theAccount Holder being Plateau State Water Board. The Defendant in his Extra-Judicial Statement, Exhibit P13C dated the 15th of June 2007, had referred to this Cheque stating that he would give an explanation after consulting with his Bank. Now, from this Exhibit D10, dated the 11th of November 2004, written by the Maksen S. Bishmang, the General Manager, Credit & Marketing Division, wrote a Letter to the Executive Chairman of the EFCC, titled, “RE: INVESTIGATION ACTIVITIES CASE OF CONSPIRACY, OFFICIAL CORRUPTION AND MONEY LAUNDERING”. In the Exhibit, Mr. Bishmang, Listed Thirteen (13) Cheques out of Nineteen (19) Cheques and he tabulated their Serial Numbers, Dates, Cheque Numbers, Account Numbers and Account Holders. Also, in this Letter, he noted an Error in Regard to Serial Number 12, which he corrected, by stating that a Copy of the Draft would speak for the error. Mr. Bishmang then explained the constraints of furnishing the Remaining Cheques and in the Last Paragraph, he also explained his Bank’s regrets for not replying sooner on the basis of the demise of Alhaji Rayyanu Dalhatu, the Former Chairman and Serving Member of the Board of the Lion Bank of Nigeria Plc. DW3, Mr. Michael Abdul, the erstwhile Managing Director of the Defunct Lion Bank Plc., also tendered Exhibit D14, a Lion Bank Reply Letter written by him as Managing Director dated the 11th of November 2004, which clarified the Errors in Exhibit D10 and therefore, this Exhibit D14, should be worthy of belief. The clarification was also readdressed in Exhibit D11, in another Lion Bank Reply Letter dated the 14th of November 2004, written Mrs. E.M. Williams and Mr. Maksen E. Bishmang, wherein they attributed the Errors to “Pressure” in a bid to urgently meeting up with the EFCC’s Request. This New Version as illustrated in Exhibit D14, is that this Sum of N6, 000, 000 initially stated to have emanated from the Plateau State Water Board, actually emanated from the Lion Bank Plc.’s Account Payable, as Marketing Commissions issued in a Bank Draft in favour of the AllStates Trust Bank Plc., the Defendant’s Mode of Choice as confirmed by his own Witness, Mr. Michael Abdul. From Ebenezer Retnan Ventures Account with the AllStates Trust Bank Plc., in Exhibit P15C, there is a lodgment of a Lion Bank Draft Number 81504 for the Sum N6, 000, 000, however, it did not disclose the Source or where it emanated from. It is worthy of note that this New Version as rendered by Lion Bank Plc., in Exhibit D14 is pitted against the Documentary Evidence tendered by the Prosecution. During Trial, the Prosecution, in a bid to establish beyond reasonable doubt this Offence of Criminal Misappropriation in Count 12, “supposedly” tendered into evidence the Plateau State Water Board Account through PW6, Mr. Celestine Idiaye, the Cloister Control Manager in the Internal Control Unit of the Diamond Bank Plc. The Court unapologetically used the word “supposedly” because the Prosecution did not, as a matter of fact, tender this Diamond Bank Statement of Account belonging to the Plateau State Water Board, let alone, was its admissibility put to the test, to determine whether or not it should be admitted into evidence as an Exhibit. It should be noted that unless a Document is in evidence, the Court cannot act it upon it or ascribe any weight to it. The Phrase, “Being in Evidence”, means a Document must have been tendered and admitted as an Exhibit and a Court must not speculate as to the Contents of a Document, which was not in evidence. Reference is made to the cases of KOFI GBAJOR VS JAMES OGUNBUREGUI (1961) ALL NLR PAGE 853 AT PAGE 856; STATE VS AIBANGBEE & ANOR (1988) PAGE 609; OLAGBEMIRO VS AJAGUNGBADE III (1990) 3 NWLR PART 136 PAGE 37 AT PAGE 63. 202