AMINA ADAMU AUGIE, J.C.A. (Delivering the Leading Judgment): The 1st Appellant, then Chief Medical Director of the Ahmadu Bello University Teaching Hospital [ABUTH], Shika, Zaria, and the 2nd Appellant, then Chief Accountant of ABUTH, were arraigned before the High Court, Kaduna, on a 12-count Charge of criminal conspiracy to transfer (counts 1, 3, 5, 7, 9 and 11) and transfer of various sums of money (counts 2, 4, 6, 8, 10 and 11), from the Salary Account to the Overhead Account of ABUTH; offences punishable under Section 22 (5) of the Corrupt Practices and other Related Offences Act, 2000 (hereinafter referred to as the "Act"). They were arraigned along with one Hassan Sule, the Assistant Director Finance and Supply of ABUTH, who was later, discharged and acquitted, and they all pleaded not guilty to the said counts.
At the trial, PW1, Frank Nanakumo, an Investigator with the Independent Corrupt Practices and Other Related Offences Commission [ICPC], testified that based on a Petitiā¦