It was his view based on his experience that where Fictitious Accounts are opened without the Real Identity disclosed, there is a high probability that there is an attempt to hide the Proceeds of Crime. He compared the Date of Birth as stated for Ebenezer Retnan Ventures in Exhibit P3 to the Statement of the Defendant in Exhibit P13A, and discovered that only the Month and Year tallied. PW3, Mr. Bamanga Bello, under Cross-Examination, agreed with the Defence that the Policy, Purpose and Services for Private Banking varies from Bank to Bank but emphasized that all these must not contravene the Requirements of the Law. To that extent, the Identity of the Customer must be established not only to the satisfaction of the Bank, but also the Law and he added that the Bank has the responsibility to refuse opening the Account in the event of Non-Disclosure of Identity. According to him, AllStates Trust Bank Plc. negligently went ahead in opening Ebenezer Retnan Ventures’ Account and acted in contravention of the Law by acceding to the Waiver. The Defendant’s Request for a Waiver not to reveal his True Identity was also illegal and he noted that the Defendant could not have written or signed the Waiver Communication, as it was an Internal Memo of the Bank. Mr. Awe Odessa had also revealed during investigation that the Real Owner of the Account was Chief Joshua Dariye. In the course of the investigation, PW3 confirmed seeing the Central Bank of Nigeria Crossed Cheque of N1, 161, 162, 900 made payable to the Plateau State Government. This Cheque was not paid into the Plateau State Government Account but into the Transit Account, a Special Clearing Account of the AllStates Trust Bank Plc., where the Defendant through Written and Typed Instructions, addressed to the Manager of the AllStates Trust Bank Plc., Abuja Branch, dictated the manner of disbursements of the funds into various Accounts including Ebenezer Retnan Ventures Account. He stated that without the existing relationship between Ebenezer Retnan Ventures and the AllStates Trust Bank Plc., the Bank would not have cleared this Crossed Cheque. He also saw various Cheques raised from the Account of the Plateau State Government in the Name of AllStates Trust Bank Plc., which Cheques were lodged and cleared into Ebenezer Retnan Ventures Account. In this Hand Written Note, there was No mention of Ebenezer Retnan Venture’s Account, nor any amount allocated to it but in the Typed Written Note, written on the Letterhead Paper of the Plateau State Government, the Defendant, in his capacity as the Executive Governor, addressed the Managing Director/Chief Executive Officer of the Bank, through the Abuja Branch Bank Manager. In this Letter there were Six Beneficiaries listed, of which Ebenezer Retnan Ventures was one, and the Sum of N176, 862, 900 was meant for its benefit. PW3, Mr. Bamanga Bello, however could not say if this exact amount was actually credited. He reiterated the fact that the AllStates Trust Bank Plc. had a Private Banking Relationship with Ebenezer Retnan Ventures as seen by the fact that Official Due Process was not followed in the Clearing Process. Ebenezer Retnan Ventures is one and the same as Chief Joshua Dariye, who personally collected the Cheque, presented it for Clearing and gave Disbursement Instructions. The Court would now turn to the Testimony rendered by the Defence Witnesses in regard to the Status, Nexus and Ownership of Property by Ebenezer Retnan Ventures. DW1, Adonye Roberts, formerly a Banker with AllStates Trust Bank Plc., whose License was revoked sometime between 2006 and 2007, testified that he was once an Account Officer, managing the Account of Ebenezer Retnan Ventures, and had dealt with the Defendant both in his Official Capacity as Governor in regard to the Cheque, and in his Personal Capacity as a Customer. He identified Exhibit P3 relating to the 50