which are the subject of theft, has been released to one of the custom officers in person of one CSC Salihu Aran. In sentencing the convict, cognizance must also be taken of the punishment provided for the offences of theft, illegal possession of firearm and attempt to escape from lawful custody. By the provision of Section 287 of the Sokoto State Penal Code Law Cap. 104 laws of Sokoto state 1996, the offence of theft is punishable with ten {10} years imprisonment while attempt to escape from lawful custody punishable under section 172 of the same penal code law has seven {7} years imprisonment or with fine or both. The offences of illegal possession of firearms punishable under section 3 (1) of the Robbery and Firearms {Special Provisions} Act Cap. R11 Laws of the Federation of Nigeria 2004, is punishable with a fine of twenty thousand {N20,000} naira or ten years imprisonment or to both. From the wordings of section 172 of the Sokoto state penal code law Cap. 104 laws of Sokoto state 1996 and section 3 (1) of the Robbery and Firearms {Special Provisions} Act Cap. R11 Laws of Nigeria 2004, the trial court has been given discretion in relation to term of imprisonment as well as giving option of fine in lieu of imprisonment. Although section 287 of the Sokoto State Penal Code Law Cap. 104 Laws of Sokoto State 1996 appeared to have imposed only a term of imprisonment as the only punishment upon conviction of a defendant, section 510(1) of the ACJL of Sokoto State 2019, has given a trial court in appropriate circumstances the discretionary power to impose a fine Page 17 of 18