The prosecution counsel filed a 35-page final written address which was duly adopted dated 12/3/18 wherein counsel distilled a lone issue for determination, thus: “Whether the prosecution has proved the essential ingredients/elements of the offences alleged against the Defendant beyond reasonable doubt to warrant him being found guilty and consequently convicted” On this sole issue, it is the submission that in criminal case the burden of proof is on the prosecution and the standard of proof is beyond reasonable doubt. See Section 135 – 138(1) Evidence Act and the case of AFOLALU v STATE (2010) 10 NWLR (Pt 1220) 584. It is submitted that the 4 counts charge against the Defendant are similar bothering on corruptly accepting various gifts from Societe D’ Equipments Internationaux Nigeria Limited (SEI). It is the further submitted that the prosecution led evidence through PW1 to show that SEI Nig. Ltd did supply some military equipment to the NAF as in Exhibit L. Also the PW2 led evidence that the Range Rover, subject of Count 1 was partly paid for by Himma Abubakar. Court is referred to the extra judicial statement of the Defendant 25