credit of the drawer of the cheque in the bank on which the cheque was drawn, shall be guilty of an offence and on conviction shall – 2. (i) In the case of an individual be sentenced to imprisonment to two years, without the option of a fine, and (ii) In the case of a body corporate be sentenced to a fine of not less than N5, 000.00. For the purposes of subsection (1) of this Section – (a). The reference to anything capable of being stolen shall be deemed to include a reference to money and every other description of property, things in action and other intangible property; (b). A person who draws a cheque which is dishonoured on the ground stated in the subsection and which was issued in settlement or purported settlement of any obligation under an enforceable contract entered into between the drawer of the cheque and the person to whom the cheque was issued, shall be deemed to have obtained credit for himself by means of the cheque notwithstanding that at the time when the contract was entered into, the manner in which the obligation would be settled was not specified. As rightly submitted by the learned Counsel for the Accused, to successfully secure conviction under the above section of the Dishonoured Cheques Act, the Prosecution must prove beyond reasonable doubts the following ingredients of the offence: (1). The cheque was issued by the Accused person to the nominal complainant. (2). The cheque was presented to the bank within three months from the due date. (3). The cheque was dishonoured for lack of funds in the drawer’s Account on which the cheque was drawn. In this case, what is the evidence presented to the Court by the Prosecution witnesses and the Accused having regard to the above ingredients of the offence. 3