(a) That the 2nd Defendant is or was a Public Officer at all material time. (b) That the 2nd Defendant knowingly or intentionally conferred unfair advantage on the relation of the 1st Defendant. Learned Counsel stated that by the evidence adduced by the prosecution there is no dispute that the 1st and 2nd Defendants were at all material time public or civil servants, that is, the 1st Defendant was Zonal Administrative Officer and the 2nd Defendant, a Zonal Manager with the Abuja Municipal Area Council, Zonal Land Office between 1997 and 2000. However, learned Counsel submitted that the prosecution failed to prove the actus reus and mens rea of the offence. Learned Counsel stated that the crux of the prosecution’s case against the 2nd Defendant is that the 2nd Defendant signed the letter of allocation for Pax Education Resources Limited.the 2nd Defendant Counsel conceded that Pax Education Resource Limited, a company falls within the meaning of “associate” as defined by section 19(2) of the Act. And to secure a conviction, the prosecution must lead credible evidence to show that the 2nd Defendant not only has interest in the company, it must also prove that the Directors of the company are persons known to act subject to the directive or influence of the 2nd Defendant and he relied on exhibit 9 that the 1st and 2nd Defendants are neither Directors or shareholders of Pax Education Limited. He further submitted that there is no evidence that any of the shareholders or Directors of Pax Education Resources Limited has any affinity with the 2nd Defendant. Learned Counsel then referred me to the cross examination of PW3 by the 2nd Defendant’s Counsel submitted that his evidence contradicts his earlier evidence and the charge that the 2nd Defendant conferred advantage on Pax Education Resources Limited. He then contended that the evidence of PW3 is fraught with material contradiction, unreliable and urged me not to place any weight on it or believe same. He relied on the cases of ESAN-GBEDOR V STATE, (1989)4 NWLR (pt113) page 57 at 83. 27