Further his Statement dated 9th November 2006, Ibrahim Abubakar stated that on the 2nd of November 2006 an additional payment of N20Million was made through a Guaranty Trust Bank Draft and on the 9th of November 2006, two Bank Drafts of Zenith Bank Cheque of N28Million and N20Million respectively was paid to Sum it up to N80Million, the Money paid into his Account on 13th April 2004 by Suleiman Abubakar at the instruction of Abubakar Umar Tutare, which he claimed was for the Taraba State Governor Rev. Jolly Nyame. In his Statement dated 17th December 2006, Ibrahim Abubakar Managing Director Salman Global Ventures Limitedstatedthat some time ago around March 1997, he bought Plot 1961E Yaoundé Street, Wuse 2 Zone 6 from Alhaji Muhammadu Adamu who hailed from Kano. He developed the Property between 1997 and 1998 for commercial purposes, which was in line with his profession. The Deed of Assignment was donated in 1997 and was between Alhaji Muh’d Adamu, the Original Owner and himself.Presently, the AIGIS is processing the Certificate of Occupancy in the name of Alhaji Ibrahim Abubakar.He maintained his earlier statement that the Property was still his and not Jolly Nyame and he did not sell the Property to him. The above analysis is in regard to the evidence given by Three Witnesses and Sets of Documentary Exhibits, from Parties Externally Connected to the Taraba State Government and gives a good insight to the surrounding circumstances of these Offences. It is therefore now important to turn to the Internal Connections to resolve these Charges one-way or the other. These Internals are Alhaji Abubakar Tutare and Revd. Jolly Tevoru Nyame. Their evidence as stated above is brought to bear at this point, and the Court will initially refer to the Three Statements made by Alhaji Abubakar Tutare, the erstwhile Commissioner for Finance. In EXHIBIT Z14, his Further Statement dated the12th of July 2007 tendered by the Defence through him, he specifically stated therein that the Sum of N80Million from the Ibbi Wukari Water Project was given to Salman Global Ventures and was to be given to Governor Jolly Nyame as Gratification. 272