I refer this Court to the case decided by this Court presided over by Bello Abbas (as he then was) in the case of FRN V. Nasiru Habib Shagari where after he was convicted, he was given an option of fine with an offence that has no option of fine. Finally, we urge this Court to invoke the provisions of Section 510 of the ACJL of Sokoto State, 2019. We pray this Court to temper Justice with mercy. Mashkur Salisu PLO: In response to the Convicts Allocutus, to the best of our knowledge, the Convicts are first time offenders with no record of previous conviction. The amount said to have been misappropriated, has been restituted into the ICPC recovery account and the Commission has successfully paid all the victims. From our records, the Convicts are married with children and I believe the submission of the Convicts Counsel on the fact that they have aged parents. Although the Section providing the punishment with which the Convicts were arraigned does not give an option of fine, we left everything to the discretion of the Court. SENTENCE Court: By the provision of Section 310(3) of the ACJL of Sokoto State, 2019, after conviction while sentencing, a trial Court is required to take into consideration all aggravating and mitigating evidence, or information as a guide in deciding the nature and extent of the sentence to be passed on the Convict. Again by the provision of Section 415(2)(d) of the ACJL of Sokoto State, 2019, a trial Court shall not pass the maximum sentence provided for the offence with which the Convict is charged and convicted where the Convict is a first time offender. 21