HAMMA AKAWU BARKA, JCA (Delivering the Leading Judgement): The instant appeal is against the decision of the High Court of the Cross River State sitting in Calabar, the Cross River State Capital in Charge No. HC/9C/2013; The State vs. Hon. Bassey Eyibio Essien delivered on the 28th day of June, 2018.
The facts that originated the instant appeal arose when appellant was arraigned on the 11/11/2013 upon the following three counts of the charge alleging fraudulent false accounting and forgery, thus:
STATEMENT OF OFFENCE COUNT 1
FRAUDULENT FALSE ACCOUNTING, contrary to section 438(c) of the Criminal Code Cap C16 Vol. III Laws for Cross River State, 2004.
PARTICULARS OF OFFENCE
BASSEY EYIBIO ESSIEN, on or about the 15th day of December, 2006, in the Calabar Judicial Division, being a staff in the employ of Mbukpa Area Microfinance Bank Ltd, now First Royal Microfinance Bank Ltd, with intent to make proper entry in the cash book of the said Bank and in so doing, converted to your own use the s…