S. O. UWAIFO, JSC (Delivering the Leading Judgment): The respondent was one of six accused persons arraigned and tried before the Failed Banks Tribunal, Lagos. The charge contained ten counts although he was involved in only counts 1 and 10. On 19 March, 1996, the Tribunal presided over by Ope-Agbe, J. as Chairman convicted the respondent on the two counts and sentenced him to 5 years in prison in respect of count 1 and ₦100,000.00 fine or 3 years in prison in respect of count 10. He appealed to the Special Appeal Tribunal [Coram: Hon. Justice D. O. Coker (Chairman) and Chief (Mrs.) P. C Ajayi-Obe, SAN (member)]. On 29 May, 1997, the Special Appeal Tribunal allowed the appeal on sentence by substituting for each of counts 1 and 10, ₦100,000.00 fine or 2 years in prison. Thus the respondent came to the end of the road as far as the appellate process was concerned since under section 5 of the Failed Banks (Recovery of Debts) and Financial Malpractices in Banks Decree No. 18 of 1994 whic…