Tanko, an operative of the Economic and Financial Crimes Commission testified as PW4. The following exhibits were admitted in evidence and marked on behalf of the prosecution thus:(1) Offer of terms of grant/conveyance of approval by Abuja Municipal Area Council to Abshats Global Concepts Limited is exhibit 1, (2) Abuja Municipal Area Council offer of terms of grant/conveyance of approval to Ogagwu Ventures dated 11th March, 1998 is exhibit 2 while the cash receipt of A.U General Properties is exhibit 3. (3) The Trainfield Builders Merchant Limited petition to the Chairman Economic and Financial Crimes Commission dated 30th July, 2013 was received in evidence as exhibit 4 while the Abuja Municipal Area Councils letter to the Chairman Economic and Financial Crimes Commission on investigation activities on plots Nos ED4 and ED3 is exhibit 5. (4) The Power of Attorney between Abshats Global Concepts Limited and Trainfiled Builder Merchant Limited is exhibit 6. (5) The statemens of the 1st Defendant, Abdulwaheed A. Popoola are exhibits 7 and 7 (a) respectively. (6) Those statements of the 2nd Defendant to the Economic and Financial Crimes Commission are exhibits 8, 8 (a) and 8(b); while. (7) The statement of the 3rd Defendant, Cyrinus Valentine Richard to the Economic and Financial Crimes Commission was equally received in evidence as exhibit 9. (8) The bindle of documents with a covering letter to the Chairman Economic and Financial Crimes Commission by Zenith Bank Plc pursuant to the letter of the Commission dated August 26th , 2013 is exhibit 10 while that of Ecobank 4