The Nigeria Air force had a Chief of staff. He retired around April or so in 1996. It was the practice under the Nigeria Air force (N.A.F.) for its component units to make requisition for cash to its Headquarters. The form used for this purpose was NAF from No. 1487. In the form, the purpose for which money is being requisitioned stated. The amount required is also stated. About January 1996, the pay and Accounting Group (PAG) of the Nigeria Air Force, Ikeja made requisitions for cash to the headquarters. The form used for this purpose was NAF Headquarters in Lagos. The forms were tendered in evidence as exhibits 9A; 9Band 9C.They bore respectively the numbers 0907, 0908 and 0909.

The normal expectation was that the funds released following the approval of the forms would only be used for the approved purposes. However, some officers and men of the Nigerian Air force including the appellant and the other 8 Air force officers charged with him, were alleged to have shared the money totaling N10m amongst themselves.

The Nigerian Air Force also had an account ‘OPS Harmony’ with the Central Bank of Nigeria. From this account, a sum of N48m was withdrawn by cheque. There were two signatories to the cheque. The appellant signed the cheque and another Sqn.

Ldr. Daniel signed as the second signatory. Evidence was led by the prosecution that no one existed by the name Sqn. Ldr. Daniel. Further, expert evidence was led to show that the same person who signed the appellant’s signature also forged the signature of Sqn. Ldr. P. Daniel. It was in this circumstances that the appellant was charged with eight others of diverse offences arising from N10m and N48m.The appellant was convicted and sentenced to a total of 69years imprisonment. Being dissatisfied with the decision of the Court Marital, the appellant appealed to the court of Appeal.