exhibit 10, it is crystal clear that DW1 is not a shareholder or a Director in PTA (Nigeria) Limited which he claimed that he is the owner. Further, when DW1 was asked by the prosecution of his relationship with the three Directors of PTA (Nigeria) Limited, he answered thus:“My relationship with the three Directors -is that they are members of my church. The 1st Defendant is a member of my church.” DW1 did not tender any evidence to support his assertion that he is the Chief Executive and Director or a shareholder or agent of PTA (Nigeria) Limited. In fact, I watched closely DW1 while testifying in-chief and under cross examination. As I said earlier, during cross examination by the Prosecution, DW1 was unstable, incoherent, and inconsistent and to some extent stammering in search of answers for questions put to him by the Prosecution. Especially when the Prosecution asked when Pax Educational Resource was registered, DW1 stated: “Pax Education Resource was registered around 2000 and 2005.” DW1 then remembered that he was shown exhibit 9, the investigation activities submitted by Corporate Affairs Commission and he submitted thus: “It is only when I see the documents I will be able to confirm the date of registration.” By exhibit 9, Pax Education Resource Limited was incorporated in 2012 and this was confirmed further by DW1 when shown exhibit 9. DW1 was also confronted with exhibit 5 and 5(a), the Policy Files of Fine Trust Academy and Pax Education Resource Limited. By exhibit 5(a), the policy file of Pax Education Resource Limited, DW1 testified under cross examination by the Prosecution that the plot has been charted in favour of MISC 9764, that is, Fine Trust Academy while the same plot was allocated to Pax Education Resource Limited in 2000 while its incorporation took place in 2012. 49