When DW1 was cross examined, he stated that his property is located at Mbora District, Abuja. He is doing a joint venture with the owner of the land. He is to develop the land and give the owner 30% of the profit after sale. Kabiat Construction Company is the owner of the plot; Mr. Kabra is its managing director. When asked if he can present any document to show the partnership, DW1 said he has a strategic alliance agreement dated 19/5/2015; the first agreement was on 31/10/2014. He conceded that the said agreement was entered into after the transaction he had with PW1. He explained that the first allottee [General Procurement Services] had to transfer the land to his partner before his agreement with his partner. The transfer from the original allottee to his partner was delayed while work had commenced on site. DW1 maintained that as at the time PW1 filled the form for the plot and as at 23/5/2013 when PW1 issued the cheques for the total sum of N5,120,000, he had a valid land to sell. At the end of trial, Osuwa Okechukwu Esq. filed the defendants’ final address on 27/5/2016. Sylvanus Tahir Esq. filed the final address of the prosecution on 24/6/2016. On 12/7/2016, Mr. Osuwa Okechukwu filed a reply on points of law. Learned counsel for the parties adopted their final addresses as their oral submissions on 28/11/2016. Mr. Osuwa Okechukwu Esq. posed these three issues for determination: 1. Whether the accused had intention to defraud the public with the project or not. 2. Whether the project was real or not. 8