FRIDAY UDO EKPO V. THE STATE

EDOZIE, JCA (Delivering the Lead Judgment): At all material times relevant to this case, the appellant was the treasurer of Mkpat Enin Local Government, hereinafter referred to as Local Government simpliciter. In March, 1996, the cashier to the Local Government, Ikpe Frank Akpan (PW1) wrote a petition to the office of the Assistant Inspector-General of Police Zone 6, Calabar, alleging, inter alia, that the sum of ₦140,000 which at the instance of the appellant he paid out of the local government account to one Dennis Brownson had not been refunded. After due investigation by the police, the appellant was charged before the Akwa Ibom State High Court, sitting at Ikot Abasi, on a count information with stealing contrary to section 390(9) of the Criminal Code, Cap. 31 Vol. 2 Laws of Cross River State, as applicable in Akwa Ibom State. The particulars of offence being that he, Friday Udoh Ekpo, between March and December, 1993 at Mkpat Enin in Ikot Abasi Judicial Division stole one hun…