PW14, Mr. Dandison Akurunwa Esq., the Company Secretary also spoke of the Defendant’s Relationship with Salman Global Ventures and had stated that his Managing Director/Chief Executive Officer knew the Defendant well. He also had met the Defendant in the course his Company’s other Transactions with the Taraba State Government. It is to be presumed that he had nothing to lose by this assertion. The Documentary Exhibits before the Court also speaks to this relationship, as seen in theExhibit Z7, the Extra-Judicial Statement of Alhaji Ibrahim Abubakar, tendered strangely by the Defendant through one of the Prosecution Witnesses, where he spoke of an intention of the Defendant to Purchase his Personal House, which was confirmed when Alhaji Tutare said the Defendant told him that Alhaji Ibrahim Abubakar had persistently worried him over the Payment, and the Injection of ‘Alhaji Imam’ was made in this Statement, and also made by the Defendant in his Statement as well. The Bank Statement of Salman Global Ventures, in Exhibit H also validates a Steady Relationship between Salman Global and Taraba State Government as Payments can be seen from Taraba State Government therein. The Defendant in his Extra-Judicial Statement, Exhibit Z6, had succinctly admitted that he had received benefits, when he offered to discuss with Alhaji Tutare and make necessary repayments and when he later said Alhaji Tutare informed him that refunds were made. Also, when he threw the proposition of Plea Bargain. It is difficult to imagine that Plea Bargain moves would be suggested if there was no Element of Guilt. Circumstantially, there was Alhaji Tutare, Mrs. Asabe, and the IPOs, who testified in regard to their Investigative Activities. There was no challenge on their ability to do a Competent Job, and they were independent of not only the Transaction, but, of Taraba State Government. As earlier held, their Testimonies before the Court do not constitute Hearsay and it could only therefore be shaken by an effective Cross-Examination. 99