From the evidence of the prosecution none of the witnesses testified to the fact that the accused person stole the said cheque book or leafs that were used for the various withdrawals. In fact in Exhibit H1 the accused stated, thus: “All this cheque was brought by Liman Abubakar the son to the account holder” And in Exhibit I a co-conspirator Ojeyinka Omotosho (now at large) stated as follows: “...I wish to state that Liman Mohammed is a boy who lives in the same Area 1 with me. He brought the following UBA Cheques to me on the 2nd Day of March 2006..” From the above, it is clear that the evidence of Liman Abubakar become very material to this matter. I find it difficult to come to term on why the said Liman Abubakar was never arrested by the EFCC nor was he called to testify in this matter. It is also instructive to point out here that even the nominal complainant whose cheque was allegedly stolen was not even call as a witness in this matter. I hold the strong view that the only person who was in a position to show that the said cheques were stolen was the nominal complainant, the owner of the cheques. Therefore failure to call Mohammed N. Abubakar is fatal to the case of the prosecution and I find it difficult to convict the accused person on counts 2, 3, 24