Under cross-examination, DW1 stated that he is aware that he made statement to the EFCC. In his statement he told the EFCC the whole truth about the matter to the best of his knowledge. DW1 further stated that the cheques were brought to him by one Liman Abubakar son of owner of the cheques. DW1 also admitted knowing Yinka Omotosho (who is now at large); that his wife was promised that if he pays the money he will not be charged to court. DW1 stated that he presented the 4 cheques in his name to the bank and he withdrew the value of same. Under re-examination, DW1 stated that the statement he recorded about all that happened is not before the court. DW1 was discharged and that is the case for the defence. The accused person’s counsel filed 13-page written address dated 27/10/15 wherein counsel submitted that from the 27 count charges it shows that the entire charge are under 5 broad categories as follows: (a) The charges under Section 97(i) of the Penal Code Act Cap 552 LFN Abuja Count 1 and 6 (Conspiracy). (b) The Charges under Section 287 of Penal Code Count (2, 3, 4, 5) Theft. (c) The Charges under Section 366 of Penal Code Count 12, 14, 18, 20, 27 (Forgery). (d) The Charges under Section 364 of Penal Code (Forgery) Count 7, 8, 9, 10, 11, 13, 15, 16, 17, 19 and 21. 11