Apart from that, it is apparent from the evidence adduced that the Defendant, Jolly Tevoru Nyame, had no Stake, Shareholding or Holdingin any Office in Salman Global Ventures Nigeria Limited. He denied any relationship whatsoever with Salman Global Ventures Nigeria Limited, its Managing Director, Alhaji Abubakar Ibrahim and its Representative, Alhaji Musa Yahaya. Learned Counsel had contended that Alhaji Abubakar Ibrahim, as a Material Witness, ought to have been summoned by the Prosecution to testify before the Court, and his absence was fundamental. In response to this Argument, Learned Senior Counsel referred to the evidence of both the IPOs, PW9 and PW12, to say that all efforts to secure the attendance of this Witness was futile as he could not be reached. The Investigating Team had visited the Office of Salman Global Ventures Nigeria Limited in Abuja, but could not trace this Witness and the Office was no longer operative at that Address. Further, the Sureties were nowhere to be found and so, it was not a Case of Non-Production but a Case of Non-Availability. On this basis, a Subpoena had been served on the Company and the Company Secretary PW14,Dandison Akurunwa Esq., came forward to testify on behalf of the Company. It is noted that this Witness,Dandison Akurunwa Esq.,is INDEPENDENT of Alhaji Abubakar Tutare and did not PERSONALLY feature in any transactions between his Company and the Government of Taraba State. According to him, Alhaji Ibrahim Abubakar, the Managing Director, did the Jobs for Taraba State Government and NATURALLY knew and related VERY WELL withthe Defendant. This piece of evidence corroborates the evidence of Alhaji Abubakar Tutare, showing some form of familiarity between the Defendant, as Governor and Alhaji Ibrahim Abubakar the Managing Director of Salman Global Ventures Nigeria Limited. 76