At the resumed hearing, the EFCC played the audio recording, which is in Hausa language, said to be a conversation between Sani and the complainant, Alhaji Sani Dauda, owner of ASD motors in Kaduna State.
Iheanacho told the court that Aliyu had the conversation translation in English but the tape could not played back due to technical difficulties.
Aliyu, an EFCC investigator, told the court that investigation showed that there was evidence of financial transaction between Sani and Dauda.
He also said that the former EFCC chairman, Ibrahim Magu was interviewed orally in the course of investigating the matter but that there was no written statement from him.
Ibrahim said that the invoice was in relation to a transaction involving the purchase of a car since the complainant is a car dealer.
The trial judge, Justice Inyang Ekwo adjourned the matter until March 16 for continuation of cross examination.
The News Agency of Nigeria (NAN) reports that Sani is being prosecuted by the EFCC on two counts charge, bordering on obtaining money by false pretense.
NAN also reports that the prosecution has so far called 10 witnesses out of the 14 it had listed, to prove its case against the former lawmaker. (NAN)