CORAM

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YEKINI OLAYIWOLA ADIO (Read the Leading Judgment), JUSTICE, SUPREME COURT

ATANDA FATAI-WILLIAMS, JUSTICE, SUPREME COURT

SIR UDO UDOMA, JUSTICE, SUPREME COURT

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PARTIES

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DANIEL OKUNOLA ALALADE APPELLANTS

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RESPONDENTS

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AREA(S) OF LAW

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SUMMARY OF FACTS

The appellant was the Accountant and Auditor to the Company WAATECO, he received filing and stamp duty fees of N3,700 (on 2nd December, 1970) and N3,200 for the purposes of increasing the authorised share capital of the company but indeed failed so to effect the increases and yet reflected such increases in the companys balance sheet which was prepared by him.

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HELD

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The Court held that the appeal fails and it is dismissed. The conclusions of the Tribunal and the directions given by that Tribunal, pursuant to the provisions of Section 12 of the Institute of Chartered Accountants Act 1965 are affirmed.

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ISSUES

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Whether the charge against the appellant was in reality a charge for a criminal offence and that the Tribunal was not competent to try it in view of the provisions of Section 22(2) of the Constitution of Nigeria.

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RATIONES DECIDENDI

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APPLICATION ADJOURNMENT

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“It is never in dispute that the granting or refusal of an application for adjournment, rests completely with the Tribunal or the court before which the counsel appears.” Coker JSC.

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RIGHT TO FAIR HEARING

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“Undoubtedly, any persons charged with a criminal offence is entitled under the laws of our country to a fair hearing by a court which, by virtue of Section 33 of the Constitution of Nigeria, is defined as “any court of law in Nigeria”. Coker JSC.

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CASES CITED

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Dr. E. O. A. Denloye v. The Medical and Dental Practitioners Diciplinary Committee (1968) 1 All NLR 306

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STATUTES REFERRED TO

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Institute of Chartered Accountants Act, 1965

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