After a careful consideration of the evidence adduced throughout the Trial, and the Submissions of Learned Silks in their Oral and Written Addresses, this Court will formulate the following issues for determination, namely: 1. “Whether the Contentions that virtually all the Witnesses were neither Actors nor Participants in the events giving rise to these Charges and whether the fact that different sets of Witnesses were called at different times to prove the same allegation and failed on each occasion, are material contentions sufficient to deflect guilt from the Defendant”. 2. From the twelve issues highlighted by Learned Silk representing the Defendant, whether the Preliminary Issues of Issue Estoppel, both involving the Federal High Court and the Plateau State House of Assembly as set out under Issues 4, 5, and 6, will avail the Defendant and further, whether, the queries regarding the Charges as set out under Issue 1, and 3 will be resolved in favour of the Defendant. The raising of a New Issue in a Reply on Point of Law, on a Challenge that the Defendant’s 3. Extra-Judicial Statements in Exhibits P13A to C, were obtained during a Question and Answer Session; 4. The Exhibits P15C, Statement of Account of Ebenezer Retnan Ventures and P16, P17 and P18, Statements of the Accountant General of Plateau State were dumped on the Court; 5. “Whether, the Prosecution successfully discharged the Criminal Burden of Proof establishing Criminal Breach of Trust against the Defendant in Counts 1,2, 4, 5, 6, 7, 8, 10, 13, 15, 17, 19, 21 and 23; and 6. “Whether the Prosecution established the guilt of the Defendant beyond a Reasonable Doubt for the Offences of Criminal Misappropriation brought under Counts 3, 9, 11, 14, 16, 18, 20 and 22”. At the onset it is important to state that the Objections raised by the Defence Silk, Kanu Agabi SAN, as seen in his Final Written Addresses, permeated throughout the Substantive Issues and the Evidence adduced during the Trial in regard to Criminal Breach of Trust. These Objections were of a Preliminary and Foundational Nature that the Court must first wade through these Webs of Contentions/Objections in order to deal with the Substantive Issues before the Court. The First Issue for determination is: “Whether the Contentions that virtually all the Witnesses were neither Actors nor Participants in the events giving rise to these Charges; and whether the fact that Different Sets of Witnesses were called at Different Times to prove the Same Allegation and failed on each occasion, are Material Contentions sufficient to deflect guilt from the Defendant”. Learned Silk, representing the Defendant, Kanu Agabi SAN submitted on this First Issue that all the Prosecution Witnesses were Investigators namely PW1, PW2, PW7, PW8, PW9 and PW10, and stated that the remaining Witnesses called, only tendered Documents made or prepared by other 10