ERIC ATSU AMEGBE & ORS v. THE REPUBLIC

HONYENUGA, J.A.

The 1st appellant and the four others were charged with conspiracy to steal contrary to sections 23(1) and 124(1) of the Criminal Offences Act, 1960, Act 29 as amended by NLCD 398 paragraph 1. He was also charged with the said four others with stealing contrary to sections 124(1) of the Criminal Offences Act, 1960, Act 29 as amended by NLCD 398 paragraph 4 for dishonestly appropriating cash the sum of Two Hundred and Ninety-six Thousand, Eight hundred and Fifteen Ghana Cedis, Seventy-six Ghana Pesewas (GH¢296,815.76). The 1st appellant was alone charged with stealing as aforesaid for dishonestly appropriating cash, the sum of Eleven Thousand, Five Hundred Ghana Cedis (GH¢11,500.00). He was further charged with Falsification of accounts contrary to section 140(1)(a) of the Criminal Offences Act, 1960, Act 29 on forty-four counts for intent to defraud on various amounts.

The second appellant and four others including the first appellant were charged with conspiracy to steal contrary to section 23(1) and 124(1) of the Criminal Offences Act, 1960, Act 29 on one count. He was further charged with the said four others on two counts with stealing contrary to sections 124(1) of the Criminal Offences Act, 1960, Act 29 for dishonestly appropriating cash, the sum of Two Hundred and Ninety-six Thousand, Eight Hundred and Fifteen Ghana Cedis, Seventy-six pesewas (GH¢296,815.76).

The facts as stated by the Prosecution was that the 1st appellant was the Volta Regional Accountant of the Judicial Service, the 2nd accused/convict was the Volta Regional Internal Auditor, the 3rd accused/convict was the Volta Regional Registrar/Administrator, the 4th accused/convict was the Director of Finance of the Judicial Service Headquarters in Accra while the 2nd appellant was the Deputy Director of Finance of the Judicial Service at the Headquarters in Accra. The Volta Regional Office of the Judicial Service maintains two accounts namely Subvention and Deposit Accounts with the Ghana Commercial Bank at Ho. All Staff and Administrative Allowances were paid into the Subvention Account while all monies held in trust for litigants and other payments into Court were paid into the Deposit Account. The 1st appellant together with the 2nd and 3rd accused/convicts were signatories to the Subvention Account while the 1st appellant and the 3rd accused/convict were signatories to the Deposit Account. The 1st and 2nd appellants agreed among themselves to steal monies from their e