R v Mahanye and Others (CRI/T 28 of 93) [1998] LSCA 37 (4 May 1998)

CRI/T/28/93 IN T HE H I GH C O U RT OF L E S O T HO In matter between: R EX and L E R A TO M A H A N YE M A M O H L O MI M O N Y A NE K O E NA M O R A LE M A C H A KA M O H A PI 1st 2ND 3RD 4TH A C C U S ED A C C U S ED A C C U S ED A C C U S ED J U D G E M E NT Delivered by the H o n o u r a b le C h i ef Justice, Mr Justice J. L. K h e o la on the 4th d ay of M a y, 1 9 98 T he accused are charged with twenty-one counts of theft. T he charges read as follows: C O U NT 1 That: In that u p on a b o ut the 19th d ay of April, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 1, 6 1 2 . 40 ( o ne T h o u s a n d, six h u n d r ed a nd twelve M a l o ti a nd Forty C e n ts the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 2 T H A T: In that u p on or a b o ut the 15th d ay of M a y, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 7 9 8 . 00 ( S e v en H u n d r ed a nd N i n e ty Eight Maloti) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 3 T H A T: In that u p on or a b o ut the 22nd d ay of M a y, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal Ml 130.00 ( O ne T h o u s a n d, o ne h u n d r ed a nd thirty Maloti) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U N T4 T H A T: In that u p on or a b o ut the 28th d ay of M a y, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r, in the district of M a s e r u, the said accused did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 1 , 3 1 6 . 80 ( O ne T h o u s a nd three h u n d r ed a nd Sixteen Maloti a nd Eighty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U N TS T H A T: In that u p on or a b o ut the 29th d ay of M a y, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 2 , 7 6 9 . 60 ( T wo T h o u s a nd S e v en H u n d r ed a nd Sixty N i ne Maloti a nd Sixty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 6 T H A T: In that u p on or a b o ut the 30th d ay of M a y, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 1 , 1 4 1 . 60 ( O ne T h o u s a nd O ne H u n d r ed a nd Forty O ne Maloti a nd Sixty lawful possession. C O U N T7 T H A T: In that u p on or a b o ut the 1st day of J u n e, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 2 , 4 3 7 . 20 ( T wo T h o u s a nd F o ur H u n d r ed a nd Thirty S e v en Maloti a nd T w e n ty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. COUNT8 THAT: In that u p on or a b o ut the 25th d ay of July, 1 9 84 a nd at or M a s e r u, in the district of M a s e r u, the said accused did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 9 3 4 . 00 ( N i ne H u n d r ed a nd Thirty F o ur M a l o t i) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 9 T H A T: In that u p on or a b o ut the 7th day of A u g u s t, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 1 , 1 1 5 . 80 ( O ne T h o u s a nd O ne H u n d r ed a nd Fifteen Maloti a nd E i g h ty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 10 T H A T: In that u p on or a b o ut the 13th d ay of S e p t e m b e r, 1 9 84 and at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M l , 1 4 2 . 70 ( O ne T h o u s a nd O ne H u n d r ed a nd Forty T wo Maloti a nd S e v e n ty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their L aw possession. C O U NT 11 T H A T: In that u p on or a b o ut the 14th d ay of S e p t e m b e r, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 8 2 8 . 50 (Eight H u n d r ed a nd T w e n ty Eight Maloti a nd Fifty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 12 T H A T: In that u p on or a b o ut the 18th d ay of S e p t e m b e r, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 9 6 8 . 00 ( N i ne H u n d r ed a nd Sixty- Eight Maloti) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 13 T H A T: In that u p on or a b o ut the 27th S e p t e m b e r, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 2 , 4 4 2 . 50 ( T wo T h o u s a nd F o ur H u n d r ed a nd Forty T wo M a l o ti a nd Fifty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 14 T H A T: In that u p on or a b o ut the 6th N o v e m b e r, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said accused did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 3 , 1 4 1 . 00 (Three T h o u s a nd O ne H u n d r ed a nd Forty O ne M a l o t i) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 15 T H A T: In that u p on or a b o ut the 7th d ay of N o v e m b e r, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 4 , 5 7 0 . 50 ( F o ur T h o u s a nd F i ve H u n d r ed a nd S e v e n ty M a l o ti a nd Fifty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 16 T H A T: In that u p on or a b o ut the 13th d ay of N o v e m b e r, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 3 , 6 6 4 . 00 (Three T h o u s a nd Six H u n d r ed a nd Sixty F o ur Maloti) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 17 T H A T: In that u p on or a b o ut the 20th d ay of N o v e m b e r, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 3 , 3 9 6 . 00 (Three T h o u s a nd T h r ee H u n d r ed a nd N i n e ty Six Maloti) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 18 T H A T: In that u p on or a b o ut the 21st d ay of N o v e m b e r, 1 9 84 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said accused did o ne or t he other or all of t h e m, unlawfully a nd intentionally steal M 3 , 5 2 2 . 