COUNT 5 equally flows from count 4. Here too the defendant is charged with fraudulently using the Revenue collectors receipt, Exhibit P4 which he gave to the norminal complainant as genuine and emanating from the FCDA and which he knew to be forged contrary to Section 366 of the Penal Code. I had in the consideration of count 3 referred to the relevant and applicable provisions of Sections 366 and 16 of the Penal Code and what the law requires in proving this count. I need again not repeat myself. In my consideration of Count 4, I held or found that the Revenue collector’s receipt, Exhibit P4 which the defendant gave PW2 as part of documents of title over the sale of plot 1528 and for which he obtained consideration is not genuine and therefore forged. It was never issued by the issuing authority FCDA or even the real owner of the plot. Indeed the genuine Revenue receipts are Exhibits 15(b) or 34(a) and Exhibits P16 or 34(b) and all issued in 1993 about 3 years before Exhibit P4 was purportedly made in 1996. I therefore on this count hold that the defendant gave the said receipt, Exhibit P4 dishonestly to PW2 and knowing it to be forged with intention of causing wrongful gain to himself and loss to PW2. The prosecution has accordingly established this count against the defendant beyond reasonable doubt. I find the defendant guilty on count 5 as charged. COUNT 6 on the charge mirrors counts 2 and 4 on the charge sheet. The defendant here is accused of the offence of fraudulently making a false document contrary to Section 363 of the Penal Code and punishable under Section 364 of the same Act. The relevant provisions and the legal requirements in establishing this count I have already earlier referred to. I simply adopt same for purposes of dealing with this count. On the unchallenged evidence of the prosecution witnesses, the document subject of this count is the Acceptance of Offer of grant of Occupancy dated 2nd September, 1996 purported to have been issued and signed by Mr. Sunday Ameh Ako to the Honourable Minister FCT accepting the terms and conditions of the grant of Right of Occupancy with the intention of causing it to be believed that the document emanated from Mr. Sunday Ameh Ako to the Honourable Minister FCT. This purported document or acceptance was admitted in evidence as Exhibit P3 and it also forms part of the documents for the sale of plot 1528 defendant gave PW2 and for which he received consideration. 19