On the First Element of whether the Defendant is a Public Officer, Learned Counsel to the Defence in his Final Written Address whilst listing out the Essential Elements of the Offence of Criminal Breach of Trust, did not state that a Defendant who is ‘Entrusted’ with the Property or Dominion over it” must be a Public Officer. On the part of the Prosecution, he listed one of the ingredients of the Offence of Criminal Breach of Trust under Section 315 of the Penal Code Act as that the Defendant was either a Public Servant or a Banker or a Merchant or a Factor or a Broker or a Legal Practitioner or an Agent. The Learned Senior Counsel submitted that the Defendant being a Public Servant and Governor of Taraba State had enormous Executive Powers conferred on him by virtue of the Provisions of Section 5 (2) (a) and (b) of the 1999 Constitution. Learned Counsel to the Defendant in his Reply, contended that there is nothing before the Court as presented by the Complainant proving the Defendant was a Public Servant. The only fact before the Court is that the Defendant was a Governor of Taraba State between 1999 and 2007. According to him, the Defendant was neither a Public Servant nor a Public Officer, but a Political Office Holder, and that the Prosecution had not proved that the Defendant was under the Employ of the Taraba State Civil Service Commission. He placed reliance on the case of ALAFIKI VS GOVOF RIVERS STATE (1991) 8 NWLR (PT. 211) 575 @ 599, PARAS E-D. Therefore, he argued that the Prosecution, who alleged that the Defendant is a Public Servant must establish this fact by adducing credible evidence of his Employment under Section 182 (g) of the 1999 Constitution, and then relied on the case of ORJI VS UGOCHUKWU (2009) 14 NWLR (PT. 1161) 207. Also, Section 318 (1) of the 1999 Constitution, which specified who a Public Servant is, did not mention the Governor as a Member of the Public Service of Taraba State. The position of aGovernor is totally excluded from positions under Section 318 of the 1999 Constitution and even the 25