50 (Three T h o u s a nd Five H u n d r ed a nd T w e n ty T wo Maloti a nd Fifty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 19 T H A T: In that u p on or a b o ut the 25th d ay of D e c e m b e r, 1 9 84 and at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 7, 667.90 ( S e v en T h o u s a nd S ix H u n d r ed a nd Sixty S e v en Maloti a nd N i n e ty Lisente) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 20 T H A T: In that u p on or a b o ut the 25th d ay of S e p t e m b e r, 1 9 85 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 9 , 2 0 6 . 00 ( N i ne T h o u s a nd T wo H u n d r ed a nd S ix M a l o t i) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. C O U NT 21 T H A T: In that u p on or a b o ut the 27th F e b r u a r y, 1 9 85 a nd at or near Traffic a nd Transport D e p a r t m e nt offices at M a s e r u, in the district of M a s e r u, the said a c c u s ed did o ne or the other or all of t h e m, unlawfully a nd intentionally steal M 3 , 8 6 9 . 00 ( T h r ee T h o u s a nd Eight H u n d r ed a nd Six N i ne Maloti) the property of L e s o t ho G o v e r n m e n t, then in their lawful possession. It is c o m m on cause that A1 a nd A2 w o r k ed at the M a s e ru offices of Traffic a nd Transport D e p a r t m e n t. A1 w as the supervisor in that office. A2 w as o ne of the r e v e n ue collectors. A3 a nd A4 w e re checkers at the Treasury. W h en the charges w e re read to t h em they all pleaded not guilty. T he C r o wn w as left with the task of p r o v i ng its case b e y o nd a reasonable doubt. In order to discharge the o n us the C r o wn called eleven witnesses. B e f o re dealing with the evidence of s o me of the witnesses it will be convenient to set out the p r o c e d u re w h en m o n ey is received f r om m e m b e rs of the public. T he revenue collectors are p r o v i d ed with receipt b o o ks for various services s u ch as p a y m e nt of m o t or vehicle registration certificate, licences a nd temporary/special permits. W h en a r e v e n ue collector receives m o n ey f r om a m e m b er of the public he or s he issues a receipt for that particular service. T he original c o py of the receipt (usually w h i te c o p y) is g i v en to the p e r s on p a y i ng the m o n e y. At the e nd of the d a y, i.e. at about 3.00 p . m. e v e ry r e v e n ue collector balances his or her b o o k s. T he m o n ey s he has collected m u st tally with her receipt b o o k s. S he takes the m o n ey a nd her receipt b o o ks to A1 w ho c h e c ks the m o n ey against the receipts a nd satisfies herself that they tally. S he ( A 1) takes the m o n ey a nd k e e ps it safely. T he b o o ks are returned to the r e v e n ue collector. It is the duty of the supervisor ( A 1) to take the m o n ey a nd deposit it into the L e s o t ho G o v e r n m e nt account at Standard B a nk on the following day. After a b a nk deposit slip h as b e en issued A1 a nd her r e v e n ue collectors m u st take the receipt b o o ks a nd the b a nk deposit slip to the T r e a s u ry for c h e c k i n g. H o w e v e r, before the d o c u m e n ts are taken to the Treasury, certain other d o c u m e n ts h a ve to be prepared by the r e v e n ue collectors for the presentation of their receipt b o o ks a nd the b a nk deposit slip. O ne of s u ch d o c u m e n ts is the R e v e n ue Collectors C a sh B o ok ( A . G . 1 6 2) w h i ch provides for the Collector's N a m e, Station, D a t e, Receipt Serial N u m b e r s, N u m b er of receipts, A m o u nt collected a nd C o i n a ge Allocation. At the b o t t om it is signed by the R e v e n ue Collector a nd by the C h e c k i ng Officer at the Treasury. B o th officers s t a mp it with their date s t a m p s. A n o t h er d o c u m e nt is the P a y i n g - i n - V o u c h er for r e v e n ue a nd other receipts. It is addressed to the A c c o u n t a n t - G e n e r al a nd h as to be signed by the R e v e n ue Collector w ho h as prepared it. It has a space for the D e p a r t m e n t al D a te S t a m p. Full particulars of credit a nd serial n u m b e rs of receipts issued m u st be s u m m a r i s ed on this f o r m. T he duplicate copies of receipts issued will be attached to this f o rm together with a c o py of the R e v e n ue Collector's C a sh B o o k. At the Treasury the c h e c k er c h e c ks all the receipts issued a nd places her date s t a mp on the b a ck of the last receipt issued w h e re the total a m o u nt of m o n ey received is s h o wn as reflected by all the receipts issued. After c h e c k i ng the b o o ks a nd h a v i ng satisfied herself that the receipts tally with the m o n ey collected, she then issues an a c k n o w l e d g m e nt receipt w h i ch s h o ws that a m o u nt of m o n ey she received f r om that particular r e v e n ue collector w h o se b o o ks w e re c h e c k e d. A c o py of that receipt is given to the revenue collector c o n c e r n e d. To c o m p l e te the w h o le transaction an entry is m a de in the Register kept at the Treasury. T he Register s h o ws all m o n i es paid to the Treasury by all Ministries a nd D e p a r t m e n t s. A l t h o u gh A1 w as not e x p e c t ed to issue receipts, w h en the n e ed arose she assisted the revenue collectors to issue receipts to m e m b e rs of the public. S h e, h o w e v e r, never prepared or c o m p l e t ed a r e v e n ue collectors' cash b o ok or a paying-in-voucher for r e v e n ue or other receipts. T h o se last m e n t i o n ed d o c u m e n ts w e re the responsibility of the r e v e n ue collectors. T he a b o ve short s u m m a ry of the procedure at the Traffic a nd Transport D e p a r t m e nt is gathered f r om the