13thof December 1999 and they were all Stamped as Inspected, Loaded and Taken Away by the Buyer in 1999. The Handing Over of Certain Equipment from the Central Mechanical Workshop, Ministry of Works and Housing, Jos to the General Manager of the Direct Labour Agency started from the 27th of April 2000, the 9th of May 2000, the 11th of May 2000, 1st of June 2000, and the 15th of June 2000. The explanation put forward by Engr. Walman, as to the Disparity of Dates from one Delivery Note to the other was attributed to be because of a breakdown suffered by one of the Transporting Trucks. However, this still would not change the fact that the Plateau State Government received all the Vehicles in the Year 1999. Exhibit D18, the Hand Over Note reads thus: “Sequel to the Directive by the Honourable Commissioner that Plants and Vehicles meant for your Agency be handed over to you. Attached is the List of these Plants and Vehicles being handed over to you. A total of Nine (9) Vehicles and Eight (8) Plants. Also attached as Documents for the Plants as were received from the Supplier and a Consignment of Tyres in various sizes and tubes.” Page 2 of Exhibit D18 listed Seventeen (17) Vehicles and Plants for the Direct Labour Agency and also attached to the Hand Over Note are Delivery Notes from Julius Berger Nigeria Plc. The First Delivery Note was in regard to Two (2) Vehicles, whose Receiver was Plateau State Government and it was dated the 4th of December 1999. The Vehicle was fully described and Mr. Bodang, a Staff from the Ministry of Works, signed it for. The Second Delivery Note was dated the 30th of October 1999 and the Receiver was Ministry of Works, Jos in respect of Two (2) Vehicles. The First Vehicle was stated to have been sold to the Ministry of Works. Mr. Bodang, a Staff from the Ministry signed it on the 10th of November 1999. The Third and Final Delivery Note was in regard to Three (3) Vehicles, it was dated the 13th of December 1999, and the Receiver was Plateau State Government. From the above Delivery Notes, the Total Number of Vehicles delivered to the Plateau State from Julius Berger were Seven (7) in Number and all the Notes were made in the Year 1999. The Delivery Note did not account for the remaining Two (2) Vehicles nor did it account for the Entire Seven (7) Plants stated to have emanated from Julius Berger. Engr. Walman, as the Principal Mechanic Engineer in Charge of the Central Mechanical Workshop, is the Maker of Exhibit D18, and he was the Chief Compiler of both Hand Over Note and the Delivery Notes for the purposes of this Trial. He asserted the fact that Julius Berger supplied the Nine Vehicles and Eight Plants, but, the Hand Over Note, appears not to specifically mention the name “Julius Berger Plc.” as the Supplier nor did the List identify what Vehicles or that Plants were delivered by this Company. Rather, it stated “Supplier”, which is a Generic Term, as any Supplier could emanate from anywhere other than from Julius Berger Plc. Any Contractor with the Plateau State Government, either for a Reward or for Gratuitous Reasons, could supply the Vehicles and Plants listed in the Hand Over Note. 181