have been sued by Salman Global Ventures for tampering with their Funds. The Sum of Two Hundred and Fifty Million Naira (N250, 000, 000.00) was for a specific NEED, and there is not doubt that if the enablement of performance is shortened or curtailed, certain aspects of the purchase would have been affected. Funds could only be released by the approval and direction of the Defendant, who addressed his approval, not to the author of the Memo, but to a Party that he ought to have known was not his direct Assignee. It was only the IPO’s Evidence that stated that the Cheque released to Salman Global was paid into Salman Global’s Account, and then the Sum of Two Hundred and Fifty Million Naira was paid back. This piece of Evidence remained unchallenged by the Defence throughout. The evidence before the Court as rendered through PW6, PW7, PW9 and PW10, which remain unchallenged is that Salman Global Ventures Nigeria Limited DID NOT Supply any Stationery and Office Equipment to the Government of Taraba State. It was proved by the Prosecution beyond reasonable doubt that what was issued to Salman Global Ventures Nigeria Limited was a Cheque in the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) belonging to the Government of Taraba State, which the Defendant, as Governor of Taraba State, approved the Sum. The Sum only had to be issued on the basis of an Existing Relationship between the Government of Taraba State through the Ministry of Finance and Salman Global Ventures Nigeria Limited. Had there been a Contractual Agreement, then by the Date of Depositing the Cheque into Salman Global Ventures Nigeria Limited’s Account with Pacific Bank on the 24th of January 2005, which was liquidated on the 28th of January 2005, Salman Global needed to have delivered the Stationeries and Office Equipment ON or BEFORE this Date of Liquidation. 101