5. Sundry 1 ------------------N97, 000, 000 + N63, 000, 000 Totalling N160, 000, 000 (One Hundred and Sixty Million Naira) 6. COT------------------------N4, 300, 000 (Four Million, Three Hundred Thousand Naira) 7. Sundry 2------------------------------N16, 862, 900 (Sixteen Million, Eight Hundred Sixty-Two Thousand, Nine Hundred Naira) Still on the same the 19th of July 2001, the Defendant authored another Instruction to the AllStates Trust Bank Plc., but this time, it was typed on his Official Letterhead, as Executive Governor of Plateau State Government. This Letter bore the Defendant’s Name, i.e., Chief Joshua Chibi Dariye, and it was addressed to the Managing Director of the AllStates Trust Bank Plc., through the Branch Manager. The AllStates Trust Bank Plc., affixed its Stamp evidencing receipt, which Letter is admitted as Exhibit P4 Page 3. This Typed Instruction reads as follows: “Kindly clear the above Cheque and treat as follows: 1. Do a Draft IFO of Pinnacle Communications Limited for N250.0 Million 2. A Draft IFO Plateau State Government for N550.0 Million payable at Jos 3. A Draft of N80.0 Million IFO Union Savings and Loans Limited 4. A Draft IFO Ebenezer Retnan Ventures for N176, 862, 900.00 5. PDP (South West)- N100.0 Million 6. Balance of N4.3M as COT Charges after concessions. The Defendant, when confronted by Detective Musa Sunday, in regard to his Handwritten Instruction to the AllStates Trust Bank Plc., he again re-wrote another Disbursement List in Exhibit P13A, in this manner, such as: 1. PLSG----------550M 2. Pinnacle Communications Limited------------250M 3. PD S/W---------------N100M (20/7/01) 4. Marine Float---------N100M (15/8/2001) 5. Union Homes--------N80M 6. PDP -------------66 for 274 Wards 7. Senator Mantu-----10 for Central Zone Wards 8. COT-------------4 A comparative analysis of both the Handwritten and Typed Instruction to the AllStates Trust Bank Plc., would show that the Titles on both Instructions were exactly the same and the Sums of Monies involved were almost identical except for the fact that in the Handwritten Instruction, there were Sundry 1 and Sundry 2 whereas in the Typed Instruction, the Sums of Monies classified as Sundry 1 and 2, were Summed up into a Draft payable to Ebenezer Retnan Ventures, as established by the Oral and Documentary Evidence before the Court. Further, a careful look at the Defendant’s Extra-Judicial Statement to the EFCC in Exhibit P13A, will show that the Beneficiaries of the Central Bank of Nigeria Cheque appear to be an Enlarged Version from those contained in Handwritten and Typed Instructions. Now, starting off with Count 2, the Defendant, Joshua Chibi Dariye in said to have committed Criminal Breach of Trust of the Ecological Funds by diverting the Sum of N160Million into the Private Account of Ebenezer Retnan Ventures, an Unregistered Company owned by him. 135