evidence of the following C r o wn witnesses; P . W .2 Malefetsane M o r o l o n g, P . W. 4 M a n t h o li L e s a o a n a, P . W .5 Matisetso L e n o e s a, P . W .6 N g o a j a ne M o h a le a nd P . W .9 L e h l o h o n o lo S w a n e. P . W. 4, 5 a nd 6 w e re r e v e n ue collectors. Their e v i d e n ce as regards the p r o c e d u re in the collection of r e v e n ue is the s a m e. T h ey testified that s o m e t i m es w h en A1 w as absent A2 did her j ob of c h e c k i ng the b o o ks of the r e v e n ue collectors at the e nd of the d ay a nd taking the m o n ey collected for safe keeping. T h ey w e r e, h o w e v e r, not sure of the dates on w h i ch A2 so acted for A 1. T h e re is no indication that on the relevant dates covering the t w e n t y - o ne charges A2 acted for A 1. O ne of the witnesses w as under the impression that A1 or A2 signed the revenue collectors' cash b o ok w h en they c h e c k ed the b o o ks at the e nd of e a ch day. T h at is not correct b e c a u se all the revenue collectors* cash b o o ks before C o u rt have not been signed by A1 or A2. To c o m p l e te their e v i d e n ce on proper p r o c e d u re the C r o wn h a n d ed in certain d o c u m e n ts c o n n e c t ed with C o u nt 20 w h i ch w e re m a r k ed Exhibit " 1 3 ". C o u nt 20 involved t wo a m o u n t s. O ne a m o u nt of M3 5 5 4 . 90 w as properly a c c o u n t ed for. It consists of t wo a m o u n t s. T he first a m o u nt of M2 6 2 4 . 20 is reflected in the paying-in-voucher a nd the r e v e n ue collector's cash b o ok both dated the 25th S e p t e m b e r, 1 9 8 5, the Treasury v o u c h er N o. is 8 0 1 8 8 3 4. T he s e c o nd a m o u nt of M 9 3 0 . 70 is reflected in the paying-in-voucher a nd the r e v e n ue collector's cash b o ok both dated the 25th S e p t e m b e r, 1 9 8 5. T he Treasury v o u c h er N o. is 8 0 1 8 3 5. F or the total of M3 5 5 4 - 90 there are t wo b a nk deposit slips-one for 10 cents a nd the other for M3 554.80. B o th w e re signed by A1 and certified as correct by the R e v e n ue Inspector. T h e re is an a c k n o w l e d g m e nt receipt N o . 4 0 4 90 dated the 30th S e p t e m b e r, 1 9 8 5. T he a b o ve a m o u nt w as entered in the Treasury Register (Exhibit " A A ") at page 28. P . W. 9 L e h l o h o n o lo S w a ne is the star witness for the C r o wn b e c a u se he audited the account b o o ks w h i ch w e re used by the accused in this trial. He is a civil servant in the Ministry of Finance. In A u g u s t, 1 9 86 he w as the Senior Auditor in the D e p a r t m e nt of Audit. M r. S. M o l a po w as the Auditor-General. M r. Z w a ne testified that he holds a B. C o m. D e g r ee a nd he attended m a ny courses. He specialised in accounting. He w as given the assignment to audit the account b o ok of the D e p a r t m e nt of Traffic a nd Transport in A u g u s t, 1 9 8 6. T he b o o ks c o v e r ed the period f r om 1 9 84 to 1986. H is evidence is to the effect that w h en he c a me to the offices of the D e p a r t m e nt of Traffic a nd Transport he c h e c k ed or audited m a ny receipt b o o ks used by the accused a nd revenue collectors' cash b o o ks w h i ch w e re prepared by the revenue collectors. W h en he audited the b o o ks the accused w e re no longer present b e c a u se they h ad b e en u n c e r e m o n i o u s ly dismissed. In C o u nt 1 he checked/audited the following receipts (See Exhibit " A " :) 4 2 4 2 14 - 4 2 4 2 49 a m o u nt collected M 8 2 4 - 00 4 2 4 9 0 6 - 4 2 4 9 18 " 4 2 5 3 3 9 - 4 2 5 3 75 " 1 2 6 26 - 1 2 6 42 2 2 76 - 2 2 80 " " " " " " 2 1 6 - 00 3 8 6 - 20 1 1 9 - 00 6 7 - 00 Total M 1 6 1 2 - 00 T he revenue collectors' cash b o ok and the receipt b o o ks are exhibit " 2 9 ". It w as prepared by A 2. It has the date stamps of the D e p a r t m e nt of Traffic a nd the Treasury but no signatures. T h e re is no paying-in v o u c h er w h i ch ought to h a ve b e en prepared to a c c o m p a ny E x. " 2 9" to the Treasury. T h e re is no b a nk deposit slip a nd the a m o u nt d o es not appear in the register (Exh. " A A " ). M r. S w a n e 's conclusion w as that the m o n ey w as never deposited into the b a n k. In C o u nt 2 he audited the following receipts (See Exhibit " B " ): 2 3 63 2 3 69 a m o u nt collected M 2 5 5 - 00 4 4 33 4 4 37 2 9 0 59 2 9 0 61 6 4 01 6 4 07 4 2 6 0 80 4 2 4 6 90 4 2 4 6 90 " " " " " " " " " " 7 5 - 00 9 5 - 00 2 7 6 - 00 2-00 9 5 - 00 Total 7 9 8 - 00 T he revenue collectors' cash b o ok w as prepared by a certain F. M. L e p h o t o. It has no date s t a mp of Traffic D e p a r t m e nt and no signature. It has the Treasury s t a mp but no signature a nd no b a nk deposit slip. M r. S w a n e 's conclusion is that the m o n ey w as never deposited into the bank. In Count 3 he audited the following receipts (See Exhibit " C " ): 2 3 46 2 3 50 a m o u nt collected M 1 6 5 - 00 2 4 02 4 4 88 4 4 93 2 9 0 67 2 9 0 68 6 4 37 6 4 43 " " " " 4 2 4 7 25 4 2 4 7 30 " " " " " " Total 70-00 90-00 295-00 195-00 90-00 905-00 T he revenue collectors" cash b o ok w as prepared by A 2. It has the date stamp of the Department of Traffic but no stamp or signature of the Treasury. It has no b a nk deposit slip. M r. Swane's conclusion is that the m o n ey w as never deposited into the bank. In C o u nt 4 he checked the following receipt books: (See Ex " D " ): 4 2 8 3 29 4 2 8 3 32 a m o u nt collected M 60-00 2 2 59 2 2 61 " 4 2 5 7 39 4 2 5 7 50 4 2 8 0 80 4 2 8 0 83 4 2 8 8 89 4 2 8 9 15 " " " 1 3 1 39 1 3 1 50 . " 1 3 1 60 " " " " " " " 54-60 6 