When he was confronted with this fact as per the Hand Over Note, he stated that Item supplied by Julius Berger featured ONLY in regard to One Excavator. If so, what then was the purpose of presenting this Exhibit D18, in the first place? Surely, Mr. Walman, an Engineer, the Man in Charge of the Central Mechanical Workshop, is a Professional, he ought to have known from Sheer Common Sense that, “a Person to whom a thing is delivered, can only hand over that thing which was delivered to him.” To put it succinctly, so that he can understand, is the common adage, which says, “You cannot give, what you have do not have!!!” The Hand Over Note and the Delivery Note compiled by Engineer Walman can best be described as a Solemnized Marriage of Convenience between the Hand Over Note and the Delivery Note, where both Parties know fully well that the Marriage was not Compatible. The Delivery Notes and Hand Over Note only shows a Sequence of Events. The Two Notes demonstrate a Custom that for ANY delivery of Machinery, Earth Moving Equipment, Vehicles and Plants by any Company, including Julius Berger Plc., it was accompanied by a Delivery Note to an Identifiable Recipient. In this instance, the Recipient was the Plateau Statement Government or the Ministry of Works and Transport, who through a Directive from the Honourable Commissioner, the Central Mechanical Workshop prepared a Hand Over Note, which transferred the Machinery to the Direct Labour Agency. Further, the Two Notes ground the fact that the Vehicles and Plants were in the Custody of the Ministry of Works in the Year 1999 with the handing over to the Direct Labour Agency taking place in Year 2000. From the evidence before the Court, there is NO other Delivery Note from Julius Berger wherein any other Vehicle or Plant or Equipment was delivered to the Plateau State Government either in the Year 1999 or thereafter. From the Hand-Over, the Items that were subsequently supplied to the Direct Labour Agency, were classified as Other Consignments, which included Tyres, Tubes, Landing, Rim, Jacks, Wheel Spanner, Battery and Electrolyte and all these, were supplied in the Year 2000. DW5, Mr. Stephen Igmala, the Acting General Manager, corroborated this fact, when he stated that his Agency did not procure any other Equipment except Minor Purchases such as Diesel, Engine Oil, Tyres and Tubes and all these Items were bought through Direct Purchase from the Market. Further, he had no Idea when the Payments were made and more importantly, stated that he did not receive the Equipment including Tyres and Tubes. The Defendant in his Extra-Judicial Statement in Exhibit P13 Page 11, stated that, “The Issue of N53.6M and N204 that left Plateau State Government Account represents reimbursement of my account for which I had used my account to procure Equipments (sic) mostly from Ms. Julius Berger, which were being auction for the use of our Direct Labour Agency and there is evidence for this Approval and Payment. Since these Equipment were going on auction, I thought acting this way will not only sustain the Vision of the Direct Labour Agency but it was a Cost Savings to the State.”(Sic) The Defendant further stated that: “As per the Letter dated 29.03.09, this confirm the procurement of Earth Moving Equipment for N204Million and N53.6M for the Direct Labour Agency. The domiciliation to AllStates Trust Bank is for 182