ODUNSI V. THE STATE

• Pages: 418-421

ODUNSI V. THE STATE

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418

ODUNSI V. THE STATE

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B.A.L. ODUNSI

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APPELLANT

V

THE STATE

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RESPONDENT

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SUIT NO. SC 43/1969

SUPREME COURT OF NIGERIA

ADEMOLA,

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C.J.N.

COKER,

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J.S.C.

MADAR1KAN,

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J.S.C.

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22nd December, 1969.

Criminal Law - Fraud - False accounting - Must prove intention to defraud not

merely wrong accounting as here.

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ISSUES:

1.

How is a case of fraudulent false accounting established?

2.

Can a finding of intention to defraud be made in the absence of evidence of

stealing and material shortage?

FACTS:

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The appellant was charged and convicted in the High Court with fraudulent ac-

counting and stealing. He was found guilty on two counts and convicted. The evi-

dence of stealing was not accepted by the trial Judge, but he convicted the

appellant of false accounting. The appellant appealed to the Supreme Court.

HELD:

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1.

To establish a case of fraudulent false accounting, it is not enough tor the

prosecution to prove that the total amount made up by adding figures together

is wrong. It must be shown that it was not merely a clerical or arithmetical error

but that it was done with intent to defraud.

2.

In this case as the trial Judge did not accept evidence relating to stealing, and

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the prosecution did not prove material shortage, it was certainly wrong for the

trial Judge to 'ind there was intent to defraud or that the Appellant was trying to

cover up the shortages.

[As to

proof of an offence,

see 11 HALSBURY'S LAWS 4th Edition 197 para

360.]

Chief Williams

for the Appellant.

Ajose-Adeogun (P.S.C. Lagos State)

for the Respondent.

ADEMOLA, C.J.N.

(Delivering the Judgment of the Court): The appellant was

charged in the High Court of Lagos on five counts as follows -

1st count

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Falsification of accounts by an officer of a corporation contra sec-

tion 435(2)(a) of the Criminal Code.

2nd count Fraudulent false accounting by an Officer of a Corporation con-

tra section 435(2)(c) of the Criminal Code.

3rd count

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Stealing by an Officer of a Corporation contra section 390(7) of

the Criminal Code

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