In the light of all stated above, I am of the considered view that the prosecution have woefully failed to establish the offence of gratification against the Defendant. They have not shown that the Defendant did not in fact incurred these expenses presented to Himma Abubakar and have not shown that the reason why payments and the vehicles seized should be returned to the Office of the NSA. The prosecution have not also shown that Himma Abubakar confirmed that the payment of these monies and purchase of the vehicles were for gratification received in performance of a duty or function. In conclusion, I hold the firm view that the prosecution failed to establish a case of corrupt gratification under Section 17 of the Independent Corrupt Practices and Other Related Offences Act 2000 on which the 4 count charge was framed. Accordingly the Defendant AVM Alkali Mohammed Mamu is hereby discharged and acquitted on all the 4 count charge. (Sgd) JUSTICE SALISU GARBA (PRESIDING JUDGE) 29/06/2018 54