demonstrate compliance. However, the Bank did not fill-in the Nature of Identification provided, as none was given, the Waiver for Reference Requirement was also not stated as well as other Items. Also, the Account Opening Approval Column and the Name of the Account Opening Officer were left blank. According to DW1, his boss Mr. A. A. Odessa who introduced him to the Defendant, witnessed the Letter of Set-Off signed by the Defendant. Subsequently, Mr. A. A. Odessa and AllStates Trust Bank Plc. were prosecuted and convicted because of their involvement in the Opening of the Account of Ebenezer Retnan Ventures. DW3, John Michael Abdul, did not know Ebenezer Retnan Ventures prior to the date of his testimony, and stated that Ebenezer Retnan Ventures did not have an Account with Lion Bank. Now, it is clear that an Unincorporated Company has no Legal Personality, it cannot therefore Contract, Sue or be Sued in its Name unless such is authorized by Statute or by Rules of Court. However, a Contract, as in this case, between Ebenezer Retnan Ventures and AllStates Trust Bank Plc., which may be classified as Customer-Banker Contractual Relationship, may not necessarily be held as Invalid. The Person or Persons who actually entered into this Relationship may be held to have contracted personally and be personally liable on this Contractual Relationship. See the cases of BRADLEY EGG FARM LIMITED VS CLIFFORD (1943) 2 ALL ER PAGE 379; ARTISTIC UPHOLSTERY LIMITED VS ART FORMA (FURNITURE) LIMITED (1999) 4 ALL ER PAGE 277. Further, under the Rules of Agency, the Defendant may even be held to have contracted on behalf of Ebenezer Retnan Ventures and any Action against the Ventures may be brought against the Defendant as representing the Ventures. See the cases of IDEAL FILMS LIMITED VS RICHARDS (1927) 1 KB AT PAGE 374; NEWS GROUP NEWSPAPERS LIMITED VS SOGAT 1982 (1986) ICR AT PAGE 716. The Account Officer, Mr. Awe Odessa, in Exhibit Y, and the Testimony of DW1, Mr. Adonye Roberts, all goes to show that the Wrong Account Opening Forms were used, the Details inserted in the Forms were wrong or at best misleading, and Waivers were obtained, all in a bid to conceal the True Identity of the Defendant. PW1, Detective Musa Sunday and PW3, Mr. Bamanga Bello, both testified that Haruna Dariye could not be located and Mr. Adonye Roberts had witnessed the Defendant signing for Haruna Dariye. In Exhibit P13A, the Defendant’s EFCC Witness Statement, dated the 12th of June 2007, he had stated that, “On the Opening Mandate Haruna Dariye was put in event of death but never part of the Signatory. Therefore, the Question of whether Ebenezer Retnan Ventures should be a Party to this Action, is answered by yet another Question, “Who is the Face behind the Mask?” It is imperative to carefully peruse the Exhibits tendered in relation to Ebenezer Retnan Ventures, particularly with regard to the Opening of the Account at the AllStates Trust Bank Plc. Exhibits P3 is the Account Opening Package and it states that it is a Private Account for Ebenezer Retnan Ventures. The Application was in respect of an “Individual Current Account” and not a “Corporate Account”. The Forensic Analysis and the Testimonies of PW1, PW3, PW9, DW1 and DW3, all point in one Direction, which is a Straight Path to the Defendant. It is also in evidence that Mr. Awe Odessa, the AllStates Trust Plc., Banker and the Account Opening Officer had applied for a Waiver from the Executive 52