Advise Danladi Cement Company Limited whether a valid contract was formed with Eko Construction Limited, detailing the effective dates/times of both acceptance and revocation. (10 marks) (c) State three exceptions where the Postal Rule will NOT apply. (5 marks) (Total: 20 marks)