by the Court, both Oral and Documentary, NONE of the Officers/Staff in the
Ministry of Finance that were called to testify knew the Company Salman
Global Ventures Nigeria Limited, either as a Successful Bidder or a Standby
Contractor in relation to the BulkPurchase of the Stationeries and Office
Equipment. Further, since the Request in the Memo categorically stated
Direct Labour as the only Mode for the BulkPurchase of Stationeries, Salman
Global Ventures Nigeria Limited had no business to participate either in part
or in whole in this transaction. There is no evidence before the Court to
show that another Memo was raised to vary the Previous Memo in Exhibit
CC, in order to change the Mode of Purchase from Direct Labour to a
Contract, which would involve recourse to a Contractor, who is definitely not
in the employ of the Ministry of Finance or the Government of Taraba State,
as a whole.
The Name, Salman Global Ventures Nigeria Limited first featured from the
testimony of PW6, Mr. Abdulkadir Nagari, the Assistant Chief Accountant in
the Ministry of Finance, who Mrs. Asabe Maiangwa instructed not to release
the Cheque in the Sum of Two Hundred and Fifty Million Naira (N250, 000,
000) unless a Cash Receipt was produced by Salman Global Ventures Nigeria
Limited. Her instruction ensured that the Funds were not released without
any Document emanating from this Company.
According to Mr. Abdulkadir Nagari Umar, during his Examination in Chief,
his testimony, which was not specifically contradicted by the Defence, is
stated thus: “When the Company’s Representative, Alhaji Musa Yahaya came to
collect the Cheque, I insisted that not only would he sign the Voucher in
the Register, he must issue the Company’s Cash Receipt to the tune of
Two Hundred and Fifty Million Naira (N250, 000, 000.00). The
Representative did not have the Company’s Receipt on him, and because I
insisted, the Representative left without the Cheque.
Later in the evening, I received a Telephone Call from the Commissioner
for Finance, Alhaji Abubakar Tutare, who summoned me to meet him at
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