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. As regards the Second Mode of Use,it 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. As regards the Third Mode of Disposal, it refers to the Act of transferring the Property or relinquishing the Control over the Property to Another’s Care or Possession, where through the Operation of Law, the Title over that Property is lost. This Act of Disposal could either be done by the Defendant for his own Personal Interests or could on behalf of a Third Party or Parties. It could also mean the Systematic Destruction by the Defendant, who had Power and Authority to dispose as he willed. 37

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