“…Adopting those views for our guidance, it is clear that the legislature of Northern Nigeria has power “to make laws for the peace, order and good government of the Region”: Section 4 of the Constitution of Northern Nigeria. There is no suggestion that in including bankers in Section 315 of its Penal Code, that legislature was using its power to legislate on an offence such as criminal breach of trust as a cloak for encroaching on the field of banks and banking. The offence is created and defined in Section 311; and any person guilty of it may be punished under Section 312: the true nature of Sections 313, 314 and 315 is that certain categories of persons (including bankers in Section 315) should be liable to heavier punishment. An example of this mode of Penal legislation is found in the Criminal Code of the Federation and of the other Regions. Section 390 of that Code provides a general punishment for stealing and goes on to provide heavier punishments for graver cases of the offence. That is arranged in Subsections. In the Penal Code of Northern Nigeria, Sections 312 to 315 could have been made or arranged as Subsections in a single Section dealing with punishments.We are of the opinion that Section 315 of the Penal Code is constitutionally valid in so far as it includes bankers in the category of persons liable to heavier punishment for criminal breach of trust. We are of the view that this is not legislation in respect of banks and banking but merely an incidental provision in Penal legislation enacted for the peace and good government of Northern Nigeria. We therefore reject the submission of Counsel that this legislation is invalid in respect of bankers and that it is null and void.”