Advance Fee Fraud and Other Fraud Related Offences Act No.14 of 2006 and punishable under Section 1(3) of the same Act. The 1st accused, Dogo Williams pleaded not guilty to the six count charge. The prosecutor called five witnesses to establish the case against the accused person, while the accused person gave evidence for his own defence. Various documents were tendered by the prosecution witnesses; the 1st person to give evidence is Edeh Ifeanyi PW1. He told the court that the accused approached him that No. B31 Shop 4 Wuse Market was vacant and that the landlord of the said shop is one Odegba, on the basis of the presentation by the accused, he paid the sum of N740,000.00 (Seven Hundred and Fourty Thousand Naira) only to the accused which represent two years rent. The N700,000.00 is for the two years rent while N40,000.00 represented agency fee for the accused person; the receipt of N740,000.00 was given to the witness by the accused person, same was admitted in evidence as Exhibit A. PW1 came to realize later that the accused person faked Odegba as the landlord; the said Odegba does not exist. The accused did not refund the money paid by PW1 neither was the witness given a shop, the accused was reported to the Police where the made an undertaking dated 4/10/2007 to pay back the N740,000.00 to the witness; the written undertaking was admitted in evidence as Exhibit B. PW2 one Nwachukwu, a trader in Wuse Market Abuja, was looking for Half Shop. The accused approached PW2 and told him that 5