MRS. MUBO IKOTUN V. FEDERAL REPUBLIC OF NIGERIA & ANOR

JOSEPH SHAGBAOR IKYEGH, J.C.A. (Delivering the Leading Judgment): The appellant was tried, convicted, and sentenced to various terms of imprisonment and fines by the High court of Lagos State (the Court below) for the offences of failure to produce an article liable to seizure (a car), concealment of an article (a car) liable to seizure; use of an account by an agent with intent to mislead his principal; corruptly demanding and receiving gratification of N2.5milion for the reduction of the tax liability of the 2nd respondent from N13,938,905.61 to N441,653.42, under the Corrupt Practices and Other Related offences Act, 2000, (the Act).

The facts in brief were that at all material times the appellant was a public servant working with the Federal Inland Revenue Service (F.I.R.S.). That in the course of her employment the appellant and a co-staff demanded and received N2.5 million from the 2nd respondent to effect the reduction of the 2nd respondent's corporate tax liability from N13,938,…