cooperate body owned by the 1st accused person to PW2, PW4 and PW5. A cursory look at the receipts and offer letters issued to PW2, PW4 and PW5, would reveal they were issued by the 2nd Defendant in its name and not on behalf of the nominal complainant. In their testimonies PW2 (Mr. Uche Okeke) stated that he bought his portion of land for N13 Million and that he paid N10 Million by cheque in favour of the 2nd Defendant and was issued Exhibit “C” series by the 1st Defendant, PW4 (Brigedier General Silver Ogbogu) stated that he bought his land for N15 Million from Engineer Emma. It is his evidence that when he wanted to develop it, he met 1st Defendant who assured him that the plot belonged to him and that he was in charge of the site. He also identified Exhibit “C” series i.e offer letter issued to him by the 2nd Defendant. FEDERAL REPUBLIC OF NIGERIA AND KAYODE GABRIEL ADENIJI & 2ORS 38