TOBI, JSC (Delivering the Leading Judgment): The case of the prosecution is as follows: The appellant and Mr. Okusanya were staff of the Internal Revenue of the Ministry of Finance, Abeokuta, Ogun State. The appellant was the cashier at the Capital Gains Tax section. Mr. Okusanya worked in the litigation division of the department. The appellant was in charge of withholding tax, being tax deducted from monies paid to contractors by Contract Awarding Agencies.
The appellant together with Mr. Okusanya fraudulently opened an account No. GA 400004 at the Co-operative Bank, Ijebu-Igbo on the false authority of PW1, the Director of Internal Revenue, Ministry of Finance, Abeokuta. PW1 denied giving such authority to open the account. There were several lodgements and withdrawals from the said account. The account was operated by the appellant and Mr. Okusanya in different assumed names.
The authorities of the bank became suspicious that account No. GA 400004 was fraudulent. PW2, the Bank Man…