of Finance was especially an Enclave/Den of Criminal Activities, best illustrated in the Tale, “Ali Baba and the Forty Thieves”. However, what the Court is being called to determine is not the Fate of these hapless individuals, but what EXACTLY was the part played by the Defendant in all of this. The Defendant is the BULLSEYE and all the Evidence should show the Prosecution’s Arrow hitting the Target right in the Eye. It is important to point out that aside of the Memo bearing his Approval, there are no other Written Documents bearing any DIRECTIVES of the Defendant as Governor. Therefore, Circumstantial Evidence that is positive and unequivocal must be weighted on the Proverbial Scale. If Salman Global Ventures Nigeria Limited had no history, no antecedents of Supplying Stationeries to Taraba State Government, then their injection intothe Mix has to be queried. The question therefore is, ‘WHO’ injected them into the flow? Here, the Answer to this Question, basically lies at the doorstep of Alhaji Tutare and the Defendant, as he was the ONLY SINGLULAR PERSON to have DIRECT contact with the Defendant. It is now a Case of Rev. Jolly Nyame’s WORDS against the WORDS of Alhaji Tutare. Alhaji Tutare positively asserted that he was directed by the Defendant to pay One Hundred, and Eighty Million Naira (N180, 000, 000) and he in turn directed others to comply with this Oral Directive. He had already stated that Directives, whether Oral or Written, would be obeyed by him. The Defendant, on the other hand, asserted positively that he never made such Directions and never knew Salman Global Ventures Nigeria Limited, further stating that it was the Department concerned that usually selects Contractors and he had no part to play in their selection and also never had any part to play in the Direction to pay a certain Sum to Salman Global 97