Vice- President, Governor or Deputy Governor, a complete freehand and mind to perform his or her duties and responsibilities while in Office; to protect the incumbent from harassment. The immunity, however, does not extend or cover the period immediately after leaving Office neither does it extend to include his family members during and after the period of his incumbency. It follows therefore that even if General Sani Abacha was to be alive, the immunity he enjoyed under the Law and Constitution is Personal to him and limited to his Period of Office as he can be proceeded against immediately he left Office for Offences committed while occupying the Office of Head of State. In ALAMIEYESEIGHA VS FRN (2006) 16 NWLR PART 1004 PAGE 41, “it was held that, “It is certainly not the purport of that Provision for the beneficiaries of the said immunity to hide behind the Constitution and offend the Law. To the contrary, it is intended to protect the beneficiaries from the hindrance of frivolous Court Actions and from Litigation aimed at them for actions taken in Public Interest against any Individual Interest. It is to allow the Executives function without fear or favour in the discharge of their duties.” See also the cases of MUSTAPHA VS SUNTAI & ORS (2013) LPELR22109 (CA); AMAECHI VS INEC (2008) LPELR-446 (SC) PER ONNOGHEN JSC; GLOBAL EXCELLENCE COMMUNICATIONS LTD & ORS VS MR. DONALD DUKE (2007) 16 NWLR PART 1059, PAGE 22 AT PAGE 199 PARAS D-F; AND FAWEHINMI VS IGP (2002) 7 NWLR PART 767 PAGE 606 AT PAGES 699, 700 PER KALGO JSC. It is clear that whilst serving as Executive Governor of Plateau State, the Defendant could not be charged before any Court but as held by Kalgo JSC, the Immunity against full Criminal Investigation or Criminal Proceedings in respect of any Offence allegedly committed during the Tenure of his Office, is not forever. Turning to Exhibit Y, the Second Judgment delivered by my Learned Brother, Liman J. on the 26th of October 2006, it is clear that the Complainant charged Three Persons in that Action and they were: Mr. Awe Odessa, the AllStates Trust Banker, who opened the Account for Ebenezer Retnan Ventures, the Bank itself and one Adonye Roberts, another Banker with AllStates Trust Bank Plc., an erstwhile Accounts Officer for Ebenezer Retnan Ventures. The Defendant was not a Party to this Action but he was the Trigger and Main Factor, that is, it was matters concerning the Defendant that provoked the Charges in FHC/KD/43C/2004 the FEDERAL REPUBLIC OF NIGERIA VS AWE ODESSA, ALLSTATES TRUST BANK PLC AND ADONYE ROBERTS. The Charges were brought pursuant to the Money Laundering Decree 1995 and were related to Conspiracy and Failure to Verify the Identity and Address of Ebenezer Retnan Ventures, a Customer of the Bank. At the Conclusion of the Case, Liman J., convicted the 1st and 2nd Defendants and revoked the Certificate of Incorporation of AllStates Trust Bank Plc., and ordered its Properties to be forfeited to the Federal Government, with consideration to the Depositors of the Bank. This Exhibit Y goes to show the consequences of the Bank and of its Officials in diverting from Banking Norms and Practice. The Second Challenge in regard to Issue Estoppel is that concerning the Report of the Special Committee of Inquiry constituted by the Plateau State House of Assembly. Learned Silk, representing the Defendant, in his Written Address, submitted that Mr. Nuhu Ribadu, the then Chairman of the EFCC, wrote Two Letters addressed to the Speaker and the Plateau State House of Assembly dated the 21st and 30th day of November 2005. He reported the Defendant to the House of Assembly Plateau State in order for them to exercise their Powers in line with Section 128 25