In the High Court holden at Ilesa, Oyo State, the appellant along with one other person were charged with the offences of: -

The particulars of offence in all the three counts of charge stated that the offences were committed 'at different times between the months of May, 1988 and January, 1990."

They pleaded not guilty. I will have something to say on these dates later on in the judgment.

At the trial, three witnesses testified in his own defence but called no witnesses, an accounts clerk in September, 1987, by the complainant. S. A. Oguntimehin Enterprises Limited, a fish distributor. As an accounts clerk the appellant co-ordinated all the accounts in the company and checked the cash sheets (Exhibit 2) of the cashier. The cashier happened to be the other accused person. It was also part of the duty of the appellant to deposit money collected by the cashier in the bank every Monday. This he did together with the Managing Director of the company, Mr. Samuel Adegbite Oguntimehin who testified as P.W.1 at the trial. The appellant left the services of the company in August, 1989. Sometime in 1990 the Managing Director of the Company (P.W.1) said he observed some alterations in the cash sheets kept and maintained by the other accused person. He raised an alarm. The auditors, a firm of chartered accountants. Z. O. Ososanya & Co. were called in. They submitted a report (Exhibit A). They discovered that N117,870.50 money of the complainant/company were missing. A complaint was lodged with the police and the appellant and his co-accused were arrested. The appellant in the course of police investigation made statements, Exhibits F – F4, to the police. Some items were also recovered from the house of the appellant as per Exhibit H in the proceedings.

The appellant in his statements as well as evidence before the court denied that he conspired with the co-accused or anyone at all to commit forgery or to steal the sum of N117,870.50 as alleged.

The learned trial Judge in a reserved judgment found the appellant and the co-accused guilty as charged and sentenced them accordingly. His appeal was unanimously dismissed and a further appeal was lodged at the Supreme Court.