Gershon Kofi Setrena V. The King (1951)

LawGlobal Hub Judgment Report – West African Court of Appeal

Charges of stealing and false accounting—Submission no evidence of stealing
accepted—Conviction for false accounting—Proof of intent in cases of false accounting.

Facts

The appellant was charged on count 1 with stealing cement and on count 2 for omitting to enter the receipt of cement with intent to facilitate the crime of stealing. At the close of prosecution case defence counsel successfully submitted there was no evidence of stealing. The Court, however, convicted the appellant on the second count:

Counsel for the appellant argued that the acquittal on the charge of stealing automatically negatived the finding of guilty of fraudulent false accounting, and relied on the case of Rex v. Peters Udo Akpabio (1). Counsel for the appellant also submitted that there was no evidence of intent on the second count.

Held

The case of Rex v. Peters Udo Akpabio (1) lays down no general proposition that an acquittal on a count of stealing necessarily involves an acquittal on a charge of fraudulent false accounting. The evidence supported the conviction.

Intention is not capable of positive proof; it can only be inferred from overt acts. The Judge, after hearing the witnesses, came to the conclusion that the omissions to account were not accidental or due to carelessness, and there was sufficient evidence to arrive at such a finding. The conviction was upheld.

Appeal dismissed.