documents including drawings for the site. He further stated that the 1st Defendant issued him a signed offer letter of Allocation and signed (Exhibit “C”) showing that he bought the land from the 1st and 2nd Defendants immediately he told him he bought it from Engr. Emma confirming to him that he knows Engr. Emma and they are on the same page. He stated further that though he bought the land for N15 Million from one Engr. Emma, but he later got to know that Engr. Emma bought it for N10 Million from 1st Defendant. He said he informed the 1st Defendant that he bought it for N15 Million from Engr. Emma. He stated emphatically that the 1st Defendant cannot deny selling the land to him. He stated further that the 1st Defendant issued to him the offer letter of allocation as the owner of the land. 1st Defendant did not issue it on behalf of any lady or anybody. During cross – examination, PW4 stated that Engr. Emma gave him sales agreement and Power of Attorney. That the 1st Defendant issued him offer letter, FEDERAL REPUBLIC OF NIGERIA AND KAYODE GABRIEL ADENIJI & 2ORS 12