CORAM
LEWIS, JUSTICE, SUPREME COURT
MADARIKAN, JUSTICE, SUPREME COURT
FATAI-WILLIAMS JUSTICE, SUPREME COURT
PARTIES
SOLA ADIO OLUSESI & ANOR
APPELLANTS
THE STATE
RESPONDENTS
AREA(S) OF LAW
ADMISSION- CRIMINAL LAW – EVIDENCE- FRAUDULENT FALSE ACCOUNTING- STEALING- SECTION 438 OF THE CRIMINAL CODE
SUMMARY OF FACTS
The 1st accused person admitted to have falsified the cash books of a company to defraud various sums of money on the instruction of the 2nd accused whose duty was to ensure the cash books were correctly kept.
HELD
The court held that the 1st accused person was rightly convicted on his admission and that the 2nd accused person concurred in omitting to keep a proper cash book which he was under a duty to do as establish by evidence and liable under section 438 (a) and (c) of the Criminal Code.
ISSUES
Whether there was sufficient evidence to convict the 1st accused person and whether the 2nd accuse person was rightly convicted for the false entries made by the 1st accused.
RATIONES DECIDENDI
PROOF OF FRAUDULENT FALSE ACCOUNTING
It seems to us that under section 438 (c) of the Code, the prosecution must prove, not only that the accused omitted to make the entry but also that it was his duty to have made it. Per Fatai- Williams J.S.C
CASES CITED
King v. Oliphant (1905) 2 K.B. 67
STATUTES REFERRED TO
The Criminal Code|