Secondly, in exhibit 11, the statement of the 1st Defendant, he stated:“Joseph Jande, the General Manager is my second cousin and I facilitated the acquisition, processing of the property in question. A report submitted by Abuja Municipal Area Council to the DPO indicated that Fine Trust Academy is located on 1770 while SS1 belongs to Pax Education Resources. Then the 1st Defendant as DW4 testified as follows:“In my innocence and sense of justice I Looked at the papers before me and declared them false and that they were forged. The papers are the papers presented to me by Fine Trust Academy. I then pointed out to Independent Corrupt Practices and Other Related Offences Commission that the lay out in question was prepared by Chris Akinbote and Company in the year 2000 and it cannot therefore be allocated in 1997 because allocations are made based on layouts and approved by the Minister before allocations are made.” However, by exhibit 11(a), the statement of the 2nd Defendant who was at the material time the Zonal land Manager whom the 1st Defendant worked under him stated that he allocated many plots in Jikwoyi from 1997 to 2000 and he identified the allocation letters of Fine Trust Academy and that of Pax Education Resources as those allocations made in 1997 and 2000 respectively. Thus from the evidence adduced by the prosecution witnesses especially PWs1, 2, 3 and 4, exhibits 3,4,5,5(a)6(a)7,7(a)7(b) 12, 15, 18,22 and the statements of the 1st and 2nd Defendants, exhibits 11 and 11(a) and indeed the testimonies of DWs4 and 6, the 1st and 2nd Defendants, with all the facts available at their disposal as regards the two allocations to Fine Trust Academy and Pax Education Resource Limited, the Defendants vowed and indeed were battle ready to allocate Plot SS1 Jikwoyi Extension III to a company that has never applied for such allocation despite the knowledge that Plot SS1 Extension III, Jikwoyi had already been charted for Fine Trust 40