of the 1999 Constitution. The Letter urged the House of Assembly to investigate and impeach the Defendant, who was then Governor of the State, on the allegations of Conspiracy, Abuse of Office, Official Corruption, Diversion of Public Funds, Stealing and Money Laundering perpetrated by the Defendant and others. As a result of these Letters, a House Special Committee was set up by the Plateau State House of Assembly to investigate the allegations and subsequently a Report was produced. At the Hearing before the House of Assembly, the State Commissioner for Finance testified that it was usual practice for the State to spend beforehand its own Funds in solving Ecological and other problems of the State. The Funds then spent will be refunded by the Federal Government and applied to other uses to meet the needs of the State as determined by the Governor and the State House of Assembly. Learned Silk, representing the Defence submitted that after the Investigation of the Petition, the Plateau State House of Assembly produced Exhibits D6 and D7 as the Special Committee’s Main Reports. The Report concluded that the Executive Powers of the Governor was vested in the Defendant, and he was acting in his Official Capacity using his Executive Discretion when disbursing States Funds. He was therefore not guilty of any wrongdoing. They confirmed that it was a disbursement sanctioned by the Government of Plateau State. There was also evidence on Record that the Interim Government, which took over from the Defendant when the State Government declared a State of Emergency, approved further payments of N100 Million to the same Pinnacle Communication Limited, on the same Contract. According to Learned Silk, it was never established that Funds belonging to the Plateau State Government were paid into the Account of Ebenezer Retnan Ventures Ltd. He contended further that from Exhibit P4 and the Report of Plateau State House of Assembly, the Charge of Criminal Breach of Trust was not proved. PW1, in his evidence, confirmed that Pinnacle Communication Ltd admitted that it collected the Sum of N250 Million from the disbursement and was indeed a Contractor to Plateau State Government. The Accountant General of Plateau State at the time of the Investigation was Mathias Dafur, and he made a Statement to the EFCC where he enumerated the Banks in which Plateau State Government operated Accounts, and one of such Banks was AllStates Trust Bank Plc. Learned Silk representing the Defence, further contended that EFCC arrived at its conclusions indicting the Defendant without first interviewing him. Learned Silk further argued that the authority exercised by the House of Assembly was judicial, having regard to its authority to impeach the Defendant, if found guilty of the Charges brought against him by the EFCC. According to him, once the House of Assembly reached a decision exonerating the Defendant, the matter ought to have ended there under the Rules of Evidence. The Rules of Estoppel or Res Judicata operate to enjoin this Court to come to the same conclusion. Learned Silk urged the Court to hold that the Charge is speculative and fishy and it constitutes an Abuse of Judicial Process, since the Prosecution has been hunting for a Court that will agree with them to convict the Defendant. Learned Silk, representing the Prosecution, on his own part, referred to the reliance by the Defence on the alleged testimonies of the Commissioner for Finance before the State Assembly in Exhibit D6, particularly at Pages 39 and 42, as well as other similar evidence adduced before the House of Assembly, and questioned whether these testimonies were applicable evidence before this Court. 26