<p>MOHAMMED LAWAL GARBA, J.C.A. (Delivering the Leading Judgment): This appeal is by the 4th Defendant; the Company whose Chairman and Managing Director (MD) were the 1st and 2nd Defendants in the Charge No. ID/115C/2012 before the High Court of Lagos State, is against the judgement delivered by the High Court on 13th January,2017 convicting them for offences they were charged with. The Appellant&#x27;s Notice of Appeal dated the 26th April, 2017, was signed by two (2) Directors, including the Appellant in Appeal No.CA/L/348C/17; Walter Wagbatsoma and its Chairman and contains fifteen (15) grounds, identical to the grounds in the other appeals against the judgement.</p><p>In the Appellant&#x27;s brief filed on 20th June, 2017, deemed on 6th December, 2017, five (5) issues are said to require determination in the appeal. They are: -</p><p>1. Whether the decision of the lower Court to convict and sentence the Appellant in the absence of the 1st Defendant at the lower Court (Mr. Walter Wagbatsoma, who represented …</p>