took place approximately a Year and a Month ago and his testimony rendered in Court approximately Eleven Years were no different. At the time of making this Exhibit Z12, he was not only cautioned by the EFCC when he wrote the Statement but he freely and of his own volition, divulged the content of his Extra-Judicial Statement and signed it. Exhibit Z9that was mentioned by this Witness, as having been obtained under Duress, does not have any bearing on the Case against the Defendant. This is because the content of the Statement does not state any fact material to the essential evidence, or narrative this Witness rendered before the Court, with regard to the Purchase of Stationeries. It is only evidence of the Corrupt Over or Under Payment of the Proceeds of Crime, and as can be seen therefrom, Alhaji Tutare undertook to refund the Sums. During his Evidence in Chief, he confirmed this Evidence, further stating that when he was confronted with the Permanent Secretary, Mrs. Maiangwa at the EFCC, she denied receiving the Sum of Forty Million Naira he allegedly gave her, insisting that all she received was the Sum of Eight Million Naira. He therefore had to undertake to refund the Balance. When this Statement was taken, it is observed that this Witness did not immediately challenge the Undertaking he made to be obtained by Duress, and it curious that the other Statement made by him on the same day, the 17th of November 2005, in Exhibit Z8, wherein he narrated how the Funds of Two Hundred and Fifty Million Naira was spent, but did not complained to have been made it under Duress. He was clearly comfortable, and was with his faculties when he made it, and therefore did not query it. Another Challenged Exhibit is Exhibit Z10, which is dated the 24thof November 2005, wherein he stated inter alia, as follows“…I freely elect to state as follows: -… 24/12/05 Further to the Statement I gave to the EFCC on the 18th of November 2005 I wish to add as follows; that I have paid the sum of Seven Million Naira in Zenith Bank Draft No. 01615868 being part of the Thirty Two Million Naira I am supposed to refund. The Cheque is in favour of the EFCC…” 110