Now, the Brief History of this Case arose as a result of a Petition written by Mrs. Hauwa Kulu Usman, the Widow of Late Alhaji Usman Abubakar, the Managing Director of Alusab International Limited, a Contractor with the Taraba State Government. Following his demise, Mr. Suleiman Abubakar, his younger brother, through a Family Arrangement, took over the Management and Control of the Company. The Taraba State Government had issued a Cheque in the Sum of N135, 794, 608.00 in favour of this Company, which Mr. Suleiman Abubakar lodged into a New Account with Zenith Bank Plc., in Jalingo, Taraba State. According to her, Mr. Suleiman Abubakar squandered the Monies in the Cheque for which cause, she asked the Economic and Financial Crimes Commission (hereinafter referred to as the “EFCC”) to investigate and recover. Mr. Suleiman Abubakar was invited wherein he confirmed the above, but stated that he did not squander the Monies as alleged in the Petition. He explained that the Company had an ongoing Contract for the Rehabilitation of the Ibi Wukari Water Project with the Taraba State Government prior to the demise of Alhaji Usman Abubakar. Through Alhaji Abubakar Tutare, the Commissioner of Finance, the Company applied for Additional Works, which was granted by the Taraba State Government. The Estimation for the Additional Works was N35, 000, 000.00, and the Commissioner of Finance instructed that an Additional Sum of N100, 000, 000.00 be added to the Estimation, which he did. A Cheque in the Sum of N135, 000, 000.00 was issued, and the Commissioner of Finance gave him a Complimentary Card bearing an Account Number at the back of the Card, instructing him to pay the Sum of N100, 000, 000.00 into it. He then asked Alhaji Tutare about the Tax and the VAT Payments for this Sum, and was told that after deducting the 10% Tax amounting to N10, 000, 000.00, the Balance of N90, 000, 000.00 should be disbursed by bringing N10, 000, 000.00 in Cash to him, and paying N80, 000, 000.00 into the Account stated on the Complimentary Card for the Governor of Taraba 46