A look at this Cheque in Page 12 of Exhibit P11, it reveals that the Cheque Number ascribed to it was the Number 71266. Juxtaposing this Cheque with the Statement of Account of Ebenezer Retnan Ventures in Exhibit P15C, it is evident that this Sum of Fifty-Three Million, Six Hundred Thousand, Sixty Hundred and Forty-Three, Five Kobo (N53, 600, 643.05) was lodged in the Account of Ebenezer Retnan Ventures. The Narration in the Statement of Account reads, “LION BANK CHQ 71266 CLRD”, which tallied with the Cheque in Page 12 of Exhibit P11. It is worthy of note that prior to the lodgment of this Sum of Fifty-Three Million, Six Hundred Thousand, Sixty Hundred and Forty-Three, Five Kobo (N53, 600, 643.05), the Account of Ebenezer Retnan Ventures from the 27th of November 2000 till when the Cheque was lodged, the Account had consistently been in Debit. DW3, John Michael Abdul, the erstwhile Managing Director of Lion Bank Plc., through whom were tendered Exhibits D10 and D14, Correspondences dated the 11th of November and 1st of December 2004 respectively, confirmed that Cheque Number 00071266, in the Sum of N53, 600, 643.05 emanated from Account Number 011042346, Jos Branch, and the Accountant General of Plateau was the Account Holder. It is this Statement of Account belonging to the Accountant General of Plateau State, titled “Capital Project Account” that is admitted into evidence as Exhibit P18. This Statement of Account is a Computer Generated Statement accompanied by a Certificate of Identification from Mr. Celestine Idiaye a Staff of Diamond Bank Plc., from the Internal Control Unit. He confirmed the Content of this Statement after verify that the Bank System through which the Statement was generated was operating properly and the information supplied to this Computer was in the ordinary course of those activities. According to the Defendant in his Extra-Judicial Statement in Exhibit P13A Page 11, he admitted the lodgment of these Sums of N204Million and N53, 600, 643.05 and in Proof, he called a Retinue of Witnesses and tendered Documentary Exhibits in Proof, which shall now be considered and the Defendant’s reason would be considered thereafter. Therefore, of the Two Identical Sums of N53, 600, 643. 056, evidence was only led in respect of One, 00071266, emanating from Account Number 011042346, Jos Branch, in Count 10and the Accountant General of Plateau was the Account Holder. As regards the Second Sum of N53, 600, 643. 056, in Count 19, no evidence was led to explain how this Identical Sum was removed from the Funds belonging to the Plateau State Government and without further ado, the Court finds the Prosecution failed to prove this Count and the Defendant is accordingly Discharged and Acquitted on this Count 19. It is worthy of note that the Dates these Sums of N53, 600, 643. 056 and N204Million left the Account set a timeline as to test the fact that it was from this Account. From the surrounding circumstances, it had to be at the Defendant’s behest that the Fixed Deposit in the Sum of N273Million was transferred into the Current Account of the Accountant General’s Account. Consequently, the Entire Sum of N204Million, was paid into NO other Account but into the Account of Ebenezer Retnan Ventures, an Account he was the ONLY Signature and immediately the Funds cleared into his Account on17th of May 2001, he wrongfully gained the Funds and Used it as his Own. The Statement of Account shows that on this same 17th of May 2001, a Cash Withdrawal in the Sum of N500, 000, was made in favour of Ebenezer Retnan Ventures. On the 18th of May 2001, a Cash 185