Salman Global Ventures Nigeria Limited received the Sum of Two Hundred, and Fifty Million Naira (N250, 000, 000) and receipted this Sum to the Ministry of Finance and subsequently, through the evidence, the Sum of Seventy Million Naira was paid back to the Ministry of Finance to procure the BulkPurchase of Stationeries and Office Equipment. Where then did the One Hundred, and Eighty Million Naira (N180, 000, 000) go? Alhaji Abubakar Tutare, the Substantive Commissioner for Finance, made an Extra Judicial Statement to the EFCC with his New Address Location as Ministry of Water Resources and this is contained in EXHIBIT Z12and it is dated 6th March 2006. He filled in his Name in the Cautionary Words administered, which included amongst others, the Clause, “I FREELY ELECT TO STATE AS FOLLOWS.” After this Clause, he signed and dated it and thereafter he stated thus: - “Further to the statement I gave on the 4th of November 2005, I wish to add that on the issue of One Hundred and Eighty Million, that I have collected back the said amount from Alh. Ibrahim Abubakar and was given to my Governor by myself at Abuja. The Money was collected in cash (wish) is part of the Two Hundred and Fifty Million main for Purchase of Stationeries N250Million for the Purchase of Stationeries.”(sic) Now, during Trial Alhaji Abubakar Tutare stated that ALL his Extra-Judicial Statements to the EFCC before the Court were Voluntarily made by him except for Exhibits Z9, Z10, Z12, and Z13. According to him under CrossExamination by the Defence, he stated that Exhibits Z9, Z10 and Z13, including Exhibit Z12, referred to above, were obtained under Duress adding that the facts were not fresh in his mind. It is important to state that when he authored Exhibit Z12 on the 6th of March 2006, the facts set out therein were at the Freshest Moments, as the transaction of the Sum of One Hundred and Eighty Million (N180, 000, 000) 109