The Appellant who is equally the Cross Respondent was charged and tried by a General Court Martial for various offences that violate the spirit of Armed Forces Decree No. 105 of 1993. The charges are that he disobeyed standing orders contrary to Section (1) of Decree No. 105 of 1993. And that he engaged in private business and received gratification of N12,000,000.00 from Agric (Nig) Ltd.; that contrary to Section 91 of the said Decree he donated the sum of N1,000,000.00 to Christ Chapel International Church Ijora, that he travelled to London without official permission and lodged a sum of £40,000.00 with Barclays D/C London situate at 25 - 27 Northumberland Avenue London. He was convicted and sentenced by the General Court Martial, but not satisfied with the judgment of the Court Martial, he appealed to the Court of Appeal. Again before the Court of Appeal, his appeal was dismissed, whereupon he appealed to this Court. The Respondent also Cross-appealed to the Supreme Court.