1 4 - 00 51-00 2 9 4 - 00 114-60 124-60 Total 1316-00 In C o u nt 5 he audited the following receipt b o o ks (See exhibit " E " ): 2 9 0 08 2 9 0 10 a m o u nt collected M 4 6 5 - 00 2 4 54 2 4 63 6 5 57 6 5 72 6 5 69 6 5 79 4 2 6 0 90 4 2 6 9 11 4 2 7 0 01 4 2 7 0 09 " " " " " " " " " " 334-00 225-00 240-00 3-20 135-00 Total 1402-20 T he revenue collectors' cash b o ok ( Ex E) w as prepared by A 2. It has the date s t a mp of the D e p a r t m e nt of Transport but no signature of A 2. T h e re is no signature of the checking officer n or the Treasury date s t a m p. T h e re is no b a nk deposit slip. M r. S w a n e 's conclusion is that the m o n ey w as n e v er deposited into the b a n k. T h e re is the second revenue collectors' cash b o ok w h i ch appears to h a ve b e en prepared by A 1. Receipts are as follows: 4 2 6 5 01 4 2 6 5 10 a m o u nt collected M 5 4 8 - 00 4 2 8 3 33 4 2 8 6 42 4 2 8 0 84 4 2 8 0 89 4 2 8 9 16 4 2 8 9 52 1 3 1 75 " " " " " " " " 1 5 8 - 00 1 0 8 - 00 3 1 8 - 80 2 3 6 - 60 Total 1 3 6 7 - 40 This revenue collectors' cash b o ok has all the signatures a nd the Treasury date s t a mp a nd R e v e n ue Inspectors' Certificate. H o w e v e r, there is no b a nk deposit slip. In C o u nt 6 he audited the following receipt b o o k s: (See Ex " F ") 4 2 6 5 11 4 2 6 5 17 a m o u nt collected M 3 2 4 - 00 4 2 8 3 43 4 2 8 3 51 4 2 8 9 53 4 2 8 9 93 2 2 63 2 2 64 " " " 1 3 1 76 1 3 1 97 " " " " " Total 1 4 8 - 00 4 1 6 - 20 3 6 - 00 2 1 7 - 40 1 1 4 1 - 60 This revenue collectors' cash b o ok does not bear collector's n a me n or does it bear her signature. T h e re is a date s t a mp of the D e p a r t m e nt of Transport. No checking officer's signature a nd Treasury stamp. T h e re is no b a nk deposit slip. In C o u nt 7 he audited the following receipt b o o ks (See Ex " G " ): 2 4 67 2 4 70 a m o u nt collected M 1 6 1 - 80 2 9 0 14 2 9 0 15 6 5 81 6 5 83 - 4 2 7 0 42 4 2 7 0 56 " " " " " " " " 2 1 1 - 00 9 0 - 00 3 0 - 00 2 2 5 - 00 Total 7 1 7 - 00 T he revenue collectors' c a sh b o ok d o es not s h ow the n a me of the r e v e n ue collector. It is not signed by the collector nor by the checking officer. It h as the date s t a mp of the D e p a r t m e nt of Traffic and Transport. T h e re is no b a nk deposit slip. It s e e ms that on the s a me day, 1st June 1 9 84 another revenue collectors' cash b o ok w as c o m p i l ed by o ne E . M. Lesaoana, It c o m p r i s es the following receipt b o o k s: 4 2 8 0 90 4 2 8 1 44 a m o u nt collected M 519-80 4 2 8 9 94 4 2 9 0 00 13200 1246 2 2 65 2 2 68 4 2 8 3 52 4 2 8 3 57 4 2 6 5 18 4 2 6 5 39 4 2 6 5 40 4 2 6 5 41 4 2 8 1 45 4 2 8 1 50 " " " " " " " " " " " " " " " " 57-00 42-00 529-80 15-00 91-00 392-60 15-00 58-00 Total 1720-20 There is no bank deposit slip for this a m o u nt as well. In Count 8 he audited the following receipt books (See E x. " H " ): 4 7 76 4 7 80 a m o u nt collected M 60-00 4 7 75 3 1 00 " 3 0 96 3 1 00 7 1 32 3703 2 9 1 93 2 9 1 94 4 2 6 1 73 4 2 6 1 75 4 3 3 1 56 4 3 3 1 69 " " " " " " " " " " " " " 12-00 110-00 225-00 95-00 123-00 24-00 285-00 Total 934-00 T he revenue collectors' cash b o ok w as prepared by one A. M o h a p i. There are no signatures but both date stamps are there. W h at is missing is the bank deposit slip. In C o u nt 9 he audited the following receipt b o o ks (See E x. "I"): 7 1 79 7 1 89 a m o u nt collected M 4 0 1 - 00 4 8 51 - " 3 6 59 3 6 71 2 9 1 58 2 9 1 60 4 8 00 - 4 2 6 2 00 4 2 6 2 04 " " " " 4 3 3 2 31 4 3 3 2 44 . " " " " " " " 12-00 4 2 9 - 00 4 5 - 00 12-00 6-80 2 1 0 - 00 Total 1115.50 This revenue collectors' cash b o ok does not s h ow the n a me of a person w ho prepared it nor her signature but only the date s t a mp of the department of Traffic. T he signature of the checking officer is there a nd she signed as the R e v e n ue Inspector. There is no b a nk deposit slip. In C o u nt 10 he audited the following receipt b o o ks (See E x h. " J " ): 4 1 33 4 1 50 a m o u nt collected M 5 4 5 - 00 5 6 30 6 5 34 " 2 9 1 49 - 7 3 59 7 3 67 5 3 2 3 18 5 3 2 3 22 4 3 1 4 24 4 3 1 4 30 " " " " " " " " " 6 0 - 00 9 8 - 00 2 9 7 - 00 4 5 _ 20 9 7 - 50 Total 1 1 4 2 - 70 T he revenue collectors' cash b o ok w as prepared by a certain N. M o h a pi w ho did not sign it but date s t a m p ed it. It has the Treasury s t a mp a nd signature of the checking officer w ho signed as R e v e n ue Inspector. T h e re is no b a nk deposit slip. In C o u nt II he audited the following receipt b o o ks (See E x. " K " ): 5 6 35 5 6 37 a m o u nt collected M 36-00 7 3 68 7 3 72 3 7 55 5 3 2 3 23 5 3 2 3 24 4 3 1 4 31 4 3 1 4 35 " " " " " " " " 150-00 165-00 395-00 82-50 Total 828-50 T he revenue collectors' cash b o ok w as prepared by a certain N. M o h a p i; she did not sign it but stamped it with her official stamp. At the Treasury it appears to have been signed and date stamped by a checking officer w ho certified it as correct. There is no b a nk deposit slip. In C o u nt 12 he audited the following receipt b o o ks (See Ex " L " ): 3 7 76 3 7 82 a m o u nt collected M 2 2 5 - 00 3 7 68 3 7 75 2 9 1 50 - 5 6 49 5 6 50 3 0 6 83 - 7 3 77 7 3 87 5 3 2 3 27 5 3 2 3 28 4 3 1 4 41 4 3 1 4 50 " " " " " " " " " " " " " " 2 4 2 - 00 15-00 24-00 15-00 245-00 22-00 180-00 Total 968-00 T he revenue collectors* cash b o ok w as prepared by one N. M o h a p i. S he did not sign it but stamped it with her official date stamp. At the Treasury it w as signed by a checking officer w ho certified it as correct. No b a nk deposit slip. In C o u nt 13 he audited