House. From Bank to Government House, to Safe, to Mr. Bubajoda, and to Mr. Nev, all these linkages were totally inconsistent. The Prosecution presented a consistent line of evidence in proving these Counts, whilst the Defence, in rebutting the Case of the Prosecution by reasonable doubt, ended up creating a reasonable doubt against itself. Therefore, the Court is guided by the Set Principles from the Appellate Courts that a thing is in possession of a Person if it found on him, and there must be Physical or Constructive Possession. It is enough to prove that the Defendant took actions that resulted in the Misappropriation of Funds. He did not need to use the Money to buy something or otherwise spend it. These Funds weretransferred by Mr. Dennis Nev from the Taraba State Government House to the Taraba State Liaison Office, Abuja, under the Leadership of Mr. Japheth Wubon, PW5 and he delegated Mr. Abdulrahman Mohammed, the Accountantto deliver the Monies to the Defendant, and there was no Official Documented Acknowledgement of the Receipt of these Monies received by theDefendant. These Fundswere not his Entitlements or Salaries, were directed to be cashed and dropped in his Bedroom in the Liaison Office without signing for them. The Monies were Moveable Properties, and theirmovements and the manner of receipts of these Sums were done dishonestly contrary to the Financial Regulations of Taraba State, amounting to an Offence of Misappropriation in Law. As regards Counts, 21, and 23 these are mirror sums to Counts 22 and 34 and will follow the same fate and he is accordingly discharged on these counts As regards Counts 15, 17, 19 and 25 the Defendant is found Guilty on these Counts. THE OFFENCE OF GRATIFICATION, COUNT 4 AND THE OFFENCE OF ACCEPTING A VALUABLE THING WITHOUT CONSIDERATION, COUNT 5 254