More telling is the evidence of Alhaji Ibrahim Abubakar in Exhibit Z7, where he acknowledged the Sum of N80 Million (Eighty Million Naira Only) as an Initial Deposit to Purchase his property at Zone 6, which fell through because of the Investigation in Jalingo. When cautioned and questioned by the EFCC in Lagos, he stated that the Defendant wanted to buy the Property and the link between them was Imam Ahmed. Since he did not know the whereabouts of Imam then, it is likely that he could not have furnished the EFCC with his address details and so the contention by the Defence that Imam was not produced by the EFCC could appear to be splitting hairs. If the Defence had considered him a Valuable witness there was nothing stopping them from summoning him to testify in their Defence. It is clear that the Eighty Million Naira (N80, 000, 000.00) was separated from the total Funds for the Water Projects and paid into an Account, as demonstrated by Exhibit K, making the Act a complete Act. This Sum was refunded by Salman Global Ventures to the EFCC from the period of June 2005 up to February 2006 in Cash to Tutare. Alhaji Ibrahim Abubakar, in his Statement stated that he had waited for Eight (8) Months to conclude the transaction to no avail and Tutare had told him to keep the Money because of the Improvements he had made. He now continued by saying: “He now said, I should take it for the Improvement I made. And I actually thought the Money was for him. Rev. Jolly Nyame as the Final Person to take decision asked me to not bother since the transaction could not hold. Hence the Money is still in my possession”. It is noteworthy that this Statement was made on the 31st day of October 2006, wherein the maker was taken before a Superior Police Officer for Endorsement on the same day, where he stated that he made the Statement freely. It is obvious that Alhaji Tutare was an Accomplice in respect to this Charge for Gratification. He had admitted as much. The question of whether his evidence can be trusted by the Court is weighted with what he stands to gain by his indictment of the Defendant. He had stated that he was interrogated and made to refund the sum he benefitted and so what did he have to lose? 277