that he approached the ICPC cooperative and entered into agreement with them. PW6 detailed a lawyer to go with him to the ICPC and gave him a letter to Enterprise Bank. He applied to tender the letter as Exhibit “D15” but same was rejected. He said the money collected from those who bought portion of the plot from him was put back into the project and that the purpose of selling the plot was to raise money for the project. He stated that he spent over N500 Million on the project. He also tendered the agreement between him and ICPC as Exhibit “D16”. He said on cross – examination that he moved into his personal house in 2010. That he is the owner of 2nd and 3rd Defendants. That he entered into Exhibit “F” (Memorandum of Understanding and Agreement to sale) with the Petitioner in respect of the parcel of land. That he advised PW6 to develop the land when PW6 said he wanted to sell it and that he sold portions of the land. FEDERAL REPUBLIC OF NIGERIA AND KAYODE GABRIEL ADENIJI & 2ORS 23