Then at paragraphs 3.26 – 3.32 of the address of the 2nd Defendant, learned Counsel contended that it may not be out of place to say that the 2nd Defendant was charged based on mere suspicion as there was no evidence linking him to the offences charged except the fact that he signed the letter of allocation and the 1st Defendant worked under him. He therefore submitted that suspicion no matter how strong, can never amount to proof in the absence of requisite evidence to establish a criminal allegation beyond reasonable doubt. He relied on the cases of DUNG V STATE, (2015) 9 NWLR (pt 1465) page 503 at 516 para E, SULE AHMED (alias Eza) V THE STATE, (2001) 8 NSCQR 273 and AHMED V STATE, (2002) 1 MJSC page 50 at 65 – 66 paragraphs G – A. Learned Counsel further stated that where there is any doubt in the evidence of the prosecution in proving the ingredients of the offence charged against the Defendant, the Court should resolve same in favour of the Defendant. He relied on the case of RODA V FRN (2015) 10 NWLR (pt 1468) page 427 at 486 paragraphs B – C. He then contended that the evidence led by the prosecution is tainted with serious doubt since PW3’s investigation is conclusive from his testimony in Court which is also at variance with the prosecution’s proof of evidence in support of the charge against the 2nd Defendant and thus obscure as to how the 2nd Defendant could have been one of the alleged cohorts of the 1st Defendant when he stated that he did not know any of the alleged cohorts. He therefore urged me to hold and treat the evidence of PW3 as unreliable and thus discountenance same. He relied on the case of ADELEKE V ASERIFA, (1986) 3 NWLR (pt 30) page 575. In conclusion on Count One of the charge, the learned Counsel urged me to discharge and acquit the 2nd Defendant on Count One as the prosecution failed to prove the ingredients of the offence beyond reasonable doubt. In respect of Count Two of the charge contrary and punishable under Section 19 of the Corrupt Practices and Other Related Offences Act, 2000, the prosecution to secure a conviction against the 2nd Defendant, the prosecution must prove: 26

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