eventually received this Sum of Two Hundred, and Fifty Million Naira (N250, 000, 000) without signing any Contract Agreement for the Procurement of Equipment and Stationeries with the Ministry of Finance and this adds further credence to its relationship with the Authority that exercised Control and Sovereignty over the Government of Taraba State. The Company and its Managing Director clearly had more than a casual relationship with the Government of Taraba State. What then was SPECIAL about Salman Global Ventures Nigeria Limited? Before this Court are the Incorporation Documents for Salman Global Ventures Nigeria Limited admitted as Exhibit GG. Page 18 of this Exhibit sets out the Company’s Memorandum of Association, which in turn sets out clearly the Object/Business Clauses. The Court observes that in ALL the Seven Subparagraphs of its Object/Business Clauses in Paragraph 3, it made no mention of the fact that one of its Objects/Businesses included Procurement or Purchase or Warehousing of Stationeries, Office Equipment or Goods of any nature or that the Company was involved in General Merchandise. Even Alhaji Ibrahim Abubakar, the Managing Director of Salman Global Ventures Nigeria Limited said as much in his Witness Statement of the EFCC dated the 31st of November 2006 admitted as Exhibit Z7, that his Company was “presently involved in Real Estate Development.” According to Alhaji Abubakar Tutare, the Defendant’s Commissioner of Finance, he stated both in his Examination in Chief and under CrossExamination that Alhaji Ibrahim Abubakar, the Managing Director of Salman Global Ventures Nigeria Limited and the Defendant were friends. Specifically under Cross-Examination, he stated that sometime in 2004, he met Alhaji Ibrahim Abubakar at the residence of the Defendant, Jolly Tevoru Nyame and added that Alhaji Ibrahim Abubakar was not his friend but had paid visits to his Office in the Ministry of Finance. 73