ADAMU JCA (Delivering the Lead Judgment): The appellant, an Army officer attached to Abati Barracks Headquarters NA Band as a finance officer was accused of conspiring with others and stealing the sum of N27.8 million, property of the Federal Government of Nigeria. The offence was said to have been committed at Lagos sometime between April and May 1994 (see the arraignment at page 1 of the record). On the above accusation, the appellant was arraigned and charged before the General Court Martial convened by Brigadier-General P. N. Aziza at the Lagos Garrison Command which commenced sitting on 11/9/96. On the two count charge of conspiracy and stealing which were brought against the appellant and said to be contrary to section 422 of the Criminal Code and punishable under section 66 (a) and 114 of the Armed Forces Decree No. 105 of 1993, he initially pleaded not guilty at his arraignment. The appellant however later changed his plea from that of “not guilty” to “guilty”. This subseque…