The duo are standing trail on several charges including economic crime.
Giving his testimony, the witnessed said: "The registrar's office at the Attorney General's Chambers is responsible for registration of all types of businesses in The Gambia, including companies doing business, partnerships and related organisations like charities and the likes."
Mr. Jallow further articulated that in the process of registering, the registrar follows guidance from acts such as the Company Act and Business Registration Act, 2013 and related legal instruments.
The witness told the court that in the process, the entity or so being registered must produce tax clearance certificate from GRA, present photocopies of passports or national identity cards of shareholders and fulfil a set of other requirements.
"If the registrar is satisfied, it will require issuance of certificate of registration, and in the case of a company, there are two certificates. They are certificate of business and certificate of incooperation," the witness said.
The registrar, the witness added, also has the mandate to ensure compliance, adding there is a requirement for entities to be filing annual returns each 12 months.
The witness affirmed that Gam-Petroleum has been filing annual returns. He was shown a document by counsel representing the state, L. Jarjue, which he confirmed as a document of annual returns by Gam-Petroleum, adding that from the contents of the document, it is for the year 2021.
The document was exhibited and tendered by the state counsel as evidence.