As regards Count 12, Chief Joshua Chibi Dariye is said to have committed Criminal Misappropriation in the Sum of Six Million Naira (N6, 000, 000) belonging to Plateau State Water Board on or about the 17th of January 2001. Learned Silk, representing the Defence had submitted that No Official of the Water Board was called to testify on the alleged misappropriation or as to why it was alleged to have been dishonest. In Proof of this Count, the Prosecution tendered Exhibit P11, a Compendium of the Front and Reverse Side of Certified True Copies of Lion Bank Cheques. Attached to this Compendium, is a Reply Letter dated the 17th of July 2006, written by Diamond to the Executive Chairman of the EFCC, titled “RE: INVESTIGATION ACTIVITIES- CASE OF CONSPIRACY, OFFICIAL CORRUPTION AND MONEY LAUNDERING” PW1, Detective Musa Sunday, during his analysis of this Exhibit P11, stated that Two Lion Bank Cheques dated the 17th of January 2001, in the Sum of Six Million Naira (N6, 000, 000) each, were paid into the Account of Ebenezer Retnan Ventures. A look at this Exhibit P11, particularly at Pages 8 and 9, there are Two Cheques, the Court observes Two Sums in this Amount, which are actually Drafts of the Lion Bank of Nigeria Plc., Jos Branch, having Draft Numbers 81503 and 81504 addressed to the Lion Bank of Nigeria Plc., Abuja Branch and both Drafts were dated the 17th of January 2001. On the face of each Draft, the Sum of Six Million Naira (N6, 000, 000) was issued in favour of the AllStates Trust Bank Plc., which the AllStates Trust Bank stamped as “Received” on the 22nd of January 2001 and thereafter, both Drafts were cleared into the Ebenezer Retnan Ventures Account on the 25th of January 2001, as seen in Exhibit P15C, its Statement of Account. From the evidence adduced, it is the Contention of the Prosecution that the Root Source of the Sum in Count 12, had its Origin from the Account of the Accountant General of Plateau State Capital Project in the Sum of N12, 000, 000, as informed by Exhibit P18. Thereafter, the Sum of Six Million Naira (N6, 000, 000) was transferred into the Account of the Plateau State Water from where the Draft Number 81504 was issued. On the other hand, it is Contention of the Defence through its Witness, DW3, Mr. Michael Abdul, the erstwhile Managing Director, that these Sums of Six Million in Drafts Numbers ending with 81503 and 81504, were made in Errors, as the Drafts did not emanate from the Account of Plateau Investment and Property Limited and Plateau State Water Board respectively. According to him, the Two Drafts emanated from the Lion Bank’s Account Payable. Further, the Two Drafts were Marketing Commissions paid to Chief Joshua Chibi Dariye for Soliciting Clients such as Julius Berger Nigeria Plc., Transproject Nigeria Limited, Industrial and General Engineering and Anambra State Government. The Marketing Commissions paid to the Defendant were within his Operational Expenses Limit and it was lawful to do so. Mr. Michael Abdul tendered into evidence ExhibitsD10, D11 and D12 to establish this fact. At this juncture, it is important to state that from the Charge Sheet, only one Sum of Six Million Naira (N6, 000, 000) was charged and the Source of this Sum was alleged to have originated from the Account of the Plateau State Water Board. Exhibit D10, a Lion Bank Plc. Reply Letter, reveals that this Sum of Six Million Naira (N6, 000, 000) was contained in Cheque Number 00081504 dated the 25th of January 2001. This Cheque was stated to have emanated from Account Number 013001612 with 201