the Request contained therein was a Prudent and Genuine Request. The Defendant, as Governorminutes his Approval to the Permanent Secretary, to have physical custody over the Funds, and it was up to her to utilize the Key to release the Funds, upon a Clear Directive from the Commissioner of Finance. However, the Commissioner of Finance did not give her ANY Directive in this instance. He, as Commissioner, used his own Key to authorise, in her absence, and instructed PW6, Mr. Abdulkadir Nagari to issue a Cheque in the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) payable to Salman Global Ventures Nigeria Limited. Now, from the evidence rendered so far by PW6, Mr. Abdulkadir Nagari, the Assistant Chief Accountant in the Ministry of Finance, he referred to a File containing the Commissioner of Finance’s Payment Directive to pay Salman Global Ventures Nigeria Limited the Entire Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) and according to him, the File also contained the Memo in Exhibit CC. He had twice queried the Directive to Pay the Full Amount and pointed out that after carrying the Directive in the File he never saw the File again. During Trial, the Prosecution did not produced this File and the nonproduction of this File was challenged by the Defence, who saw it important that the File be tendered as Documentary Evidence before the Court. After a Considered Ruling, the Defence was given a freehand to produce this File, via a Subpoena or Summons, but never did so. According to Mrs. Asabe Maiangwa, the Permanent Secretary of the Ministry of Finance, the File was sent to the “DIP”(whatever that means), which establishes its existence and the fact that Mr. Nagari did not see the File again would not mean the File does not exist. The absence of this File before the Court does not in any way overthrow the Memo and its Accompanying Documents, which are before the Court as Exhibit CC. The content of the Memo stated that the Bulk Purchase was to be through Direct Labour. 67