Division of the High Court of the Federal Capital Territory with intent to defraud, obtained the sum of Ten Million Naira (N10,000,000.00) from one Mrs. Sonia Victor vide a Stanbic IBTC cheque number 06676308 dated 6th October, 2011 issued by Ebikabowei Victor Ben in favour of Option Solutions Global Resources Limited under the false pretence that the money was to be used as commitment and processing fee for the Ad hoc Committee on the sale of Federal Government Houses at Abuja Geographic Information System, and you thereby committed an offence contrary to Section 1(1)(a) of the Advance Fee Fraud and other Fraud Related Offences Act, 2006 and punishable under Section 1(3) of the same Act. In his written address learned Counsel to the 1st, 2nd and 3rd Defendants submitted on his first issue that this Court lacks the jurisdictional competence to try the 1st, 2nd and 3rd Defendants on the incompetent charge upon which the Defendants were arraigned before the Court. He contended that counts 2 and 3 of the charge against the Defendants are based on speculation, suspicion and non-existence of substantial evidence to sustain the alleged offences. He posited that the three counts are incompetent, amount to an abuse of court process and are liable to be struck out. He further submitted that Count 3 is a duplication of Count 2 and is grossly incompetent. On his second issue, Counsel to the 1st – 3rd Defendants submitted that the evidence of PW1 and PW3, as well as the exhibits tendered through PW3, amount to hearsay evidence. On the meaning of inadmissible hearsay evidence and duty of prosecution to call vital witnesses Counsel relied on the case of FRIDAY V. NIGERIAN ARMY (2016) LPELR-41604(CA) and a plethora of other cases. On his third issue learned Counsel to the 1st – 3rd Defendants submitted that there is no link between the evidence of the prosecution and the charge against the 1st, 2nd and 3rd Defendants before this Court. Relying on the case of AMAKERE V. 7