1139, 1141 (INDIANA CT. APP. 1986). The Defendant must have converted the Property to his own use or for purposes other than those for which it was entrusted. It is clear that conversion may not ordinarily be a matter of direct proof, but when it is established that the Property, is entrusted to him or that he had dominion over it and rendered false explanations for his failure to account for it, then an inference of conversion may readily be made. A whole series of contemporaneous facts and surrounding circumstances of an event must be considered together in the circumstances of the case, in order to fix the Defendant irresistibly with the commission of the offence of Criminal Breach of Trust. See the cases of LORTIM VS THE STATE (1997) 2 NWLR PART 490, PAGE 711 AT 725 PARAS C-D; AND MAGDALENE ONOGWU VS THE STATE (1995) 6 NWLR PT 401 PAGE 276. His Lordship ADEKEYE JCA, (AS SHE THEN WAS) in PATRICK OKOROJI VS THE STATE (2002) 1 NCC PAGE 279 AT PAGE 297, held that the Prosecution must establish the following elements of Conversion, which are: - 1) Intent to convert the tangible or intangible Property of another to one's own possession and use; and 2) The Property in question is subsequently converted. It is immaterial whether the Thing or Money converted is taken for the purpose of Conversion, or whether at the time of the conversion, it was in the possession of the Person who converts it. The intention must also be shown that the unauthorized act deprives another of his Property, permanently or for an indefinite time. See FRANCIS AKILAPA VS COMMISSIONER OF POLICE (1981) 4 OYSHC AT 558 AT 562-563, where it was held that the intent to permanently deprive the owner of the Money can be formed either at the time of the receipt of the Money or subsequently after the receipt. See also the case of OKOROJI VS THE STATE (2002) 5 NWLR PT 759 PAGE 21 AT PAGE 49 PARAS G-H. In the Act of Conversion, a Person must not only take the Money, but must use it for his own purposes. However, this does not require that the Defendant actually took the Money and used it to buy something or otherwise spent it. Courts have held it enough that to transfer the Money to a Bank Account or even to refuse or fail to hand over the owner's Money when the owner demands it. As regards Use, the Third Quadruplet Mode, in this Context, refers to a Method or Manner or Purpose of utilizing or employing something or applying something for a Personal Privilege or Benefit. It could even extend to using a Particular Service to achieve an end. Use refers to the applying, taking, holding, employing or deploying something, or consuming an amount of that thing from a limited supply. It also includes obtaining a benefit from something or putting into service to attain an end or availing one’s self of something as a means to an end. Depending on the Context in which it is used, it could have a positive or negative connotation. A Person who misappropriates Funds with the intent to later return the Money to the rightful owner is still Guilty of Use or Misappropriation. It also does not matter if the Misappropriation or Use only lasted for a short amount of time. To prove Use of the Funds in the Central Bank of Nigeria Cheque as well as Funds of the Plateau State Government and the Accountant General of Plateau State, the Prosecution is to establish any personal benefit, whether financial or otherwise, accruing to the Defendant by showing beyond a reasonable doubt that the deployment of the Funds was to his own personal use. It is expected of the Prosecution to show that the Defendant got his hands grubby with filthy lucre by gaining from the Funds in a sordid, distasteful or in a dishonourable and shameful way. 112

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