The Count is bad for duplicity and is accordingly Struck Out. There was no evidence to show the difference in this Sum from that in Count 11. The Defendant is accordingly found Not Guilty as Charged and is Discharged and Acquitted on this Count. Now, as regards Count 22, the Defendant, Joshua Chibi Dariye is alleged to have committed on the 24th of November 2001, Criminal Breach of Trust in regard to the Sum of Twenty-One Million Naira (N21, 000, 000), which formed part of the Funds of the Plateau State Government. This Sum was paid to AllStates Trust Bank Plc., which was subsequently paid into Ebenezer Retnan’s Account and the source of this Sum was from the Plateau State Government’s Account. The Defendant’s Signature can be seen on the Instruction written on the Certified True Copy of the Draft and a careful look at this Exhibit P11 particularly at Page 21, shows that it is a Draft of Lion Bank of Nigeria Plc. Jos Branch, dated the 24th of November 2001, bearing Draft Number 81729, in the Sum of Twenty-One Million (N21, 000, 000) to the Order of AllStates Trust Bank Plc. Payable at the Lion Bank of Nigeria Plc., Abuja Branch. On the Reverse Side of the Draft, is a Stamp dated 11th of November 2004 with an Endorsement Instruction, stating, “PAY INTO EBENEZER RETNAN VENTURES”. Reference is also made to Exhibit P13C, the Defendant’s Extra-Judicial Statement to the EFCC dated the 15th of June 2007, where he admitted this Endorsement and further stated inter alia that, “I shall however confirm with my Bank the source of these income since I do not readily have any Records in hand to substantiate those lodgments.” The Defendant by his own showing, has expressly pointed to his Account with Ebenezer Retnan Ventures to evidence the lodgment of this Sum. From Exhibit P15C, the Statement of Account of Ebenezer Retnan Ventures, it is clear that this Lion Bank of Nigeria Draft Number 81729 in the Sum of Twenty-One Million (N21, 000, 000) was cleared into the Account on the 14th of December 2001. DW3, Mr. Michael Abdul, the erstwhile Managing Director of the Defunct Lion Bank of Nigeria Plc., had during Trial, dissociated both himself and his Bank from this Sum, which he stated did not originate from his Bank’s Account Payable. From the Documentary Evidence and the Testimony particularly rendered by the Defence, above, it is not in doubt that the Source of the Two Million Naira (N21, 000, 000) was the Account of the Accountant-General of Plateau State, which Sum belonged to the Government of Plateau State and upon issuance in Draft, the Proceeds in the Drafts found their way into the Account of the Defendant with Ebenezer Retnan Ventures. It was settled, the fact from the Evidence of PW1, Detective Musa Sunday, and PW5, Mr. Cyril Tsenyil, the Accountant General of Plateau State, that Ebenezer Retnan Ventures was not a Contractor to the Plateau State Government and the Court expected the Defendant to explain the purpose of this lodgment into Ebenezer Retnan Ventures Account, but no explanation was forthcoming. Therefore, the Court finds that the Prosecution has been able to establish beyond a reasonable doubt this Count of Offence and the Defendant is accordingly found Guilty as Charged on this Count of Offence of Criminal Misappropriation. 200