charged by the trial court in respect of the offence of criminal breach of trust punishable under section 301 of the Sokoto state Penal Code Law, 2019. Accordingly, since the Supreme Court in the case of Edun V. FRN {2019} 13 NWLR pt 1689 p 326 at 352 has held that in both the offences of criminal breach of trust and criminal misappropriation dishonest misappropriation of property is involved, and person convicted of criminal breach of trust can be convicted of criminal misappropriation because of similarities of elements except entrusted in criminal breach of trust, this court on the basis of the foregoing evidence establishing the elements of the offence of criminal breach of trust against the respondent guilty as charged before the trial court in respect of the offence of criminal misappropriation punishable under section 298 of the Sokoto state Penal Code. On the whole therefore, I find merit I this appeal and it is hereby allowed. The decision of the learned trial Chief Magistrate, Chief Magistrate Court 1, Sokoto in suit No. SK/215C/2019 delivered on the 31/3/2021 in which the respondent was discharged and acquitted for the offences of criminal breach of trust and criminal misappropriation, is hereby set aside, and pursuant to the provisions of section 320 (a) and (b) (ii) of the Sokoto State ACJL 2019, the convict in lieu of the penalty authorized by the Sokoto State Penal Code Law 2019 for the offences of criminal breach of trust and criminal misappropriation with which the convict was convicted by this court, is hereby ordered to make restitution of the N8,000,000:00 to Hajiya Saratu Ladan Tsamiya who is the victim of the crimes. Page 24 of 25