dated 2/2/16. To proof the allegation on Count 2, the prosecution led evidence throughPW3 and PW4 and tendered Exhibit H, I, J, M and N1. Court is referred to the said evidence and exhibits. With respect to Counts 3 and 4, the prosecution led evidence through PW2 and PW5 and tendered Exhibits D1, D2, F1, F2 and N1. It is submitted that going by the provision of Section 17(a) and (c) of the Corrupt Practices and Other Related Offences Act, 2000, upon which the Defendant was charged, the essential ingredients/elements of the offence which the prosecution must prove are the following: (i) That the Defendant corruptly accepted gifts from Societe D’ Equipments Internationaux Nigeria Limited. (ii) That the gifts were accepted in the performance of his official act. (iii) That the gifts were accepted as an inducement or reward for doing, forbearing to do, or for making done or forborne to do, any act or thing. 26