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Before Their Lordships
IBRAHIM TANKO MUHAMMAD Justice of The Supreme Court of Nigeria
OLUKAYODE ARIWOOLA Justice of The Supreme Court of Nigeria
KUMAI BAYANG AKA’AHS Justice of The Supreme Court of Nigeria
AMINA ADAMU AUGIE Justice of The Supreme Court of Nigeria
PAUL ADAMU GALINJE Justice of The Supreme Court of Nigeria
OLUKAYODE ARIWOOLA Justice of The Supreme Court of Nigeria
KUMAI BAYANG AKA’AHS Justice of The Supreme Court of Nigeria
AMINA ADAMU AUGIE Justice of The Supreme Court of Nigeria
PAUL ADAMU GALINJE Justice of The Supreme Court of Nigeria
Between
SHUGABA UMARU GANA – Appellant
AND
FEDERAL REPUBLIC OF NIGERIA – Respondent
…………………….A…………………….
KUMAI BAYANG AKA’AHS, J.S.C.(Delivering the Leading Judgent): The appellant who was the Chairman of Monguno Local Government Area of Borno State was charged along with Alkali Imam, a Chief Accountant in the Borno State Ministry of Finance for using his office to confer corrupt advantage upon himself by withdrawing the sum of 1,500,000.00 from the account of the Local Government under the pretext of paying same to the Borno State Board of Internal Revenue as Withholding Tax (WHT) which money he neither paid nor returned to the Local Government coffers and thereby committed an offence which is punishable under Section 19 of the Corrupt Practices and Other Related Offences Act 2000.
The amended 5 count charge read as follows:-
COUNT ONE
That you Shugaba Umar Gana (m) being a public officer on or about the 16th February, 2005 at Monguno in Borno State did use your office as Chairman Monguno Local Government Council to confer corrupt advantage upon yourself by withdrawing from the Local Government Account vide voucher No. 32 dated 16/2/2005 the sum of 1,500,000.00 (One Million, Five Hundred Thousand Naira) under the pretext of paying same to the Borno State Board of Internal Revenue as Withholding Tax (WHT) which money you neither paid nor returned to the Local Government coffers and you thereby committed an offence contrary to and punishable under Section 19 of the Corrupt Practices and Other Related Offences Act, 2000.
COUNT TWO
That you Shugaba Umar Gana (m) and Alkali Imam (m) being public officers on or about the 16th February, 2005 at Maiduguri in Borno State did engage in criminal conspiracy to use your office to confer corrupt advantage upon Shugaba Umar Gana by agreeing to issue with a receipt the sum of 1,500,000.00 (One Million, Five Hundred Thousand Naira) payable by the Monguno Local Government Council Borno State to the Borno State Board of Internal Revenue as Withholding Tax (WHT) which money you neither paid to the said Board of Internal Revenue nor returned to the coffers of the Local Government Council and you thereby committed an offence contrary to Section 26(1)(c) and punishable under Section 19 of Corrupt Practices and other Related Offences Act, 2000.
COUNT THREE
That you Alkali Imam (m) on 16th February, 2005 being a public officer charged with custody of receipts at Borno State Board of Internal Revenue did knowingly furnish a statement, by issuing to Shugaba Umar Gana (m) a receipt No. BO 537977 dated 16th February, 2005 for the sum of 1,500, 000.00 (One Million, Five Hundred Thousand Naira) only as receipt for the payment of Withholding Tax (WHT) to Borno State Board of Internal Revenue by the Chairman Monguno Local Government when no such payment was made and you thereby committed an offence contrary and punishable under Section 16 of the Corrupt Practices and Other Related Offence Act, 2000.
COUNT FOUR
That you Shugaba Umar Gana (m) being a public officer to wit: the Chairman Monguno Local Government Council of Borno State on 16th February, 2005 at Monguno, being a public officer charged with the management of funds for running of Monguno Local Government Council of Borno State, knowingly furnished return by retiring with a receipt No. Bo 557977 dated 16th February, 2005 for the sum of 1,500,000.00 (One Million, Five Hundred Thousand Naira) the sum purportedly paid as withholding Tax (WHT) to Borno State Director Board of Internal Revenue when no such payment was made and you thereby committed an offence contrary to and punishable under Section 16 of the Corrupt Practices and Other Related offences Act, 2000.
