himself as manager of the 2nd Defendant and informed the 1st Defendant that the tellers were payments for the shops purchased by the 2nd Defendant. Further, he said he instructed one Kenneth Ezesili to collect the teller and issued receipt in the name of the 2nd Defendant and gave to the Plaintiff. This piece of evidence was not contradicted by the Plaintiff. Further under cross examination the Plaintiff admitted that he was the chief operating officer of the 2nd Defendant. The 2nd Defendant in its own evidence had given evidence that the Plaintiff was it employee and tendered Exhibits i.e. (Two Identity Cards) issued to one Ifeanyi Ankwe and Yakubu Garba in which the Plaintiff signed as chief operating officer. Furthermore, the 2nd Defendant in its evidence told the Court that it had transferred into the Plaintiff’s account various sums of money for payment for the shops. It tendered the Zenith Bank Plc statement of account as Exhibit DB8, DB18 i.e. judgment in suit no HC/FCT/CV/1059/2009. This piece of evidence were not contradicted nor discredited by the Plaintiff in anyway. I shall purse hereto make reference to Exhibit DB8 –DB18 which is the judgment in suit no: FCT/HC/CV/1059/2009. Annexure to this judgment is a statement of witness on oath. In the said case, the Plaintiff herein was the 2nd Plaintiff therein. In the said Exhibit, the Plaintiff deposed to the facts in that case that the 1st Defendant therein bought shops no; 16, 17, 18, 19, 22, 42, 274, 275 and 290. He went further to give a breakdown of how payments were made for those shops by the said 1st Defendant. The Plaintiff herein in the said Exhibit DB8 – DB18 i.e. judgment in suit no: HC/FCT/CV/1059/2009 did say that the 1st Defendant did incorporate the 2nd Defendant in the instant case. The question that comes up in this case is shops number 16, 17, 18, 19, 22, 42, 274, 275 and 290 mentioned in 20