by the Court, both Oral and Documentary, NONE of the Officers/Staff in the Ministry of Finance that were called to testify knew the Company Salman Global Ventures Nigeria Limited, either as a Successful Bidder or a Standby Contractor in relation to the BulkPurchase of the Stationeries and Office Equipment. Further, since the Request in the Memo categorically stated Direct Labour as the only Mode for the BulkPurchase of Stationeries, Salman Global Ventures Nigeria Limited had no business to participate either in part or in whole in this transaction. There is no evidence before the Court to show that another Memo was raised to vary the Previous Memo in Exhibit CC, in order to change the Mode of Purchase from Direct Labour to a Contract, which would involve recourse to a Contractor, who is definitely not in the employ of the Ministry of Finance or the Government of Taraba State, as a whole. The Name, Salman Global Ventures Nigeria Limited first featured from the testimony of PW6, Mr. Abdulkadir Nagari, the Assistant Chief Accountant in the Ministry of Finance, who Mrs. Asabe Maiangwa instructed not to release the Cheque in the Sum of Two Hundred and Fifty Million Naira (N250, 000, 000) unless a Cash Receipt was produced by Salman Global Ventures Nigeria Limited. Her instruction ensured that the Funds were not released without any Document emanating from this Company. According to Mr. Abdulkadir Nagari Umar, during his Examination in Chief, his testimony, which was not specifically contradicted by the Defence, is stated thus: “When the Company’s Representative, Alhaji Musa Yahaya came to collect the Cheque, I insisted that not only would he sign the Voucher in the Register, he must issue the Company’s Cash Receipt to the tune of Two Hundred and Fifty Million Naira (N250, 000, 000.00). The Representative did not have the Company’s Receipt on him, and because I insisted, the Representative left without the Cheque. Later in the evening, I received a Telephone Call from the Commissioner for Finance, Alhaji Abubakar Tutare, who summoned me to meet him at 71

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