the Plateau State Government or was this a Unilateral Act? There is nothing before the Court to show that further Negotiations occurred between Pinnacle and the Plateau State Government. All the Court can see, particularly in Exhibits D31, is another Correspondence with REF N0:CN/565/VOL.V/855 dated the 9th of April 2002, from the General Manager of PRTV to the Executive Governor, wherein the Total Contract Sum was stated to be N978, 807, 000. In other words, Pinnacle Communications Limited acceded to the handwritten figures and not to the Quotations it had earlier submitted to the Plateau State Government. The next line of communication was from Harris Systems Limited, a United Kingdom Company, dated the 30th of May 2001, written to the Government House of Plateau State titled, “RE: PINNACLE INVESTMENTS LIMITED”. This Letter mentioned the fact that Pinnacle was discussing the ReEngineering and Expansion Project of Plateau State Broadcasting Corporation as well as Harris Systems’ involvement with Pinnacle in States such as Kwara, Ekiti, Adamawa and Taraba on the provision of Television, AM and FM Radio Projects. Further, Harris Systems stated its strong working relationship with Pinnacle especially in the Supply of Products and Comprehensive Technical and Aftersales Services. It is worthy of note, that the Letter written by Harris Systems Limited, did not have affixed on its face a Stamp or Minute evidencing receipt by any Relevant Government Official of Plateau State or that any Relevant Officer of the Plateau Government acted it upon. The only apparent Stamp is that of the Certification that shows that the Letter emanated from the Custody of the Ministry of Information of Plateau State. This Letter from Harris Systems had other Attachments, amongst which, was a Memo dated the 30th of May 2001, written by Mr. Ezekiel Gomos, the Secretary to the State Government, to the Executive Governor titled, “RE: UPGRADING OF PLATEAU RADIO AND TELEVISION EQUIPMENT”. The Opening Paragraph of this Memo referred to the Executive Governor’s Directive and in response, the Secretary to the State Government, established the fact that Pinnacle Communications had successfully executed Projects in Kwara, Adamawa and Ekiti State and was currently executing a Television Project in Taraba State. This Memo bore Several Minutes, which were illegible, and the Legible Minutes states thus: “TV, N650, 655, 000, Radio, N328, 169, 000 = N978, 807, 000.” Further, the Executive Governor is seen to have Minuted, “Approved for Tender…” to the Secretary to the State Government. Now, this Memo appears to have surfaced from the blues and the prompting of the Memo shows it arose as result of a Directive from the Executive Governor. From the testimony rendered by DW13, Dr. Patrick Datum, the Former Commissioner of Information, the Prescribed Channel is that such a Memo could either directly emanate from the PRTV to the Executive Governor or indirectly, where a Memo from the PRTV is sent to the Secretary to the State Government, who will in turn, then communicate it to the Executive Governor. From the Documentary Trail considered thus far, it demonstrates the direct communication between the PRTV and the Executive Governor, which did not pass through the Secretary to the State Government. It appears also that this Memo, interloped into an ongoing communication between the Executive Governor and the General Manager of the PRTV. This fact is as seen in Page 4 of this 148