defendant in his office. 1st defendant did not deny that he told PW1 that he had a plot of land to sell. The 1st defendant gave PW1 the 2nd defendant’s application form for subscription into Ambassadors Estate Landlords Owner-Occupier Programme, which he filled. The application form is part of the documents attached to Exhibit A [i.e. the petition of PW1 to EFCC]. It is also not in dispute that PW1 paid the total sum of N5,120,000.00 to the defendants as part payment of the purchase price for a piece of land in the said Estate plus processing fees. The question is whether, on 22/5/2013 when a parcel of land was shown to the PW1 and on 24/5/2013 when the defendants issued receipts to PW1 for the sums paid, they had any plot of land to sell to PW1. DW1 did not present any document or any other evidence to show that the defendants had any land to develop and/or sell. When the DW1 was cross examined, he said he is doing a joint venture with the owner of the land; Kabiat Construction Company. The DW1 did not produce any document to prove his assertion that the plot was allocated to General Procurement Services. He did not also produce any document of transfer of ownership of the plot from General Procurement Services to Kabiat Construction Company. DW1 admitted that the agreement with Kabiat Construction Company was entered into after the transaction he had with PW1. So, the point remains that when defendants told the PW1 that they had a plot to sell and PW1 paid N5,120,000.00, they had no land to develop and/or sell. DW1 maintained in his evidence that he had a valid land to sell; and that presently, over 34 units of houses are standing in the estate and 2 are 12