AUNLR 116; FAWEHINMI VS NBA N0 2 (1989) 2 NWLR PT 105 PAGE 558 AT PAGE 632; MR. ADEOYE MAGBAGBEOLA VS MR. TEMITOPE SANNI (2005) NSCQR VOLUME 22 AT PAGE 147 (SC) PER KATSINA-ALU JSC; J.K. RANDLE VS KWARA BREWERIES LIMITED (1986) 6 SC PAGE 1; ABUBAKAR& ORS VS YAR’ADUA (2008) LPELR-51(SC) Per TOBI, J.S.C PAGES 137-138 PARAS GB. As regards the Nexus of the Defendant to Ebenezer Retnan Ventures, PW1, Detective Musa Sunday, had referred to the Mutual Legal Assistance Request from the Metropolitan Police in the United Kingdom, which specifically named some Banking Institutions, the Accounts involved and the Names of Individuals who had a relationship with the Defendant. Amongst the Names of the Banks mentioned were AllStates Trust Bank Plc., Lion Bank Plc. and Diamond Bank Plc. and the Companies mentioned included, Ebenezer Retnan Ventures. From the Metropolitan Police Request, it was stated that Money was moved from Ebenezer Retnan Ventures’ Account to the National Westminster Bank in the United Kingdom and some of the evidence gathered in Nigeria, were sent to the United Kingdom. The Metropolitan Police Request from the British Government together with the Attorney General of the Federation’s Letter to the Chairman of the EFCC was admitted without Objection as Exhibit P1. PW9, Detective Peter Clark, an Investigator from the United Kingdom, had testified that there were a total of Nine (9) Bank Accounts with Barclays Bank as well as a Barclays Credit Card, and he noted from the Statements of Account, that Monies were transferred into these Accounts from Ebenezer Retnan Ventures’ Bank Account at the AllStates Trust Bank Plc. in Nigeria. There were also a Number of Electronic Transfers directly from the Defendant Personally and from memory, he could recall that one of the transfers came from Lion Bank Plc. He had also testified that during his interview with Chief Joshua Chibi Dariye in the United Kingdom where he was arrested, he had admitted sending Monies from Ebenezer Retnan Ventures in Nigeria and had confirmed to them that, “Ebenezer”, was the name of one of his Sons. PW1’s Team Investigation started off the AllStates Trust Bank Plc., where the Operations Manager provided the Account Details as well as the Account Opening Documents of Ebenezer Retnan Ventures and its Mandate Card, which informs Exhibit P3. From these Documents, the Team observed that the Name of the Signatory on the Mandate Card was Haruna Dariye but the Signature belonged to the Defendant and the Account Officer, Mr. Awe Odessa, who marketed the said Account to the Defendant, confirmed this fact. Upon Mr. Odessa’s arrest, he could not prove who Haruna Dariye was and the circumstances surrounding the opening of the Account was found suspicious because there was no Photograph on the Mandate Card. Mr. Odessa confirmed that a Waiver not to use his Passport Photograph on the Mandate Card was given to the Defendant when he opened the Account. He acknowledged that the Account Opening Documentation emanated from the AllStates Trust Bank Plc., and observed that the Defendant’s Signature appeared in four places on Ebenezer Retnan Ventures’ Account Opening Forms. PW1 was aware of the Waivers granted by the Bank but the Bank’s Written Approval conveying the Waiver did not form part of the Account Opening Documents. Through PW1, a Memo written by the Deputy General Manager, (Northern Operations), Mr. Odessa to an Executive Director of the AllStates Trust Bank Plc., requesting a Waiver of Requirements, was tendered as Exhibit D1. 47