(e) The Charge under Section 8(a) Advance Fee Fraud and Other Related Offence, Decree No. 13 of 1985 as amended by the Tribunal (Certain Consequential Amendment etc) Decree No. 62 of 1999 and punishable under Section 1(3) of same Count 23. (f) The Charge under Section 1(a) of Advance Fee Fraud and Other Related Offences Decree No. 13 of 1985 Count 24, 25, 26, 27. On the charge of conspiracy, it is submitted that there must be an agreement between the parties to commit an illegal act or to perform a legal act illegally for the charge of conspiracy to be proved. See GARBA v C.O.P. (2007) 16 NWLR (Pt 1060) 378 at 405 Para A – B. It is submitted that in the instant case, the prosecution did not proffer any evidence to ground or support this ingredient in support of the charge of conspiracy against the first accused person. Since the charge of conspiracy must be grounded with an agreement between two or more persons. From the entire evidence before the court at no point did any of the witnesses state that there was a collusion between the accused and the 2nd accused (who is at large) to commit the alleged offences. In the circumstances court is urged to discharge and acquit the accused person of all the charges pertaining to Section 97(1) of the Penal Code. 12