the following receipt b o o ks (See E x. " M " ): 4 2 31 4 2 50 a m o u nt collected M 8 7 0 - 00 4 2 51 5 2 70 7 4 26 7 4 38 5 9 01 5 9 02 5 3 2 3 40 5 3 2 3 42 4 3 1 4 90 4 3 1 5 00 " " " " " " " " " " 8 3 4 - 00 4 6 4 - 00 2 4 - 00 5 5 - 00 1 9 5 - 00 Total 2 4 4 2 - 00 T he revenue collector's cash b o ok w as prepared by A 2. S he date s t a m p ed it with her official s t a mp but did not sign it. It has the certificate a nd the Treasury date stamp. A checking officer signed it. T h e re is no b a nk deposit slip. In C o u nt 14 he audited the following receipt b o o ks (See E x. " N " ): 4 6 51 4 6 69 a m o u nt collected M 6 0 3 - 00 4 6 43 4 6 50 7 7 08 7 7 23 8 6 71 8 6 76 5 3 2 4 09 5 3 2 4 12 5 3 8 2 35 5 3 8 2 50 " " " " " 5 3 7 0 01 5 3 7 0 08 . " " " " " " " 7 5 5 - 00 4 0 0 - 00 4 8 - 00 2 4 0 - 00 2 4 7 - 50 6 6 7 - 50 Total 3 1 4 1 - 00 T he revenue collectors' cash b o ok w as prepared by A 2. It has her official date s t a mp but no signature. It has both Treasury date s t a mp a nd the certificate a nd a signature. It has no b a nk deposit slip. In C o u nt 15 he audited the following receipt b o o ks (Ex. " O " ): 7 7 24 7 7 30 a m o u nt collected M 227-00 8 6 75 - 4 6 76 4 7 00 4 6 70 4 6 75 4 7 01 4 7 18 5 3 2 4 13 - 5 3 7 0 09 5 3 7 0 22 " " " " " " " " " " ' " 12-00 2 1 3 0 - 00 185-00 1779-00 20-00 217-50 Total 4 5 7 0 - 50 T he revenue collectors' cash b o ok w as prepared by a certain N. M o h a pi and signed by her. It has her official date stamp. It also has the Treasury date stamp and certificate as well as a signature of the checking officer. It has no bank deposit slip. In Count 16 he audited the following receipt b o o ks (See E x h. " P " ): 5001 5 0 17 a m o u nt collected Ml 370-00 4 7 84 4 8 00 4 7 65 4 7 75 8 7 32 8 7 35 7 8 65 7 8 69 5 3 7 7 81 5 3 7 7 90 " " " " " " " " " " 1584-00 335-00 48-00 97-00 230-00 Total 3664-00 T he revenue collectors' cash b o ok w as prepared by A 2. S he did not sign it but stamped it with her official date stamp. It has the Treasury date stamp and the certificate and signature of the checking officer. It has no b a nk deposit slip. In C o u nt 17 he audited the following receipt b o o ks (Exh. " Q " ): 3 0 7 2 24 a m o u nt collected M 15-00 5 1 75 5 1 86 5 2 00 4 4 51 - 5 2 24 7 8 73 5 8 85 " " " " " " " " " " 5 3 7 8 28 5 3 7 8 42 " " Total No bank deposit slip. 120-00 604-00 12-00 2 0 5 4 - 00 351-00 240-00 3 3 9 6 - 00 In C o u nt 18 he audited the following receipt b o o ks (See E x h. " R " ): 5 2 76 5 2 84 a m o u nt collected M 4 5 0 - 00 4 4 52 4 4 60 5 2 25 - 5 2 75 5 2 26 5 2 50 7 8 86 7 9 00 8 0 05 5 3 7 8 43 5 3 7 8 59 " " " " " " " " " " " " " " 96-00 35-00 1280-00 935-00 389-00 90-00 247-00 Total 3522-00 T he revenue collectors' c a sh b o ok w as prepared by A 2. S he s t a m p ed it with her official date s t a mp but did not sign it. It h as the T r e a s u ry s t a mp a nd a signature of the c h e c k i ng officer. T he certificate is also there. T h e re is no b a nk deposit slip. In C o u nt 19 he audited the following receipt b o o ks ( S ee E x h. " S " ): 7 2 26 7 2 50 a m o u nt collected M 9 3 3 - 00 2 " " 2 0 0 - 00 8 7 91 8 7 94 7 2 51 7 2 75 7 2 01 7 2 25 7 1 76 7 2 00 7 1 51 7 1 75 8 2 46 - 7 1 44 7 1 50 5 3 2 4 39 5 3 2 4 55 5 3 4 9 46 5 3 4 9 87 " " " " " " " " " " " " " " " " " " 4 8 - 00 8 8 9 - 00 1 7 6 9 - 00 1 0 4 6 - 00 7 8 6 - 00 1 9 5 - 00 2 6 0 - 00 2 8 - 40 6 2 2 - 50 Total 7 6 6 7 - 90 T he revenue collectors' cash b o ok w as compiled by o ne N. M o h a pi w ho signed it and date stamped it with her official date stamp. At the Treasury it appears to have been stamped and signed by a checking officer. It w as certified correct. There is no bank deposit slip. In C o u nt 20 he audited the following receipt b o o ks (See E x h. " T ' ): 1 6 0 56 - a m o u nt collected M 15-00 5 6 04 5 6 25 1 1 5 38 1 1 5 43 8 4 57 5 8 2 9 76 - 5 6 26 5 6 50 3 4 8 53 3 4 8 66 " " " " " " " " " " " " 2 0 3 5 - 00 2 5 0 - 00 84-00 2-00 9 2 0 6 - 00 2 3 8 - 20 Total 11,830-20 T he revenue collectors' cash b o ok w as prepared by A 2. S he stamped it with her official date stamp but did not sign it. It has both the Treasury date stamp and the certificate that it is correct. There is no bank deposit slip. It will be recalled that in this count an a m o u nt of M 2 6 2 4 - 20 w as properly accounted for and only an a m o u nt of M 9 2 0 6 - 00 per receipt N o s. 5 6 2 6 - 5 6 50 w as not accounted for. In C o u nt 21 he audited the following receipt b o o ks (See E x h. " U " ): 1 5 3 34 1 5 3 50 a m o u nt collected M 2 4 4 3 - 00 1 5 3 22 1 5 3 25 3 9 84 3 9 85 1 5 3 51 1 5 3 54 9 6 22 9 6 39 4 6 2 8 52 4 6 2 8 64 " " " " " " " " " " 1 4 2 6 - 00 2 4 - 00 120-00 180-00 3 0 9 - 00 Total 5 1 3 2 - 00 T he revenue collectors' cash b o ok w as c o m p i l ed by o ne N. M o h a pi w ho date s t a m p ed it and signed it. At the Treasury it w as certified as correct and s t a m p ed properly. T he checking officer signed it. It w as a s o m e w h at strange transaction because another M o h a pi w h o se signature differs f r om that of the first N. M o h a pi c o m p i l ed another revenue collectors' cash b o ok a nd used the last four receipt b o o ks w h i ch appear in the first revenue collectors' cash b o o k. T h ey are: 3 9 84 3 9 85 a m o u nt collected M 2 4 - 00 1 5 3 54 9 6 22 9 6 29 " " 4 6 2 8 52 4 6 6 2 8 64 " " " " 120-00 8 1 0 - 00 3 0 9 - 60 Total 1 2 6 3 - 60 This a m o u nt of M1 2 6 3 - 60 w as properly deposited into the b a nk as evidenced by the paying-in v o u c h er dated