for N5 million and another for N120,000.00. He said he made photocopy of the cheques where 1st defendant acknowledged receipt. When his account was debited for the said sums, the 1st defendant gave him 2 receipts for the sums paid. The further evidence of PW1 is that 1st defendant gave him form to fill, which he filled and returned to him. He made photocopy of the form. He called the 1st defendant severally week after week for about 3 months and each time, 1st defendant said he should give him the next week for the plot and the drawings. Later, he met the 1st defendant and he promised to give him [PW1] the drawings and to show him the plot the next month. After several times of 1st defendant’s failure to give him the plot and drawings, he became suspicious of the transaction. He then asked 1st defendant for his money. The 1st defendant asked him to write a letter of refund of the N5 million and that it will be refunded within a week. 1st defendant said the N120,000.00 is not refundable. He agreed and wrote the letter. At a point, 1st defendant stopped picking his calls and he did not refund the money. He then wrote a petition to EFCC. When PW1 was cross examined, he denied that the N5 million he paid was to enable 1st defendant to get the necessary approvals for the project. After the payment of N5 million, he did not go to the estate where they showed him before he made payment. The 1st defendant did not tell him that they are still processing the approval for the estate; he did not also tell him that 2nd defendant’s directors and the directors in Federal Capital Development Authority [FCDA] are working on the approval. 4