Facts:

This is an appeal against the decision of Federal High Court, Lagos Division (hereinafter addressed as “the lower court”), delivered on 11th May, 2018, by Justice C.M.A. Olatoregun.

On 8th July, 2011, the Investigation and Enforcement Unit of the Federal Inland Revenue Service (FIRS) received a complaint from its regional coordinator, in Ikoyi, Lagos, in respect of a letter he received from one consultant to Silverbird, W/A Limited, Babatunde Adeyemo & Co., with attached receipts and payment vouchers. The vouchers contained the names of one Eyo A. Bassey and the appellant, who was the respondent at the lower court. Sequel to that, the unit duly investigated the offences disclosed in the complaint, and after due investigation, the respondent, as prosecution in the lower court arraigned the Eyo A. Bassey and the appellant before the lower court on an 8-count charge/information for the offences of conspiracy to steal, stealing, conspiracy to counterfeit, counterfeit of FIRS withholding tax receipts, knowingly using the counterfeit of FIRS withholding tax receipts and wrongful use of position to issue counterfeit of FIRS withholding tax receipts contrary to the provision of section 516 and 390 of the Criminal Code Act, Cap. C28, Laws of the Federation of Nigeria, LFN, 2004, sections 43(a), 43(d), 43(b) and 44(d) of the Federal Inland Revenue Service (Establishment) Act No. 13 of 2007 respectively. Eyo A. Bassey and the appellant pleaded not guilty to all the counts in the information.

Following their plea of not guilty, the lower court had a full-scale determination of the case, and in a considered judgment, delivered on 11th May, 2018, the lower court found them guilty as charged, convicted them and sentenced them to concurrent terms of imprisonment and fines.

Being dissatisfied with the judgement of the trial court, the appellant appealed to the Court of Appeal.