before or after the fact. It is an issue to be decided in the circumstance of each case. Reference is made to The QUEEN VS EZECHI (1982) AMLR 45 (PT. 1) 113 @ 112-119. In Law, an Accomplice is a Competent Witness against a Defendant and a conviction based on the evidence of such accomplice is not illegal, even where such evidence is uncorroborated but the Court will warn itself of the danger of convicting on the uncorroborated evidence of an Accomplice. See also the case of OKOSI and ANOTHER VS THE STATE (1989) LPELR-2499 SC. The determination of this contention would be discussed anon. The Fourth Contention made by Learned Counsel for the Defence was in regard to the absence of Vital Witnesses who were not summoned by the Prosecution to testify in regard to the case. According to him, the MD/CEO of Salman Global Ventures had in Exhibit Z7, stated that he was informed by Iman Ahmed that the Defendant was interested in the Property yet the said Mr. Imam was not called to testify before this Court. Further, the evidence of Alhaji Ibrahim, the CEO of Salman Global Ventures was crucial for the Prosecution to obtain orally in Court but the Prosecution failed to call them. Finally Learned Counsel argued that the fact that the Defendant told a lie did not mean that he is Guilty of the Offence Charged. Now, the Court will consider the Substantive evidence led in regard to Counts 4 and 5 as well as the Exhibits tendered in their regard to determine the Issue of Gratification and Obtaining Valuable thing without Consideration. In her Written Extra-Judicial Statement to the EFCC admitted as Exhibit A, Madam Hauwa Kulu Usman stated thus: “When he was contacted he said he gave the Taraba State Governor N90, 000, 000.00 and bought cars for one of the Commissioner for Finance (Former Commissioner of Finance)”. During her Testimony she had testified that on approaching Suleiman, he informed the family that he gave the former Taraba State Governor the Sum of Ninety Million Naira (N90, 000, 000.00) and also bought Two Cars for one 266