The PW4, Mr. Sanni Audu stated that the accused person who is his friend and business partner brought two allocation papers to him for sale and he agreed to help him to sell them; that he took the documents from him and gave to Madam Elizabeth who eventually got a buyer; that the documents were with Madam Elizabeth and the buyer for over three (3) months before they confirmed the land and an agreement was reached on the purchase price; that he dealt with Madam Elizabeth who paid him the purchase price of N3.4m in installments; that he gave the accused person N2.5m for the 5-hectares and N300,000 for the 1-hectare as they had agreed, and the accused person paid him N200,000.00 and N30,000 respectively as agency fee. The PW4 stated further that Madam Elizabeth called him one fateful day to complain that there was an encroachment on the plots of land and he accompanied her to AMAC to confirm the genuineness of the allocation letters held by the lady who encroached on the land but she did not show up; that it was on that day that he met the buyer, Mr. Daniel (PW1) and that he then asked Mr. Daniel to go ahead to develop the land since he has already processed his documents; that some weeks later he got a call from Madam Elizabeth who told him that she was detained by EFCC; that the accused person and himself went to EFCC and insisted that they did not sell fake land documents to anyone and that he got the land documents from the accused person; that he wrote a statement in his own handwriting and was detained; that his aunt, Victoria Aherovoh took him on bail the following day; and that they were asked to refund the money based on the allegation that they sold fake allocation papers. Under cross-examination by Nuhu Usman, Esq. of counsel for the accused person, the PW4 stated that he has known the accused for about 6 years. He confirmed his earlier statement that the land 9 | Page