Perhaps it would have been a different thing if his testimony absolved him from all consequences and he stated that even though the EFCC decided not to charge him alongside the Defendant, he still made refunds after pleading, as he needed to come clean. According to him, he had pleaded with the EFCC and insisted that they charge him alongside his boss, the Defendant because he owed him a lot and would not bite the finger that fed him. He knew that he was wrong by his God and by Tarabans and therefore told the truth of what happened and what he gained from all the Transactions. Alhaji Tutare during his Examination in Chief had described what he knew of the relationship between the Defendant and the Managing Director/ CEO of Salman Global Ventures. He knew them together and was introduced to the Managing Director by the Defendant as a Businessman. They were friends then but now, I do not know- it could be Business Friends but I do not know. Now, the Oral Evidence of Ibrahim Abubakar could not be rendered before the Court because the Court was told that he could not be located despite the Prosecution’s effort to secure his attendance. PW14, his Company Secretary also could not locate him and his evidence would not have been before the Court at all, had the Defence NOT tendered it as an Exhibit. Had these Statements of Ibrahim Abubakar not been tendered before the Court, it would have been an uphill, stressful and near impossible task for the Prosecution to ground these Counts. By their submission of these Documents into evidence, the Defence invariably assisted the Prosecution who failed to establish a LINK between the Giver and the Defendant. The Middleman and Key Factor was missing until the Defence Counsel, as a Prince, came to the rescue, riding gallantly on a White Horse and Waving the Statements into the Arena!!! There was the Evidence of PW2, Alhaji Suleiman, the person, on whom the demand was made by Alhaji Tutare, for the benefit of the Defendant as Governor, who categorically stated that he did not know the Company or their Managing Director. The only person who knew the Nexus of the Money 278