PW3, Kyanta Kumiyawo is the investigating officer in this case. PW3 in the course of his investigation of exhibit 3, a petition written on behalf of PW4, Mr. Effiong Nsungusi proprietorof Fine Trust Academy that his land allocated to his company in 1997 by Abuja Municipal Area Council officials was re- allocated to another company called Pax Education Resources. PW3 testified that in the course of their investigation, they requested for the two policy files of the two companies. PW3 confirmed the evidence of PW2 that the application was made by PTA Nigeria Limited but the allocation came out in the name of Pax Education Resources. PW3 stated that they conducted a search on PTA Nigeria Limited with Corporate Affairs Commission and he then testified as follows:“Search report at Corporate Affairs Commission indicated that Pax (Nigeria) Limited is a Director in Pax Education Resources and the 1st Defendant, Mr. Patrick Pillah is a Director in PTA (Nigeria) Limited. PW3 testified further thus:-“we now discovered that there is a link between PTA (Nigeria) Limited and Pax Education Resource.” He stated that when the 1st Defendant was invited by the commission, the 1st Defendant stated that the General Manager of Pax Education Resource is his relation. The 1st Defendant admitted this fact in his statement exhibit 11 wherein he stated that Joseph Jande, the General Manager is his second cousin. Further, PW3 in the course of his investigation testified thus:-“ 1st Defendant confessed to us that he was the one that processed the land in favour of Pax Education Resource, a company of his relation or cousin.” The testimony of PW3 was also confirmed by the 1st Defendant in his statement, exhibit 11 wherein he stated:“I facilitated the acquisition, property in question.” processing of the The evidence of PW4, Effiong Nsungusi, the proprietor of Fine Trust Academy further confirmed the testimonies of Pws1,2,3 to the effect that on 11th October, 1997, he completed an application form for grant of school land and submitted to 35