Isaya s/o Magige Sasi v. R., Crim. App. 127-A-67, 9/2/68, Seaton J.

Isaya s/o Magige Sasi v. R., Crim. App. 127-A-67, 9/2/68, Seaton J.

Accused was convicted inter alia, of false accounting [P.C. s. 317(b)], on evidence that he had falsified a record of a journey he had taken with a Government Transport vehicle. As officer-in-charge of a Police Station, he went with one of his subordinates on a three-day trip to apprehend two women. He said that he had done this to assist the local Magistrate, in connection with a civil matter involving the women. He recorded the trip in the Motor Log Book, however, as a journey to cities other than those actually visited in connection with a criminal case then being investigated.

            Held: An intention to defraud is essential to the offence of false accounting. An intention to conceal previous dishonest or fraudulent acts, either for personal financial gain or toe protect an accused ’s employment security, is such a fraudulent intention. [Citing George Woodgate v. R.,, (1959) E. A. 525; Rex v. Sayed Hadi Husseing Shah, (1941) 8 E.A.C.A. 36] Appeals on false accounting charges dismissed.