The prosecution has therefore failed to discharge the burden placed on her by law. I find the defendant not guilty of Count one of the charge against her. She is accordingly discharged and acquitted on Count one of the charge. Count two of the charge is as follows: “COUNT TWO: That you Mary Okoh on or about February 29, 2012 in Abuja within the judicial Division of the High Court of Justice of the FCT forged a GOVERNMENT certain document CERTIFICATE OF captioned OCCUPANCY FEDERAL with no. 77/77/73 dated 7th August, 2001 and did commit an offence contrary to Section 362(a) and punishable under Section 364 of the Penal Code LFN (Abuja) 1990.” Section 362(a) of the Penal Code provides as follows: “362. A person is said to make a false document – (a) who dishonestly or fraudulently makes, signs, seals or executes a document or part of a document or mark denoting the execution of a document with the intention of causing it to be believed that such document or part of a document was made, signed, sealed or executed by the authority of a person by whom or by whose authority he knows that it was not made, signed, sealed or executed.” In YOHANNA DALYOP VS. THE STATE (UNREPORTED) delivered by the Court of Appeal (Jos Judicial Division) on Thursday, the 16th day of May, 2013 in Suit No: CA/J/234C/07 Ige JCA held as follows: “It is therefore necessary to find out the meaning of forgery and its ingredients under the penal code in order to see 16