where he sought for the release of the Cheque from the Permanent Secretary. Through the testimony of PW2, Mr. Adewusi, who described the normal process for releasing Cheques, it can be seen that the Permanent Secretary hurried him into preparing and confirming the Cheque with the Central Bank of Nigeria, as the Defendant was waiting for its collection. Learned Silk referred to the Minute of the Permanent Secretary as seen in Exhibit P14 at Page 24, to corroborate the testimony of PW2 on the fact that the Defendant was Personally waiting to receive the Cheque in the Office of the Permanent Secretary. PW2 also stated that the Cheque was released to the Defendant, who directed his Orderly DW15, Victor Dilang, to sign for its collection. According to Learned Silk, DW15 under Cross-Examination had stated that it was not within his Schedule of Duty to sign for Cheques written out for the benefit of Plateau State Government. DW15 had also confirmed the fact that the Cheque was written out in the name of Plateau State Government, and he signed for the Cheque and handed it over to the Person, which was the Defendant, who had instructed him to sign for it. Learned Silk submitted that the Cheque written in the name of Plateau State Government, was not an Open Cheque that could be cashed over the Counter. The Federal Government released the Money to the Defendant to enable the Cheque to be cleared into the Plateau State Government’s Account, in whose name the Cheque was written. The Cheque was required to be lodged into the Treasury Account of Plateau State Government, as stated by PW2, and this piece of evidence was not contradicted under Cross-Examination but further corroborated by the Defence’s Witnesses, such as DW2, DW8 and DW10. Learned Silk for the Prosecution then referred to the testimony of PW5, Mr. Cyril, the Accountant General of Plateau State, who had stated that the disbursement of the Funds in the Cheque was meant to be carried out by the Permanent Secretary of the Ministry or Head of Parastatal upon an Approval from the Governor and it was for the Accountant General of Plateau State, to release the Funds of the State. According to Silk, the Defendant had a fraudulent motive by failing to release the Cheque to the Government of Plateau of State and decided to keep the Cheque to himself. The Defendant lodged the Cheque with the Branch Manager of AllStates Trust Bank, Abuja Branch, where his Private Account with Ebenezer Retnan Ventures was maintained but not where the Plateau State Government Account was domiciled. Having cleared the Cheque through the Sundry Account of the Bank, the Cheque could not be returned in its original form to Plateau State Government. According to Learned Silk, this act demonstrated that the Defendant intended to divert the Funds from the purposes for which it was released and referred the Court to the case of STATE OF H.P. VS WAZIR RAM (1986) CR. LJ PAGE 995 (HP) OR ILR (1985) HP PAGE 339. Further, the deposit of the Cheque with the AllStates Trust Bank Plc. by the Defendant, whose Banker used their Sundry Account to clear the Cheque, showed that the Defendant fraudulently disposed off the Cheque in a manner contrary to the Mandate/Directive on the Cheque. The Defendant knew that had he paid the Cheque into the Account of Plateau State Government in line with the instructions on the face of the Cheque, it would have been difficult for him to disburse the Funds as per his Handwritten Directive to the Bank. Also, the Cheque would then have to follow Due Process for Approval by way of Raising Vouchers from the relevant Ministries, Parastatals and Agencies and Obtaining Approval from the Accountant General of the State as well as Approval from the Governor. 61