Defendant, DW1. He also stated that his daughter, DW1 worked with MTN Date shop, Agowin Communication Ltd. From 11th April , 2019 to 30th of September, 2019, before leaving for school, According to him, DW2 told his daughter to render an account, but the defendant requested for time to enable her settle down in school, but, then, fell ill. He then narrated to this Court how, himself, DW2, then went in the company of his pastor to request from PW1 of the need to engage an external auditor to audit the account, but, she, PW1 refused. He then narrated to Court how he brought his daughter, DW1, to honour the invitation by the Police" DW2 then stated that PW2 in the presence of PW1 then requested that his daughter, renders the account in an office, and, he, DW2 was not allowed in Neither was he there when DW1 made her statement. DW2 then narrated to Court how PW2 informed him that he, DW2 must make a deposit of N400,000= before his daughter would be released on bail. He stated that PW2 then took his daughter and himself to the DPO , and, thereafter, the DPO gave the money to PW1. , DW2 stated that he was not happy with the way his daughter and himself were treated at the police station. He said that his daughter, DW1, then filed for enforcement of fundamental rights at High Court No. 2, Effurun, and, then during the pendency of same, the Defendant was then charged to Court. Under cross examination, he said that it was his daughter who worked with PW1, and, would not know what transpired. DW2 stated that initially, his daughter told him that it was the sum of N2.5 Million that she was alleged to have stolen, but, upon reaching the Court, the money was over N4 Million. DW2 stated that he was compelled to pay the said sum of money, that is, the sum of N400,000=. He denied making any plea of N700,000= to resolve this matter. He stated that he did not visit his daughter when she was working with PW1, and, that he does not know where the shop is, or what the stock or the shop is. He said his daughter was released to him on the same day that he came to the police station with her. He stated that he was not aware of any maltreatment of his daughter by the Police Officers. DW2 stated that PW2 refused to take his statement. He said that the suit at the High Court, Effurun is still pending. He stated that the issue of external auditor was not raised before the DPO any longer. 1.1.