JUDGMENT
AKUFFO, J.S.C.
The Appellant is the former Minister of Youth and Sports. On 20th July 2001, the High Court convicted him on two counts of stealing and fraudulently causing the financial loss of $46,000.00 to the State contrary to sections 124(1) and 179A(3)(a), respectively, of the Criminal Code, 1960 (Act 29). The High Court sentenced him to serve 4 years in jail on each count plus a fine of ¢10,000,000.00 or, in default, 12 months in jail on count two. Additionally, the Appellant was ordered to refund the amount of $46,000.00 or, in default, serve an additional jail term of 2 years. All the sentences were to run concurrently. The Appellant appealed to the Court of Appeal against both the conviction and the sentences. On October 23rd 2001, the Court of Appeal gave judgment upholding the conviction and, therefore, dismissed the appeal. However, the court varied the sentences by quashing the 2 years' jail sentence imposed in default of making the refund ordered by the High Court…