through which the Defendant is alleged to have committed the said Offences. Section 2(1) of the BILLS OF EXCHANGE ACT 1917, refers to a Cheque and Draft, as a Prescribed Instrument, and either of these Instruments are capable of "Delivery". This Act defines “Delivery” as a “Transfer of Possession, Actual or Constructive, from one Person to Another”. In other words, Money, whether in a Cash Form or encased in a Cheque or Draft, still remains a Moveable Property, which are capable of being perceived with the human senses, either by touching it, seeing it, feeling it, smelling it and/or in fact, tasting it. It is certainly not the working of the mind. The adjective “Moveable” which qualifies the Property is not defined in Section 18(1) of the Interpretation Act 1964. Rather, it defines “Immovable Property” to mean, “Land”. This Definition of Moveable Property is seen in Section 12 of the Penal Code, which states “Moveable Property” to include Corporal Property of every description except Land and Things attached to the Earth or permanently fastened to anything which is attached to the Earth.” S.S. RICHARDSON in his NOTES ON THE PENAL CODE LAW CAP. 89 LAWS OF NORTHERN NIGERIA 1996, annotated the words “Corporeal Property” to be “Property which may be perceived by the Senses; the definition therefore excludes all choses in action and obligations of all kinds, which are not so capable of being perceived.” Further Reference is finally made to the case of ASGHAR ALI KHAN VS KURSHED ALI KHAN (1901) 17 TLR PAGE 715 AT PAGE 716, PC, where “movable property” was held to include Money. As regards the Element of Ownership, WORDS AND PHRASES: LEGALLY DEFINED THIRD EDITION VOLUME 3, BUTTERWORTHS 1989 PAGE 304, defines “Owner” as Ownership consists of innumerable rights over property, for example the rights to exclusive enjoyment, of destruction, alteration and alienation, and of maintaining and recovering possession of the property from all other Persons. Ownership is nevertheless divisible to some extent. For example, one or more of the collection of rights constituting ownership may be detached. Thus Prima Facie an Owner is entitled to possession or to 243

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