The Appellant was the Principal Accountant in the Rivers State Ministry of Works, and he was dismissed from service by the Respondent, the Rivers State Civil Service Commission on 27th August, 1986. Appellant's dismissal was consequent upon the theft of the sum of N32,037.29 which was in his custody and forming part of public revenue. The cause of theft was investigated by a Board of Inquiry set up, by the Accountant General of Rivers State pursuant to the Rivers State Financial Instructions/Regulations and after a thorough investigation by the Board of Inquiry in which the Appellant participated, the Board attributed the theft to the negligence and carelessness of the Appellant and his failure to take necessary precautions.

A report containing a record of the proceedings of the Board of Enquiry in which the Appellant participated and its findings was forwarded to the Respondent, being the body responsible for the discipline of Public Officers of the Appellant's cadre.

Subsequently, the Appellant was issued with a query by the Respondent, asking him to show cause why he should not be dismissed from the service of the Rivers State Civil Service in view of the carelessness, negligence and failure to take necessary precautions leading to the loss of Government funds. The Appellant responded to this query but his response was considered inadequate by the Respondent which then held him (Appellant) solely responsible for the loss and proceeded to dismiss him from service.

Dissatisfied with his dismissal, the Appellant commenced an action in the Port-Harcourt Judicial Division of the High Court of Rivers State. The trial Court dismissed the Appellant's claim.

Aggrieved, the Appellant went to the Court of Appeal which also dismissed his appeal.

The Appellant then appealed further to the Supreme Court.