<p>IBRAHIM SHATA BDLIYA, J.C.A. (Delivering the Leading Judgment): This is an appeal against the ruling of the High Court of Justice, Kano State, (the lower Court) delivered on the 12th of July, 2017, in Charge No. K/ICPC02/2016 by KARAYE, J. The 1st appellant is the Chief Consultant of the 2nd appellant, a Limited Liability Company engaged in Financial Consultancy services. The 2nd appellant was engaged by the Kano State Government to establish and incorporate 37 Microfinance Banks in Kano State, and to manage the affairs of same after incorporation. One Bello K. Aliyu petitioned the Independent Corrupt Practices Commission alleging that the appellants were engaged in corrupt practices in the incorporation and management of the Microfinance Banks in the State.</p><p>The allegation contained in the Petition was investigated, and consequently, the appellants were arraigned before the High Court of Justice, Kano State for allegedly committing the offences of Criminal Breach of Trust, forgery, obt…</p>