the 27th February, 1 9 85 a nd the Treasury V o u c h er N o s. 8 0 3 7 3 6 - 8 0 3 7 3 7. It includes another a m o u nt of M 7 4 2 - 0 0. B o th a m o u n ts m a ke a total of M 2 0 0 5 - 6 0. T he b a nk deposit slip is dated the 1st M a r c h, 1 9 85 a nd it is signed by A1 a nd M o h a pi a nd it appears at p a ge 1 17 of the Register (Exhibit It is clear that the a m o u nt of M 3 8 6 9 - 00 w h i ch is covered by receipts N o s. 1 5 3 3 4 - 1 5 3 50 and 1 5 3 2 2 - 1 5 3 25 w as never deposited into the b a nk account of the Lesotho G o v e r n m e n t. T he evidence of Mr Z w a ne is that all the a m o u n ts of m o n ey appearing in all the counts were stolen by the accused especially A1 w ho w as the supervisor of all the accounts staff at the D e p a r t m e nt of Traffic and Transport. According to his audit of the books of account of that department it w as clear that the a m o u n ts in question w e re never deposited into the revenue account of the Lesotho G o v e r n m e nt at the Standard B a nk at its M a s e ru branch w h e re the account w as kept. All the amounts in question do not appear in the Treasury registers (Exhibits " A A" and " Z ". All the a m o u n ts w h i ch w e re properly accounted for by depositing t h em in the relevant account are in the registers and h a ve b e en given Treasury voucher N o s. These n u m b e rs are stamped on the paying-in voucher. A g o od e x a m p le appears in C o u nt 21 in w h i ch part of the revenue collected w as deposited into the b a nk account. T wo paying-in vouchers for revenue w e re prepared a nd taken to the Treasury w h e re they w e re procedurally dealt with. In all the a m o u n ts w h i ch appear in the twenty-one counts no paying-in vouchers for revenue w e re found and it appears that they w e re never m a de by the revenue collectors. It is c o m m on cause that at the end of each d ay all the revenue collectors g a ve their collections to A 1. It w as her duty to keep the m o n ey safely overnight and b a nk it on the following m o r n i ng in readiness to go to the Treasury with her b a nk deposit slip or slips. S he w o u ld be a c c o m p a n i ed by the revenue collectors w ho collected m o n ey on the previous day. Their b o o ks w o u ld be checked by checking officers. It s e e ms that s o me of the checking officers had c o m m on purpose with A1 to steal the m o n ey collected by the department of Traffic and Transport. W h at they did w as to certify that the receipts and cash (in the f o rm of b a nk deposit slips) have actually b e en checked and found correct. T h ey w o u ld also stamp the revenue collectors' cash b o o ks with their official date stamps. T he certificate w as false because there w as no cash nor a ny b a nk deposit slips. This is the reason w hy the C r o wn joined A3 and A4 in order to prove that they had c o m m on purpose with A1 and A2 to steal the m o n e y. P . W . 10 'Mamolefi Mathibeli w o r k ed at the Treasury as the M a in Cashier until 1986 w h en she left and joined the Lesotho Highlands W a t er D e v e l o p m e nt Project. As the m a in cashier A3 and A4 w e re under her supervision. T h ey w e re both cashiers w h o se w o rk w as to check receipt b o o ks from Ministries and Departments. It w as their duty to issue a c k n o w l e d g m e nt receipts if after checking the receipt b o o ks and b a nk deposit slips tallied. If there w e re no bank deposit slips the books could not be checked. Part of her evidence w as that the signature of the checking officer appearing on the revenue collectors' cash b o o ks in Counts 10, 11 and 12 looks like that of A 4. T he defence did not deny that the signature in question s e e m ed to be that of A 4. If they denied that it w as not a nd did not look like that of A 4, the evidence of P . W . 10 w o u ld have been discarded. H o w e v e r, it w as not challenged and I h a ve no alternative but to accept that the signature is that of A 4. S he w o r k ed as a cashier/checking officer at the relevant time. P. W.11 'Malintsa M a k h a o la w o r ks at N e d b a nk w h i ch used to hold the Lesotho Government's revenue account. S he w as an Accountant. S he w as given a long list of amounts by the police and asked to find out if those amounts w e re ever deposited in the Lesotho G o v e r n m e n t 's revenue account. After checking the bank's records it w as found that the a m o u n ts w e re not deposited to the Lesotho G o v e r n m e n t 's R e v e n ue A c c o u nt on any of the dates mentioned. H er written statement addressed to the police is Exhibit " C C ". T he lists are m a r k ed " A" and " B ". All the amounts in the twenty-one counts are in the list m a r k ed " A ". List " C" s h o ws that the a m o u n ts of M 2 0 0 5 - 60 and M 3 5 5 4 - 90 were paid into the bank. I have already dealt with these a m o u n ts earlier in this judgment. T he evidence of the Accountant from the b a nk proves b e y o nd any reasonable doubt that the a m o u n ts involved in the twenty-one charges w e re never paid into the Lesotho G o v e r n m e nt R e v e n ue A c c o u nt held at N e d b a n k. It corroborates the evidence of M r. Z w a n e. M r. K h a u o e, attorney for A 1, submitted that it is also significant to note that except o ne count, all other d o c u m e n ts covering other counts are but photo copies though there is evidence that originals were kept by Treasury. T h e re is no evidence as to w h e re these originals h ad g o ne except that they w e re not found. T he submission is misconceived because