EFFAH AND ANOTHER vs THE REPUBLIC

The first appellant, an accounts clerk at Tripple “R” Co Ltd, was responsible for paying ¢11,700,000 into Pioneer Tobacco Co's remittance account at Agricultural Development Bank (ADB), Nkawkaw. Instead of depositing cash, he issued a personal cheque and a pay-in slip indicating cash denominations, which was stamped by the second appellant, a bank assistant officer. The first appellant faxed the stamped pay-in slip as proof of payment, but did not have sufficient funds in his account. The second appellant later realized the shortfall and instructed the first appellant to destroy duplicate pay-in slips. The first appellant admitted to having embezzled the money prior to the bank transaction and later repaid the amount after selling his house. The first appellant was convicted of stealing, and the second appellant was convicted of abetment of stealing based on his actions at the bank.

JUDGEMENT Amonoo-Monney JA. Delivered the judgment of the court at the invitation of Afreh JA. On 13 April 2000 we allowed the appeal of the second appellant, quashed his conviction for abetment of stealing and set aside the enhanced sentence imposed on him on appeal by the High Court, Koforidua. We now proceed to give reasons for allowing his appeal and also to give judgment in the appeal by the first appellant. The first and second appellants were on 26 February 1999 convicted by the Circuit Court, Mpraeso of the offences of stealing and abetment of stealing, respectively. The first appellant was sentenced to a fine of ¢6 million or, in default, three years’ imprisonment with hard labour and the trial court ordered that “if the fine is paid, ¢4 million be refunded to the complainant as compensation.” The second appellant was sentenced to a fine of ¢1,500,000 or two years’ imprisonment with hard labour. Both appellants appealed against their convictions and sentenc...