Felicia Akinbisade V State (2006)

LAWGLOBAL HUB Lead Judgment Report

TOBI, J.S.C.

The case of the prosecution is as follows: The appellant and Mr. Okusanya were staff of the Internal Revenue of the Ministry of Finance, Abeokuta, Ogun State. The appellant was the cashier at the Capital Gains Tax section. Mr. Okusanya worked in the litigation division of the department. The appellant was in charge of withholding tax, being tax deducted from monies paid to contractors by Contract Awarding Agencies.

The appellant together with Mr. Okusanya fraudulently opened an account No. GA 400004 at the Co-operative Bank, Ijebu-Igbo on the false authority of PW1, the Director of Internal Revenue, Ministry of Finance, Abeokuta. PW1 denied giving such authority to open the account. There were several lodgements and withdrawals from the said account. The account was operated by the appellant and Mr. Okusanya in different assumed names.

The authorities of the bank became suspicious that account No. GA 400004 was fraudulent. PW2, the Bank Manager, went to the Internal Revenue Office at Abeokuta on 14th April, 1992 to make enquiries. Following the result from the enquiries, the bank became discreet about honouring the cheques drawn on the account. On 15th April, 1992, the appellant was arrested in the bank with three cheques totaling N915,000.00 with which she wanted to withdraw from the account. She called herself the false name of Mrs. S. B. Arowolo.

She was duly arrested and charged along with Mr. Okusanya. While she was charged for conspiracy to steal, stealing of the sum of N1,802,920.41 and uttering a document, Mr. Okusanya was charged for uttering some Co-operative Bank cheques. The defence of appellant was that on 15th April, 1992, she went to Co-operative Bank, Ijebu-Igbo to see the Bank Manager. Mr. Adeboye in respect of an allocation paper for cement which she got from WAPCO, Sagamu Depot. She wanted to sell the allocation paper to Mr. Adeboye. It was while she was waiting for Mr. Adeboye in the bank hall that she was accosted by PW5 (the Bank’s Inspector) who asked her about what she came to do at the bank. It was at that juncture that PW5 gave her a bank draft and asked her to sign a record book. When she refused to sign, PW5 gave her some slaps and she had to sign. That is her story and so be it in her own way.

The learned trial Judge convicted the appellant as charged. He discharged Mr. Okusanya of the only charge preferred against him. The Court of Appeal dismissed the appeal of the appellant. She has come to us.

Briefs were filed and exchanged. The appellant formulated three issues for determination:

“(A) Whether the N1,802,920.41 was proved to belong to the Ogun State Government and if not, whether the affirmation of the judgment of the trial court was justified.

(B) Whether the court below was right in law in affirming the conviction of the appellant for uttering exhibit S in the absence of credible evidence.

(C) Whether the fact that exhibit XIV, which is the report of the handwriting expert, did not State that the appellant wrote the mandate on the face of exhibits IX1, IX2, IX3, IX, I is a justification to discharge and acquit the appellant of the charge of uttering of the said exhibits.”

The respondent also formulated three issues for determination:

“(i) Whether the N1,802,920.41 lodged into the fraudulent account No. GA 400004 was proved to belong to the Ogun State Government and if so, whether the affirmation of the judgment of the trial court was justified.

(ii) Whether the court below was right in law in affirming the conviction of the appellant for uttering exhibit S which was the false mandate used to open the fraudulent Account No. GA 400004.

(iii) Whether there is justification to discharge and acquit the appellant on the charge of uttering exhibit IXI, IX2, IX3, IX and I simply because exhibit XIV being the handwriting expert report did not State that appellant wrote the mandate on the said exhibit IX1, IX2, IX3, and I.”