In the instant case, learned Counsel for the 2nd Defendant submitted that the 2nd Defendant assuming that he signed both letters of allocation which resulted into double allocation due to human error, the 2nd Defendant can be exculpated by this Court unless the prosecution is able to prove that the error resulted from lack of care expected from a reasonable man of an average intelligence. He relied on the case of AIGUIKHIAN V STATE (2004) ALL FWLR (pt207) page 600. Learned Counsel for the 2nd Defendant also submitted that the 2nd Defendant, in exhibit 11 (A) demanded for the original letter of allocation of Fine Trust Academy which the prosecution failed to produce before the Court. He submitted that this amounts to withholding of evidence and he relied on the case of ONAH V STATE, (1985) 3 NWLR (pt12) page 236 at 245 paragraph F-G. In conclusion, learned Counsel for the 2nd Defendant submitted that the entire case of the prosecution against the 2nd Defendant is based on suspicion and speculation because they believe that since the 1st Defendant was an officer under him, he may have influenced the allocation of the plot to Pax Education Resources Limited and the 1st Defendant. He therefore contended that it is unsafe to convict a Defendant on speculative findings or suspicion. He relied on the cases of AMADI V STATE, (1993) 8 NWLR (pt314) at 644 and ADIE V STATE, (1980) ANLR page 39 at 49. Finally, he urged me to discharge and acquit the 2nd Defendant on the two counts charge brought against him for failure of the prosecution to prove the case beyond reasonable doubt. Having said the above, both the prosecution and the two sets of Defendants distilled issues for determination in their respective final written addresses. The issues are all encompassing and either of the issues formulated for determination and adopted by this Honourable Court will assist the Court in resolving this case. Thus, the two issues set out for determination by the prosecution are apt and I hereby adopt them in the resolution of the contending issues in this case. 29

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