10 The prosecution Counsel submitted that this clearly shows the fraudulent intent and knowledge by the accused who was categorically told by the University authorities that he was given a third class certificate and not a second class lower. On Exhibit 7 the affidavit of DW2, the prosecution Counsel submits that, the witness under cross examination said he was never cited the document sent to EFCC, which means he doesn’t even know why he was in Court. Moreso, he curiously could not remember who the Registrar was at the time. The prosecution Counsel argued that, the witness also admitted that once a document is signed by the Registrar it is authentic. Thus, the prosecution re-iterate that this confirms his case to be established that since evidence shows that the statement of result (exhibit G) was not signed by the Registrar, it is certainly not authentic. He urged this Court to so hold. The prosecution Counsel argued further that, the University stated that from all available record, the accused graduated with third class and the accused said he had second class lower it is now the burden on him to show to this Court how and where he got the second class lower statement of result. See SECTION 136 (1) OF THE EVIDENCE ACT, 2011. The prosecution Counsel urged the Court to hold that the accused person forged the document in line with the earlier cited case of AGWUNA VS A.G. FEDERATION (1995)5 NWLR (PART 396) 418 AT 438 PARAGRAPHS F – G. The prosecution Counsel argued strongly that, under cross examination, the accused identified Exhibit F and admitted that it is the convocation list of the University. He also admitted that his name falls under third class degree. According to the prosecution, the accused further identified Exhibit G as the statement of Result which he presented toget a job at the EFCC (the forged document). Furthermore, the accused admitted that from Exhibit F, the transcript, his GPA was 2.04. The prosecution then urged the Court to take judicial notice of the fact that anyone who has been through the four walls of a higher institution knows that a G.P.A of 2.04 cannot land one in second class lower division. 2.04 according to the prosecution is third class. The prosecution