The provision of section 363 of the Penal Code Act, under which the Defendant is charged with Counts 3 and 4, states as follows: “363. Whoever makes a false document or part of a document, with intent to cause damage or injury to the public or to a person or to support a claim or title or to cause any person to part with property or to enter into an express or implied contract or with intent to commit fraud or that fraud may be committed, commits forgery; and a false document made wholly or in part by forgery is called a forged document. Whilst section 362 provides the various ways in which a document regarded in law as false may be made; section 363 more or less affirms the making of a false document as the offence of forgery. 13