COUNT FIVE
That you Alkali Imam (m) on 16th February, 2005 being a public officer at Maiduguri in Borno State in furtherance of the commission of the offence to confer corrupt advantage upon Shugaba Umar Gana issued a receipt no. 537977 dated 16th February 2005 for the sum of 1,500,000.00 (One Million, Five Hundred Thousand Naira) the sum purportedly paid as withholding Tax (WHT) to Borno State Board of Internal Revenue by the Chairman Monguno Local Government Council when no such payment was made and you thereby committed an offence contrary to Section 26(1)(b) and punishable under Section 19 of the Corrupt Practices and Other Related Offences Act, 2000.
In order to prove the charge the prosecution called six witnesses who testified and tendered several exhibits. The 1st accused testified as DW1 but called no other witness while the 2nd accused testified as DW2 and called one witness who testified as DW3.
Learned counsel appearing for the parties addressed the Court. In a reserved judgment delivered
COUNT ONE
That you Shugaba Umar Gana (m) being a public officer on or about the 16th February, 2005 at Monguno in Borno State did use your office as Chairman Monguno Local Government Council to confer corrupt advantage upon yourself by withdrawing from the Local Government Account vide voucher No. 32 dated 16/2/2005 the sum of 1,500,000.00 (One Million, Five Hundred Thousand Naira) under the pretext of paying same to the Borno State Board of Internal Revenue as Withholding Tax (WHT) which money you neither paid nor returned to the Local Government coffers and you thereby committed an offence contrary to and punishable under Section 19 of the Corrupt Practices and Other Related Offences Act, 2000.
COUNT TWO
That you Shugaba Umar Gana (m) and Alkali Imam (m) being public officers on or about the 16th February, 2005 at Maiduguri in Borno State did engage in criminal conspiracy to use your office to confer corrupt advantage upon Shugaba Umar Gana by agreeing to issue with a receipt the sum of 1,500,000.00 (One Million, Five Hundred Thousand Naira) payable by the Monguno Local Government Council Borno State to the Borno State Board of Internal Revenue as Withholding Tax (WHT) which money you neither paid to the said Board of Internal Revenue nor returned to the coffers of the Local Government Council and you thereby committed an offence contrary to Section 26(1)(c) and punishable under Section 19 of Corrupt Practices and other Related Offences Act, 2000.
COUNT THREE
That you Alkali Imam (m) on 16th February, 2005 being a public officer charged with custody of receipts at Borno State Board of Internal Revenue did knowingly furnish a statement, by issuing to Shugaba Umar Gana (m) a receipt No. BO 537977 dated 16th February, 2005 for the sum of 1,500, 000.00 (One Million, Five Hundred Thousand Naira) only as receipt for the payment of Withholding Tax (WHT) to Borno State Board of Internal Revenue by the Chairman Monguno Local Government when no such payment was made and you thereby committed an offence contrary and punishable under Section 16 of the Corrupt Practices and Other Related Offence Act, 2000.
COUNT FOUR
That you Shugaba Umar Gana (m) being a public officer to wit: the Chairman Monguno Local Government Council of Borno State on 16th February, 2005 at Monguno, being a public officer charged with the management of funds for running of Monguno Local Government Council of Borno State, knowingly furnished return by retiring with a receipt No. Bo 557977 dated 16th February, 2005 for the sum of 1,500,000.00 (One Million, Five Hundred Thousand Naira) the sum purportedly paid as withholding Tax (WHT) to Borno State Director Board of Internal Revenue when no such payment was made and you thereby committed an offence contrary to and punishable under Section 16 of the Corrupt Practices and Other Related offences Act, 2000.
COUNT FIVE
That you Alkali Imam (m) on 16th February, 2005 being a public officer at Maiduguri in Borno State in furtherance of the commission of the offence to confer corrupt advantage upon Shugaba Umar Gana issued a receipt no. 537977 dated 16th February 2005 for the sum of 1,500,000.00 (One Million, Five Hundred Thousand Naira) the sum purportedly paid as withholding Tax (WHT) to Borno State Board of Internal Revenue by the Chairman Monguno Local Government Council when no such payment was made and you thereby committed an offence contrary to Section 26(1)(b) and punishable under Section 19 of the Corrupt Practices and Other Related Offences Act, 2000.
In order to prove the charge the prosecution called six witnesses who testified and tendered several exhibits. The 1st accused testified as DW1 but called no other witness while the 2nd accused testified as DW2 and called one witness who testified as DW3.
Learned counsel appearing for the parties addressed the Court. In a reserved judgment delivered
…………………….B…………………….
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