<p>KUMAI BAYANG AKA&#x27;AHS, JSC (Delivering the Leading Judgent): The appellant who was the Chairman of Monguno Local Government Area of Borno State was charged along with Alkali Imam, a Chief Accountant in the Borno State Ministry of Finance for using his office to confer corrupt advantage upon himself by withdrawing the sum of 1,500,000.00 from the account of the Local Government under the pretext of paying same to the Borno State Board of Internal Revenue as Withholding Tax (WHT) which money he neither paid nor returned to the Local Government coffers and thereby committed an offence which is punishable under Section 19 of the Corrupt Practices and Other Related Offences Act 2000.</p><p>The amended 5 count charge read as follows:-</p><p>COUNT ONE</p><p>That you Shugaba Umar Gana (m) being a public officer on or about the 16th February, 2005 at Monguno in Borno State did use your office as Chairman Monguno Local Government Council to confer corrupt advantage upon yourself by withdrawing from the Local Governm…</p>