delivering this sum by stating that it was cashed and took it to him vide normal Procedure. Count 41 for the Sum of N10 Million dated 6th May 2006, the Permanent Secretary of Government House Jalingo (PW4) did not identify this Payment in Exhibit P3, but the Permanent Secretary, Liaison Office, in Abuja acknowledged the said sum in Exhibit R3 on the 15th of August 2006. From the Statement of Account in Exhibit M Page 31, there was no payment on the said date. However, it can be seen that a Cash Deposit of N10 Million by Joel Andrews in Jalingo was made on the 15th of August 2006. Mr. Abdulrahman Mohammed withdrew this sum with Cheque No. 00000049 on the same date and he confirmed it in his Statement admitted as Exhibit X2. More importantly, Mr Abdulrahman Mohammed confirmed delivering the said sum by stating that it was cashed and took it to him vide normal Procedure. Learned Senior Counsel noted at Count 35 that the date in the Count as per the Charge is said to be 4th of May 2007 but the Evidence showed that the Transaction took place on the 4th of May 2006. Learned Counsel to the Defendant argued as regards Counts 34and 37, which according to him had to do with a Specific Amounts in a Named Account, but the Prosecution failed to adduce any evidence to prove the particular/specific amounts. Further that the Prosecution’s evidence did not in any way link the Defendant to the specific particulars of these Counts therefore, he urged the Court to discharge the Defendant. Relying on the cases of ONAGORUWA V STATE (1993) 7 NWLR (PT. 303) 93; GBOLARUMI V COP (1971) NMLR 69; EZE V STATE (1992) 7 NWLR (PT 251) 75. The Court notes that on the 15th of November 2016, the Prosecution notified the Court of his intention to amend Count 37 of the Charge from N5Million to read N5, 010, 000 (Five Million, Ten Thousand Naira) and Count 34 of the Charge to read N15, 500, 000.00 instead of N5Million. However, on the 22nd 238