in. all the counts we h a ve carbon copies of the revenue collectors' cash books. That is to say f r om Exhibit " A" to " U" inclusive we have carbon copies of the relevant cash b o o k s. As far as the receipt b o o ks are concerned there are carbon copies w h i ch are left in the b o ok w h en the original is given to the payer. To say that there is no evidence as to w h e re these originals have g o ne to except to say they were not found does not m a ke sense. A search w as apparently m a de for t h em and they could not be found. Obviously there w as no evidence as to w h e re they were. He submitted that irrespective of the fact and evidence by the C r o wn that not only o ne cash b o ok w as presented to the Treasury, banking w as m a de up of total s um of all the cash b o o ks w h i ch collected monies, all these counts refer to only a single cash book, further other cash b o o ks are not before the Court and there is no explanation as to w hy they are not before Court. For every c a s h b o ok compiled by each revenue collector, a paying-in voucher is m a de for each one of them. It m e a ns that w h en A1 is given m o n ey at the e nd of the day she might have one l u mp s um of m o n ey w h i ch includes collections of m o re than o ne revenue collector. E a ch of the collectors m u st h a ve her o wn paying-in voucher and a revenue collectors' cash book. For instance, on the 23rd September, 1985 there were t wo a m o u n ts from t wo separate paying-in vouchers a nd cash books. T he a m o u n ts were M 2 6 2 4 - 20 and M 9 3 0 - 7 0, they w e re added together and deposited as one l u mp of M3 554-80 and 10cents. T he difficulty I have with the a b o ve submission is that here we are dealing with transactions w h i ch w e re fraudulent right from the beginning. No paying-in vouchers w e re m a de a nd no deposits w e re m a de into the b a nk account of Lesotho G o v e r n m e n t. T he Accountant of N e d b a nk testified that all the a m o u n ts which are the subject matter of the charges do not appear in the b a nk records. M r. K h a u oe submitted that in order to prove that on examination of the b o o ks of account there w as deficiency, the C o u rt m u st be satisfied that on a particular d ay in question so m u ch m o n ey w as collected, so m u ch has b e en accounted for a nd that so m u ch is a deficiency. T h at is exactly w h at h a p p e n ed regarding all the transactions in this case. F or instance, on the 19th April, 1 9 84 the a m o u nt in C o u nt 1 w as the only a m o u nt collected. On that d ay the D e p a r t m e nt of Traffic a nd Transport paid in no m o n ey to Treasury a nd bank. (See p a ge 69 of Exhibit " Z " ). T he Treasury v o u c h e rs are n u m b e rs 8 0 0 1 96 - 8 0 0 1 9 9, w h i ch m e a ns that there w e re four a m o u n ts paid in a nd m a de a l u mp s um of M 3 9 3 9 . 3 0. T he a m o u nt of M 1 7 1 2 - 40 w as not included in that a m o u n t. On the 15th M a y, 1 9 84 the D e p a r t m e nt of Traffic a nd Transport paid in no m o n ey at the Treasury (See p a ge 73 of Exhibit " Z " ). On the 25th July, 1 9 84 the D e p a r t m e nt of Traffic a nd Transport paid in no m o n ey at the Treasury (See p a ge 83 of Exhibit " Z " ). On the 26th October, 1 9 84 the Traffic D e p a r t m e nt paid in eight a m o u n ts (See p a ge 96 of Exhibit " Z " ). T he a m o u n ts w h i ch w e re not paid in at the Treasury in the f o rm of b a nk deposit slips are the deficiency. T he m o n ey w h i ch w as not accounted for w as stolen. It is c o m m on cause that s o m e t i m es A2 acted for A1 w h en the latter w as absent f r om w o r k. T h e re is nothing to s h ow that on the particular days relevant to the charges A1 w as ever absent. It is also c o m m on cause that A1 often assisted the revenue collectors in the issuing of receipts. F or that reason her signature appears in m a ny of the receipts b o o k s, e.g. C o u nt I: receipts 4 2 4 2 1 6, 4 2 4 9 0 6; C o u nt 2: 4 4 3 7, 4 2 3 6 9 4 - 5, 4 4 3 7; C o u nt 4: 4 2 5 7 3 9 - 4 0, 4 2 5 7 4 1; C o u nt 9: 7 1 7 9 , 7 1 8 0 , 7 1 8 1; C o u nt 10: 5 6 3 3, 5 6 3 4; C o u nt 1 2: 4 3 1 4 4 7 - 5 0; C o u nt 15: 4 6 9 3 - 4 7 0 0; C o u nt 16: 4 7 8 9 - 9 2; C o u nt 17: 5 3 7 8 4 3; C o u nt 18: 5 2 7 6; C o u nt 19: 1-2. On all those days relevant to the charges she w as present at w o rk a nd actually issued receipts. At the close of the c r o wn case an application w as m a de for the discharge of all the accused. It w as granted in respect of A3 w ho w as f o u nd not guilty a nd discharged because there w as no case for her to a n s w e r. T he C o u rt found that there w as a case for A 1, A2 a nd A4 to a n s w e r. T h ey closed their case without giving any evidence a nd called no witnesses. I h a ve already indicated a b o ve that the procedure w as that at the end of each d ay all the revenue collected w as given to A 1. It w as her duty to keep the m o n ey a nd to b a nk it on the following day. S he received the m o n i es referred to in all the twenty-one charges but never b a n k ed it. I have c o me to the conclusion that she stole such monies. A2 w as a revenue collector. There is no evidence that she failed to give her collections to A1 at the e nd of each day. There is no evidence about the exact days on w h i ch she acted for Al as a supervisor. T he C r o wn h as failed to prove her guilt b e y o nd a reasonable doubt. T he evidence against A4 w as very flimsy but w as never challenged. T he C r o wn case is that the signature in question looked like hers. It is also alleged that she a nd other checking officers at the Treasury h ad c o m m on purpose with A1 to steal public funds. T h ey w e re a w a re that there w e re no b a nk deposit slips brought by A1 but they certified the b o o ks as correct and signed. A4 w as a checking officer at the relevant time. I h a ve c o me to the conclusion that her guilt has been proved b e y o nd a reasonable doubt on C o u n ts 10,11 and 12. P . W . 