There was no Re-Examination and with his evidence, the Prosecution closed its case. Learned Silk, G.S. Pwul SAN, then representing the Defendant, notified the Court of his intention to file a No- Case Submission. However, by the next date of adjournment, the Defence retracted his intention to file a No-Case Submission, electing rather to enter into his Defence. DW1, Mr. Adonye Roberts, formerly a Banker with AllStates Trust Bank Plc. commenced the Case for the Defence with the presentation of evidence that the Bank’s Licence was revoked sometime between the Years 2006 and 2007. He testified that he was once an Account Officer, managing the Account of Ebenezer Retnan Ventures, and dealt with the Defendant both in his Official Capacity as Governor in regard to the Cheque, and in his Personal Capacity as Customer. He was not of the opinion that his Bank’s Licence was revoked because of this Case, but believed it was because of the Share Capital. He identified Exhibit P3 relating to the Account Opening Documents of Ebenezer Retnan Ventures and could tell that not all the Account Opening Documents required were presented. He acknowledged that the deposit of the Central Bank of Nigeria’s Cheque as informed in Exhibit P6, was written out in favour of Plateau State Government, which was cleared into the Bank’s Suspense Account and not into the Account of Ebenezer Retnan Ventures, based on the instructions given. As at the time of the Clearance of the Cheque, the Defendant was Governor of Plateau State and he dealt with him in his Official Capacity as regards the Cheque. He was not aware that the Bank received any Complaint from the Plateau State Government. He could not remember the exact location of Plateau State Government’s Account with the AllStates Trust Bank Plc. He identified the Signature of the Defendant on both the Handwritten and Typed Instructions on Pages 2 and 3 of Exhibit P4 to be the same but distinguished them by stating that Page 2 was a Handwritten Instruction whilst Page 3, was typed and signed by the Defendant on the Letterhead Paper of the Executive Governor of Plateau State. He was also one of the Three Persons arraigned before the Federal High Court in Kaduna, and he was subsequently discharged and acquitted from any culpability. Under Cross-Examination he gave a history of his educational and professional qualifications, but the Prosecution took him up on the length of time it took him to complete his Degree Study in the United States, and also on the inconsistencies regarding the date he started work with the Bank, and the dates he relocated to Abuja as furnished by him both in his Written Statement to the EFCC, and his Oral Testimony in Court. The Original Statement of Mr. Adonye was admitted as Exhibit X. According to DW1, his Boss Mr. A. A. Odessa who introduced him to the Defendant, witnessed the Letter of Set-Off signed by the Defendant. Subsequently, Mr. A. A. Odessa and AllStates Trust Bank Plc. were prosecuted and convicted, and through this Witness, the Prosecution tendered without Objection, the Judgment in Exhibit Y. Further, the Defendant did not open Ebenezer Retnan Ventures Account in Jos, Plateau State but in his Bank’s Abuja Branch, where he was maintaining and relating with the Account. He identified Page 2 of Exhibit P4, as the Defendant’s Handwritten Instruction to the Managing Director through the Branch Manager, Abuja Branch, to clear the Cheque and pay as directed. He positively stated that it was not right for the Defendant to pay Government Money into Private Accounts. 80