Director of the Bank, as regards all other Opening Account Requirements, which was granted and the Account was opened without meeting those requirements. From the above Testimonies of both Prosecution and Defence Witnesses, it is easy to decipher that there was an attempt to shield the True Owner of the Account opened for Ebenezer Retnan Ventures. In the case of IYKE MEDICAL MERCHANDISE VS PFIZER INC & ANOR (2001) LPELR-1579 (SC), Per UWAIFO J.S.C AT PAGE 18 PARAS C-G, held thus: "It could happen that a Person may carry on business in a name other than his name, but may fail to Register it as required under Part B Business Names - of the Companies and Allied Matters Act, 1990… Such Persons undoubtedly come within those who conceal their names. … If it happens that the Business Name had not in fact been Registered, that would be a contravention of Section 667 of the Act and there are Penalties provided. That does not provide Immunity against being sued in that Name, whatever its Status..." In the Recent Case of INTERDRILL (NIG) LTD & ANOR VS UBA PLC (2017) LPELR-41907, it was held that a Company involved in a Transaction, acts through Natural Persons, who are competent and compellable Witnesses in a Court of Law, where the Transaction becomes a Subject of Litigation. Learned Silk representing the Defence, had also not specifically debunked the notion that the Defendant owned and operated Ebenezer Retnan Ventures. In the Recent Case of JUBRIL VS FEDERAL REPUBLIC OF NIGERIA (2018) LPELR-43993 (CA), it was held that the Law forbids a Person to hide under and use his Company to perpetrate Criminal Acts like the Offences of Obtaining Money by False Pretences, Forgery and Uttering. See also AKINWUMI ALADE VS ALICE (NIG) LIMITED& ANOR (2010) 12 SC PART II AT PAGE 59; AND the Dictum of FABIYI JSC in the Case of OYEBANJI VS THE STATE (2015) LPELR- 2475(SC) was referred to, wherein His Lordship stated that, “the Appellant qualifies as the “Alter Ego” of Baminco Nigeria Ltd. “Alter Ego” is said to mean ‘second self’. Under the Doctrine of Alter Ego, the Court merely disregards the Corporate Entity and holds the Individual responsible for the Act, knowingly and intentionally done in the name of the Corporation. His Lordship referred to the Case of IVY VS PLYLER 246 CAL. APP 2d 548, and further stated that to establish the Doctrine, it must be shown that the Individual disregard the Entity of the Corporation and made it a Mere Conduit for the Transaction of his own Private Business. The Doctrine simply fastens liability on the Individual who uses the Corporation merely as an Instrumentality in conducting his own Personal Business…. There is no shred of doubt that the Fraudulent Acts of the Appellant called for the Lifting of the Veil of his Company, which opened him up for Prosecution before the Trial Court.” From all the above, it is plain to see that Ebenezer Retnan Ventures is not an Incorporated or Registered Company known to Law and therefore, by the Natural Order of things, should not own Property. However, it is clear from the evidence adduced, that the Defendant is the Owner and Sole Authority of the Account opened in the name of Ebenezer Retnan Ventures. Therefore, the Defendant who irregularly opened the Account, transacted on the Account, received Monetary Property into the Account and expended Monies from the Account, cannot now turnaround to argue that Ebenezer Retnan Ventures being Unincorporated and Unregistered, could not own Property. The Activities seen in Exhibit P15C, the Bank Statement of Ebenezer Retnan Ventures, tendered by PW4, Mrs Mobolanle Folaranmi, the Assistant Director of the NDIC, blatantly showed that the Ventures did in fact owned Property under the Absolute Control of the Defendant. Therefore, the Contention of the Defence cannot hold water that Ebenezer Retnan Ventures could not own Property, as there is ample evidence indicating Payments made INTO the Account for the benefit of the Defendant, and Payments made OUT from the Account by the Defendant personally. There were also several undeniable inflows of funds into the Account of Ebenezer Retnan Ventures from the Plateau 53