In the letters of award of contract there is a clause for the contractor to accept the contract, but there was no acceptance of the contract in question. The witness also stated that he never gave facility for gratification to the Defendant. No re-examination, PW1 was discharged. Musa Mishimi the Branch Manager of Coscharis Motors testified as PW2. In his evidence-in-chief, he stated that in August 2014, one Himma Abubakar who is a long standing customer of the Coscharis Motors requested the PW2 to transfe3r the credit balance of his account in the sum of N5,300,000.00 to a vehicle that was to be picked by the Defendant; the vehicle is Range Rover Evoque valued at N15,200,000.00; the said credit was transferred and the Defendant paid up the balance to pick up the vehicle. The PW2 further stated that in February 2015 they received a further instruction from Himma Abubakar to prepare and deliver two vehicles to the Defendant and to debit his account. The vehicles are Jaguar XF at the cost of N12,500,000.00 and Ford Expedition Limited at the cost of N15,000,000.00. The instruction of Himma Abubakar was 7