In further Proof, the Learned Senior Counsel tendered FourDocumentary Exhibits namely: Exhibit Q, a Memo dated the 27th of June 2005, written by the Taraba State Liaison Office to Reverend Jolly Nyame as Governor, through the Office of the Secretary of the State Government for the Purchase of Grains, which was tendered through PW5; Exhibits Z5 and Z6, the Further Extra-Judicial Statements of Reverend Jolly Nyame, both dated the 11th of July 2007, tendered through PW9; and Exhibit DD, the Memo Requesting the Release of the Twenty-Four Million Three Hundred Thousand Naira (N24, 300, 000.00) for the Grains, tendered through PW12. In his Defence, Reverend Jolly Nyame through his Legal Representation called a Total Number of Four Witnesses, who are DW1, Mr Yakubu Bulus, the Accountant from the Accountant General’s Office; DW2, DSP Philips E. Akolo, his Orderly; DW3, Mr Aminu Ayuba, the Accountant (Salaries) Taraba State Government House; and Reverend Jolly Nyame, the DW4. In further Proof of his Defence, he tendered Two Documentary Exhibits during the Cross-Examination of PW5 and PW8, which are: - Exhibit R2, the Further Extra-Judicial Statement of Mr. Japheth Wubon, dated the 4th of July 2007; and Exhibit X1, the Extra-Judicial Statement of Mr. Abdulrahman Mohammed, also dated the 4th of July 2007. In his Final Written Address, Learned Counsel to the Defendant submitted specifically on the issue of Grains, that the Testimonies of PW5, PW8 and PW9 were nothing but Hearsay Evidence, as they merely informed the Court of what they heard and not a result of their own direct knowledge. Therefore they were inadmissible in Law and ought to be expunged. He placed reliance on the cases of FRN VS USMAN (2012) 8 NWLR (PT.1301) 141 @ 160, PARAS B-C; ODOGWU VS STATE (2013) 14 NWLR (PT.1373) 74 @ 103104, PARAS G-B; ZUBAIRU VS STATE (2015) 16 NWLR (PT.1486) 504 @ 524-525, PARAS G-A; IKARIA VS STATE (2014) 1 NWLR (PT.1389) 639 @ 651. PARAS F-H Apart from it being Hearsay, their evidence was also rigged with Contradictions. 137