By Exhibit “C”, 1st Defendant who is the owner of 2nd Defendant gave receipt of payment in the name of the 2nd Defendant and not in the name of PW3 who is the owner of the land. A cursory look at the offer letters issued to PW2, PW3 and PW4, shows that some were given in the name of 2nd Defendant and not in the name of PW3. Qst.. Was 1st Defendant mandated to alienate any portion of the said land by way of express sell of plots without the consent of PW3? The answer is certainly in the negative from the reproduced paragraph of the said memorandum of understanding. From the evidence before me therefore, it is obvious that the 1st Defendant never informed PW3 and PW6 that he had issued letters of allocation and payment receipt in the name of 2nd and 3rd Defendant in respect of the land. FEDERAL REPUBLIC OF NIGERIA AND KAYODE GABRIEL ADENIJI & 2ORS 49