The provision of section 368 of the Penal Code under which the Defendant is charged with the offences in Counts 1 and 2 states as follows: “368. Whoever has in his possession a forged document knowing the same to be forged and intending that the same shall fraudulently or dishonestly be used as genuine, shall be punished with imprisonment for a term which may extend to fourteen years and shall also be liable to fine.” In Smart Vs. State [1974] 11 SC 173 @ 186, the Supreme Court defined forgery as follows: "In Nigeria, forgery consists of the making of a false document or writing knowing it to be false and with intent that it may be document." 14 used as a genuine