4, 5 and 6 are either mistaken or lying outright w h en they say that they s aw that A1 had b a nk deposit slips w h en they w e nt to Treasury for checking their books. There is no particular reason w hy they should r e m e m b er that on the particular occasions covered by the charges A1 h ad the deposit slips. T h ey w e nt to the Treasury several times in a w e ek a nd n u m e r o us times in a m o n t h. T h ey are just trying to save their skins a nd that of A1 because they are a w a re that they ought to have b e en charged jointly with the present accused. It is inconceivable that people w ho w e re responsible for collecting public revenue w e re u n a w a re that the Treasury staff issued no a c k n o w l e d g m e nt receipts in respect of the very m o n ey collected by them. T h ey k n ow very well that the m o n ey w as not being properly accounted for. T h ey ought to h a ve b e en declared as accomplices because they did the s a me job as A 2. I according approached their evidence with caution. Be that as it m a y, their evidence related to the procedure in the collection of revenue w h i ch w as proved by other witnesses. M r. M a t a b a n e, counsel for A 4, submitted that the evidence of the C r o wn that the signature in Counts 10,11 and 12 looked like that of A4 w as inconclusive. I prefer to say it w as rebuttable and that if not rebutted it b e c a me conclusive. T he guilt of A4 is also proved by c o m m on purpose with A 1. All the cashiers/checking officers at the Treasury had c o m m on purpose with A1 i n a s m u ch as they certified as correct b o o ks w h i ch w e re not correct at all. T he rebuttable identification of the signature of A4 by the m a in cashier under w h om she served, strengthened the case against A 4. T he evidence on c o m m on purpose - standing alone - w as not strong e n o u gh to support a conviction. That is w hy A3 w as acquitted as well as A 2. If the prosecution has p r o v ed suspicious circumstances w h i ch the accused , if innocent, could reasonably be expected to answer or explain, his failure to testify will strengthen any unfavourable inferences w h i ch can properly d r a wn from prosecution evidence. (R. V. D u be 1915 A . D. 5 57 at p. 5 6 3; R v. Africa 1 9 38 A . D 5 56 at p. 560). But this form of reasoning is permissible only w h en the prosecution is strong e n o u gh to call for an answer. It m u st be sufficient in itself to justify, in the absence of an explanation or answer, the inference of guilt (State v. M a s ia 1 9 62 (2) S. A. 5 4 1 ( A . D . ) At p.547). F or the reasons stated a b o ve I found the C r o wn has proved its case against A1 b e y o nd a reasonable doubt on all twenty-one charges/counts. A2 is found not guilty on all twenty-one counts. A4 is found guilty on charged on counts 10, 11 and 12. S E N T E N C E: In passing sentence I h a ve taken into account that b o th accused are first offenders. A1 is a w i d ow w ho is caring a nd bringing up three m i n or children. This case has b e en h a n g i ng over their heads for m o re than ten years a nd that during m o st of that time they w e re interdicted f r om w o rk without pay. I w as referred to a n u m b er of cases including that of Director of Prosecutions a nd a n o t h er v. ' M a s e f a b a t ho L e b o na C. of A ( C I V) N o . 34 of 9 5; C o e t z ee & others v. A t t o r n ey - G e n e r a l, K w a z u l u / N a t al a nd others. 1 9 97 (8) B C LR 9 89 ( D ); W i ld & A n o t h er v. Hoffert N . O. a nd others 1 9 97 (7) B C LR 9 74 ( N ). In the present case I do not k n ow w ho to b l a me b e t w e en the C r o wn a nd the defence as to w ho is to b l a me for the inordinate delay. H o w e v e r, I shall take this factor into account w h en passing sentence. T he charges facing the accused are very serious w h en it is taken into consideration that the a m o u nt involved is M 5 7 , 6 7 4 - 0 0. A1 w as the supervisor a nd w as in a position of trust. T he s a me applies to A4 w ho facilitated the c o m m i s s i on of this offence. Sentence: A1 C o u nt 1: O ne (1) year's imprisonment " " " " " 2: N i ne (9) m o n t h s' imprisonment 3: O ne (1) year's imprisonment 4: O ne (1) year's imprisonment 5: O ne (1) year's imprisonment 6. O ne (1) year's imprisonment O ne (1) year's imprisonment " N i ne m o n t h s' imprisonment " " " " " " " N i ne m o n t h s' imprisonment N i ne m o n t h s' imprisonment N i ne m o n t h s' imprisonment N i ne m o n t h s' imprisonment O ne (1) year's imprisonment T wo (2) years' imprisonment T wo (2) years' imprisonment T wo (2) years' imprisonment T wo (2) years' imprisonment 18 T wo (2) years' imprisonment Three (3) years' imprisonment Four (4) years' imprisonment T wo (2) years' imprisonment " " " All sentences to run concurrently. Sentence A 4: Count 10 Nine (9) months' imprisonment " " Nine (9) months' imprisonment Nine (9) months' imprisonment All sentences to run concurrently. J . L. K H E O LA C H I EF J U S T I CE 11TH M A Y, 1998 For Accused 1 - Mr Khauoe For Accused 2 - M r. Mafantiri For Accused 3 - M r. Matabane For Accused 4 - M r. Matabane