Ventures Nigeria Limited. From the Documentary Exhibits before the Court, he was not a Director, Shareholder or Owner of the Company. The Golden Question therefore is, who is LYING amongst them? This is then why Circumstantial and Positive Documentary Evidence is needed to determine the truth. The Defendant on this contention called Three Witnesses aside of himself. They were his Orderly and two Officials, one serving and the other retired, both of whom were Accountants. As their testimonies revealed, they had no Particular or Special Knowledge about the Two Hundred, and Fifty Million Naira (N250, 000, 000) meant for the Purchase of Stationeries. DW1, Mr. Yakubu Bulus was in Court to testify as to Due Process and Audit Queries in general. DW2, the Orderly did not feature or participate, and was also not specifically mentioned by the Defendant or anyone else as having a part to play in this Transaction. However, he denied the incidence at the Jalingo Hotel Annex. DW3, was another Accountant whose Evidence was also to validate the Financial Processes, but had nothing to do with this Particular Transaction. Therefore, the Defendant stands alone in Defence to the allegations regarding the Offence of Two Hundred and Fifty Million Naira (N250, 000, 000.00). He, and of course, his Extra-Judicial Statement tendered before the Court as Exhibits Z4 to Z6. Alhaji Tutare spoke to the relationship he knew of as regards the Defendant and the Managing Director of Salman Global Ventures. He had met him at the Defendant’s Residence and was introduced to Alhaji Ibrahim Abubakar by the Defendant. He testified that anytime he was called upon to make Payments, the Defendant would direct him to pay into Salman Global Venture’s Account, and he would then call Alhaji Ibrahim in order to obtain his Bank Account Details and then pay. This Piece of Evidence remained unchallenged by the Defendant throughout the Proceedings, and was not a One Off Transaction. 98