From the evidence adduced, there appears to be connection between Count 2 and Count 7 as set out in the Charges. Count 7 alleges that the Defendant, Chief Joshua Chibi Dariye, committed Criminal Breach of Trust in the Sum of N16, 862, 900, which Sum part of the Ecological Funds, which he took by titling this Sum as “Sundry Number II”. From testimony of PW1, Detective Musa Sunday, the Sums in Counts 2 and 7 were paid into the Account of Ebenezer Retnan Ventures with the AllStates Trust Bank Plc. Both Sums in the Counts trace their Origin to the Ecological Funds contained in the Central Bank of Nigeria Cheque, Exhibit P6 and both have a Common Route where they both terminated. Therefore, it would be convenient to take both Counts together but make Separate Decision on each Count. DW1, Mr. Adonye Roberts, the Erstwhile Staff from the AllStates Trust Bank Plc., stated that his Bank used its Suspense/Sundry Account to Clear the Cheque, and had identified the Defendant’s Handwritten Instructions addressed to the Managing Director through the Abuja Branch Manager of his Bank. He also identified the Statement of Account of Ebenezer Retnan Ventures, admitted asExhibit P15C, which he confirmed. When referred to the Statement and Description of Transaction for the date of 26th of July 2001, he read the Narration to be, “BNG PART PYMT FRM CBN CHQ CLRD”, which he explained in Court to mean, “Being Part Payment from CBN Cheque Cleared. According to this Witness, the Handwritten Instruction in Exhibit P4 tallied with the Draft made in favour of Ebenezer Retnan Ventures, which all tallied with the Statement of Account, wherein the Sum of One Hundred and Sixty Million Naira (N160, 000, 000) was paid. The AllStates Trust Bank Plc. was investigated and the Bank made a Statement in Exhibit P7, the AllStates Trust Bank Plc., Reply Letter dated the 4th of February 2005 addressed to the Economic and Financial Crimes Commission, Abuja written for the Attention of Ibrahim Magu/Chile Okoroma. The Letter stated thus: “Further to your Request, please find attached the Original Instruments for Two of the Payments and Certified True Copies of the Two. The Balance of N176, 862, 900.00 was paid to Ebenezer Retnan Ventures.” It is worthy of note that this Exhibit P7 is the Best Evidence, as it established the fact that the AllStates Trust Bank Plc., indeed carried out and disposed of the Monies in the Cheque in Draft Forms, in the Mode/Manner as per the Defendant’s Instruction/Directive. The AllStates produced the Instruments it was directed to raise, for the benefit of the Persons, the Defendant had instructed to be paid. By this Exhibit P7, the AllStates Trust Bank Plc. had also positively and unequivocally asserted that Ebenezer Retnan Ventures took benefit of the remaining Balance of N176, 862, 900.00. The fact that the Defendant,in his Handwritten Instruction had classified the Sums of N97, 000, 000 + N63, 000, 000 Totalling N160, 000, 000 (One Hundred and Sixty Million Naira), as Sundry 1and further classified the Sum of N16, 862, 900 (Sixteen Million, Eight Hundred Sixty-Two Thousand, Nine Hundred Naira) as Sundry 2, discloses an intention ab initio to conceal, which Account the Sundry 1 and 2 would go into. The Branch Manager or his Subordinate, who are not either a Witness or Witnesses before the Court, were in a better position to explain the Bank’s understanding of this Directive to Pay into Sundry 1 and 2. However, the Typed Written Instruction, which also emanated from the Defendant in his Official Capacity, in Exhibit P4 at Page 3, unambiguously pointed to where the Monies should go. Namely, into the Account of Ebenezer Retnan Ventures and the Bank humbly complied and used its Suspense/Sundry Account, to Clear the Sum of One Hundred, and Sixty Million 136