It is judicially noticed that the Usual Custom of Banking Practice for any Cheque, including that from the Central Bank of Nigeria, which is NOT a DRAFT that could be presented for immediate application, has to undergo a Clearing Process and depending on the Bank, it may take few days to clear. Case Law Logically, the AllStates Trust Bank Plc. would have needed to wait for this Clearing Process to be completed and payments made into their Suspense/Sundry Account before disbursing the Funds in the Cheque. Therefore, access to that Fund in the Cheque on the 12th of July 2001 as stated by Sergeant Victor Dilang, is not plausible. Then if as he claims, he took the Handwritten Note along with the Cheque, on the 12th of July 2001, the confirmation of that Payment in Bank Draft had to be the date the Marine Float Limited Cheque was issued. But it is apparent, as seen in Exhibit P7 that the Marine Float Limited Cheque was issued on the 15th of August 2001. These Drafts issued out on the Instruction of the Defendant were from the 20th of July through to the 15th of August 2001. More telling piece of evidence is the Endorsement made by the AllStates Trust Bank Plc. on Exhibit P4 Page 2, and the Endorsement reads, “Please Treat as per Customer’s Request”. This Endorsement was dated the 20th of July 2001, indicating that the Relevant Authority at the Bank notified his Subordinate to treat the Handwritten Note as per the Customer’s Request. In fact, the AllStates Trust Bank Plc. began to carry out the Defendant’s Instruction on the 20th of July 2001. It is only logical that if the directive was issued on the 20th of July 2001, NO Action could legitimately take place before this date to issue out Drafts as claimed by Sergeant Victor Dilang. This means without any shadow of doubt that the date, 12th of July 2001, was a wrong date put before the Court by Sergeant Victor Dilang and it is glaring that the Narration put up by him, does not simply add up. Now, from the evidence adduced before the Court, the Plateau State Government did not have an Account with the AllStates Trust Bank Plc. domiciled in the Abuja Branch but had at its Jos Branch. Nevertheless, the fact remains that the Plateau State Government still had an Account with the AllStates Trust Bank and the Cheque could conceivably have been lodged in Abuja, which would have reflected automatically in the Jos Branch and the Account of Plateau State Government would have been credited immediately. Had the Defendant paid the Cheque into the Plateau State Government Account with the AllStates Trust Bank, the Monies in the Cheque would still have entered into that Account ONLY. This is because the AllStates Trust Bank Plc. is ONE BANK. Generally, Banks, with Multiple Branches, are not required to distinctly incorporate each Branch, as a Separate Unit. Therefore, the AllStates Trust Bank Plc., whether in Jos, Abuja or even, in Cross-River, is still the AllStates Trust Bank Plc., unless Separate Certificates of Incorporation can be shown for each Branch. The Court will therefore maintain its position that Jos and Abuja Branch were the same in Terms of Accountability and Crediting of Accounts. Therefore, there is no reason under the Sun for the Defendant to Request in Page 3 of Exhibit P4, that Payment to the Plateau State Government was to be effected in Jos. It makes absolutely no sense! In this instant case, there is the Central Bank of Nigeria Cheque having a very Clear Purpose and having Ultimate Set Goals. That Ultimate Goal was to solve Ecological Problems in Plateau State. The 132