Global-Exhibit H, the Deposit Slip for N80Million-Exhibit K, the Account Statement of Al Usab Int’l-Exhibit N, Statement of Ibrahim Abubakar-Exhibit Z and the Statement of PW10. However, the Law is trite that to prove the Offence of accepting Gratification based on Section 115 and Section 119 of the Penal Code Act, the Prosecution must lead credible, irrefutable and ex-facie reliable evidence to prove all the essential elements of the Offences, either directly, circumstantially or inferentially, and he placed reliance on the case of SANNI VS STATE (1981) 2 NCR 91 @ 98-99. These essential ingredients are that the Defendant must be a Public Servant who accepted for himself or any other person Gratification, whether pecuniary or otherwise other than lawful remuneration for a motive or reward for doing or forbearing to do any Official Act. Now,Count 4, which deals with the Offence of Taking Gratification in respect of Official Acts and is governed by: Section 115 of the Penal Code Act, which states as follows: “Whoever being or expecting to be a Public Servant accepts or obtains or agrees to accept or attempts to obtain from any person for himself or for another person, any Gratification whatsoever whether pecuniary or otherwise, other than lawful remuneration, as a motive or rewarda) For doing or Forbearing to do any Official Act; or b) For showing or forbearing to show in the exercise of his Official Functions favour or disfavour to any person; or c) For rendering or attempting to render any service or disservice to any person with any department of the Public Service or with any Public Servant as such, Shall be punishedi. With Imprisonment for a Term which may extend to Seven Years or with Fine or with both; ii. If such Public Servant is a Public Servant in the service of the Government of Northern Nigeria or of the Government of the Federation 257