His Statement in Exhibit D3 was made after he left the Services of Lion Bank Plc., and he reasserted the fact that Plateau State Water Board and the Plateau State Investment and Property Ltd, did not pay any Money into the Account of the Defendant. Under Cross-Examination, the Prosecution, in a bid to ascertain the relationship between Mr. Abdul and the Defendant and also to pin down with precision their working relationship, questioned him extensively and Mr. Mike Abdul was able to tell the Court through the barrage of questioning that he did not remember when the Defendant joined Lion Bank as a Staff. He did not know the Date, the Month, the Year or the Period in which he served, all he knew was that the Defendant was employed as a Manager in the Internal Audit Department of the Bank for some Months and had left the Bank to work in Benue Cement. He could not also say with precision whether the Defendant left Benue Cement to become a Director in Lion Bank, or whether he left Lion Bank in 1989. Mr. Mike Abdul stated he was a Managing Director from the Years 1998 to 2005, but could not say the Date or Month, except he referred to his Letter of Appointment. He named some Members of the Board of Directors and at the time he was appointed, he could not remember when the Defendant became a Director, whether he was a Director when he was the MD/CEO, or when the Defendant resigned as Director of the Bank, as it was the sole responsibility of the Company Secretary and Legal Adviser to know the Management of the Board of Directors. He could not remember whether between the Months, 29th May 1999 and 30th December 1999, when the Defendant retired from the Board, that there was a Serving Governor engaged as a Director of their Board, but he knew that based on the Provisions of Companies and Allied Matters Act, that such a Director must resign his Appointment. He also was not aware whether the Defendant was campaigning for Political Office between 1998 and 1999. According to him, he could not recall whether the Defendant mentioned that he was a Director between 1998 and 1999, and could also not remember when the Defendant was appointed, or whether he served on the Board for Two Years. The Prosecution then showed him, his remark in Exhibit D12, wherein he had represented that the Sum of Two Million, Five Hundred Thousand Naira (N2, 500, 000), was paid to the Defendant as a Director, who had served for over Two Years, and in reply, he could only say that he had obtained the Records from the Company Secretary. He could not recall how many times Board Meetings were held, even though he was aware of the Statutory Provisions regarding Board Meetings. As at May of 1999, he could not remember how many Months he had served as a Director. He set out the Ratio of Shareholdings in Lion Bank and how the Bank metamorphosed from a Limited Liability Company to a Public Company and could not remember whether the Defendant purchased Shares under the Public Offer. The Defendant, had sourced for Money for the Bank when Mr. Mike Abdul was Managing Director and was then a Serving Governor when Julius Berger, Transproject and Anambra State Government, all opened their Accounts with Lion Bank. He stated that the Defendant assisted the Bank to raise Money for the Public Offer when he was Governor. However, he did not know if he used his Position as Governor to do so. When the Defendant instructed the Bank to issue Drafts in favour of AllStates Trust Bank Plc., the Name of the Beneficiary Account was not furnished. According to him, it was General Practice in the Banking Industry for Individuals who had solicited businesses for Banks to be paid Commissions and he did not know whether doing so to a Public Servant, constituted Gratification. To the best of his knowledge, what he did was Legal and as 164