Put broadly, the prosecution’s case was that the PAG unit Ikeja of the Nigerian Air Force made a requisition to the PAG Headquarters in Lagos of the Nigeria Air Force (hereinafter abbreviated as NAF) for some funds on the standard Form No.1487 stating the purposes the funds were to be used for. The forms were tendered in evidence as Exhibits 2 to 6. The forms were processed at the PAG Headquarters in Lagos and approved. The approved Forms 1487 serial Nos. 0907,0908,0909 respectively were tendered in evidences as Exhibits 9A,9B, and 9C. The implication of the approval as given on the said forms referred to above was that the funds were to applied for the purposes stated on the forms.

There was evidence that some airforce officers including the nine accused persons rather than applying the money for the approved purpose shared it amongst themselves. The bulk money so shared came to n10m. The appellant who was the 3rd accused was alleged to have received from the money the sum of N750,000.00. The general defence of the accused persons was that in April, 1996, there was change of baton in the office of the Chief of Air Staff of the Nigerian Air Force. AVM Femi Jon Femi retired as the Chief of Air Staff (abbreviated hereinafter as ‘CAS’) and was succeeded by AVM Nsikak Eduok. It was said that the retired CAS through the Director of Finance and Accounting (DFA) of the NAF had directed that the said sum of N10m, be shared between the officers. It was said that the practice was a common occurrence in the Nigerian Armed Force. The big question was – did the retired CAS in fact make such an order? Although the retired CAS was alive, he was not called by the prosecution to testify. Neither was the DFA Wing Cdr. P.E. Iyan who was alleged to have passed down the order called as a witness.

He had faced a twelve count charge and was sentenced to a total of fifty years imprisonment. The appellant was ordered to refund the sum of N1,725,000.00 with interest at the rate of 15% per annum. The General Court Martial (hereinafter abbreviated as ‘GCM’) also ordered that the appellant’s properties be auctioned.

Dissatisfied with the decision of the general court martial, the appellant appealed to the Court of Appeal.