PW3, Kyauta Kumiyawo is a staff of the Independent Corrupt Practices and Other Related Offences Commission (ICPC) and the investigating officer in this case. According to PW3, a petition written on behalf of Mr. Effiong Nsungusi against the 1st and 2nd Defendants was referred to him for investigation. PW3 states that the petition alleged that the land allocated to the petitioner in 1997 by Abuja Municipal Area Council was reallocated to Pax Education Resource. PW3 then testified that in the course of their investigation, they visited Abuja Municipal Area Council and demanded for the two policy files of the companies and that the policy file of Pax Education Resource was released to them immediately while that of Fine Trust Academy was not found as at that time. However, PW3 testified that they studied the policy file of Pax Education Resource and they discovered that it was P.T.A Nigeria Limited that applied for the land to Abuja Municipal Area Council but the allocation came out in the name of Pax Education Resource. PW3 stated that they then conducted a search at the Corporate Affairs Commission (CAC) to ascertain who owns Pax Education Resource. PW3 testified that the search report indicated that P.T.A Nigeria Limited is a Director in Pax Education Resource and also that the 1st Defendant is a Director of P.T.A Nigeria Limited. PW3 further testified that they discovered in the course of their investigation a link between P.T.A Nigeria Limited and Pax Education Resource. It was at this junction, according to PW3 that they invited the 1st Defendant to throw more light on the two companies. PW3 testified that the 1st Defendant told them that the General Manager of Pax Education Resource is his relation. Further, PW3 testified that they further discovered that as at 2000 when the allocation was issued in favour of Pax Education Resource, the Company was not registered and not in existence. PW3 avers also that the policy file of Pax Education Resource revealed that the company processed the land (plot SS1 Jikwoyi Extension III) with Abuja Municipal Area Council and when the policy file got to Land Surveying Department, it was discovered that the land Plot SSI Jikwoyi Extension III had been charted in favour of Fine Trust Academy and a Technical Deed Plan (TDP) already drawn in favour of Fine Trust Academy and the Surveyor, PW2 cannot chart the land again for Pax Education Resource. PW3 testified that by the minutes of the Surveyor, PW2 they 4