In the instant case, from the evidence of the prosecution witnesses it is difficult to establish a common agreement or mens rea between or of the Defendants to do an illegal act. However, by the actus reus of the 1st and 2nd Defendants in the allocation of Plot SS1 Jikwoyi Extension III to Pax Education Resource, the evidence of PWS1, 2, 3, 4 and exhibits 5, 5(a) 6,6(a),7,7 (a) 7(b), 18 and 22 including exhibits 11 and 11(a), the statements of the Defendants respectively, has drawn the mens rea of the Defendants in the open. For the purpose of clarity, exhibits 5, 7,7 (a), 7(b) and 22 are documents evidencing title for Fine Trust Academy. Exhibit 22 is the policy file of Fine Trust Academy in which Plot SS1 Jikwoyi Extension III was granted to it. The policy file no is MISC 9764. In contrast, PTA (Nigeria) Limited by exhibits 6 and 5 (a) also applied for grant of land for Educational purpose. Exhibits 5(a) and 6 are the application for land by PTA (Nigeria) Limited. The Abuja Municipal Area Council however did not approve any allocation of land to PTA Nigeria Limited. Further, by exhibit 5(a) and 6, the application file number of PTA Nigeria Limited is MISC 2209. Then by exhibit 18, the same file number Misc 2209 which ought to be the policy file number of PTA Nigeria Limited, the name on the policy file is Pax Education Resource. And by the evidence of PW2 and 3, their testimonies tallies with the contents of exhibit 18 to the effect that PTA Nigeria Limited applied for the land but the allocation letter came out in the name of PAX Education Resources. And by the evidence of PW2, the Resident ZONAL Surveyor, the 1st Defendant brought to her title documents of PAX Education Resource to process and issue title Deed Plan (TDP) which PW2 told the 1st Defendant that the Plot SS1 Jikwoyi had already been charted in favour of Fine Trust Academy. Despite evidence in exhibit 18 and the testimonies of PWS1,2, 3 and the evidence of PW4 and indeed exhibits 11 and 11(a) and the evidence of DWS4 and 6, the 1st and 2nd Defendants manipulated the processes of land application by using exhibit 18, the policy file number 2209 of PTA (Nigeria) Limited and issued the grant of Plot SS1 Jikwoyi Extension III to PAX Education Resource exhibit 6 (a). The 2nd Defendant admitted in his statement, exhibit 11 (a) that he signed exhibit 6(a) as well as exhibits 4 and 7 (a) respectively. He also admitted in 44