certainly was not written in the Air Space of his Office at Government House but should have been upon a Memo wherein he would write few words and figures and then sign and date it. The Defendant positively asserted that he gave his Approval, and had the Approval been in Writing, the burden was on him to produce it, and he could do so by summoning the Ministry of Finance to produce the Memo containing the Approval. However, his Approval could also have been orally given and whether it is a Written or Oral Directive, the point is he had not denied that he approved the Payment of Two Hundred Million Naira (N200, 000, 000). Therefore, whether Mr. Abdulkadir Nagari Umar claimed he did not see any Memo and whether Mrs. Asabe Maiangwa claimed there no File with a Request from the Chief Stores Officer, this was totally irrelevant to the fact that the Defendant accepted that he took the responsibility of approving that Sum out of the Government Coffers. The evidence that there was an Approval in Transit is an affront to the Powers of the Defendant that the Accountant General of Taraba State would release the Money without seeing an Approval from the Governor. But the fact that the Cheque was in the Commissioner of Finance’s Drawer with NO explanation on HOW and WHAT it was doing there in first place, positively and unequivocally shows that through a CLANDESTINE Medium, the Cheque simply Originated from the Office of the Accountant General, the Chief Treasurer of the Taraba State Government, and found refuge in the Drawer of the Commissioner of Finance. Alhaji Abubakar Tutare, the Commissioner of Finance has said in his evidence in Court that had henot been directed by the Governor to pay such Huge Amounts of Money into Salman Global’s Ventures Account, he could not possibly have stayed for a day, as he would have been sacked and neither would he have been reappointed by the Defendant. According to him, 129