4. Letter dated 28/2/2014 from EFCC to First Bank is Exhibit D1. Letter from First Bank to EFCC dated 24/3/2014 [together with the attached documents] are Exhibit D2. Letter from First Bank to EFCC dated 24/2/2015 [together with the attached documents] are Exhibit D3. 5. The 2nd defendant’s receipt for N120,000.00 and receipt for N5 million both dated 24/5/2013 issued to PW1 are respectively Exhibit E1 & E2. 6. Statement of PW1 to EFCC dated 3/3/2014 is Exhibit F. 7. Statement of the 1st defendant to EFCC dated 4/3/2014 is Exhibit G. During cross examination, PW2 stated that in the course of investigation, he was not taken to any land in respect of this transaction; and no form of allocation document was shown to him. During his investigation, he did not go to the defendants’ office. The evidence of 1st defendant as DW1 is that he is the managing director of the 2nd defendant. He is into estate development and marine logistics. Sometime in 2013, his friend from World Trade [an estate marketing company] brought John Onuwaje [PW1] to him and said he has agreed to buy a plot in his estate. He [PW1] came with a cheque for N100,000.00 and said he wanted to confirm the office and to know the managing director of the company selling the plot. Before they came, World Trade and John Onuwaje had already concluded discussions on the price of the plot i.e. N12 million and the modalities for paying the balance. The monies were paid and his company receipt was issued to him for the sum paid. Their agreement was that the N4 million he paid was to settle the Gwari people 6