Rex V. Emanuel Kanwe Odiakosa (1944)
LawGlobal Hub Judgment Report – West African Court of Appeal
Criminal Law—Charge of fraudulent false accounting, under Criminal Code, section 438—Prima facie of omission to enter items with intent to delay discovery of cash deficit—Whether accused should be called upon—Case stated.
Upon the prosecution only establishing a prima facie case that Defendant had omitted to enter items with intent to delay the discovery of a general deficiency in the cash of his employer, the trial Judge ruled that per se that did not amount to a prima facie case of omitting to make such entries with intent to defraud within the meaning of section 438 of the Criminal Code, and stated a case inquiring whether his ruling was right, or what should be done if wrong. On consideration :—
that the trial Judge’s ruling was wrong.
Held : also that the defendant should be called upon for his defence and that the Judge should, at the close of the case, decide whether in fact there was an intent to defraud.