(d) To the prejudice of any person or with intent that any person may in the belief that it is genuine be induced to do or refrain from doing any act” To sustain a conviction under Section 366 of the Penal Code, the prosecutor must establish the following: (a) That the accused used a document as genuine. (b) That the accused knew or had reason to believe that the document was forged. (c) That he did so fraudulently or dishonestly. The court is to examine the evidence before it and see whether same can sustain the two counts charge, the evidence include oral evidence of PW1 and the seven exhibits tendered in evidence by PW1, the court has to consider the evidence given by the accused for his own defence. Exhibit C which had been reproduced by this court is the subject matter of the forgery. The person whose signature was alleged to have been forged by the accused is Andy Isichei, the Managing Director and Chief Executive Officer of the National Clearing and Forwarding Agency, the accused in his defence claimed that he did not forge the signature of Andy Isichei, he further claimed that Andy Isichei signed his signature in Exhibit C, Andy Isichei whose signature was alleged to have been forged by the accused person in Exhibit C was not called to give evidence to confirm whether his signature in Exhibit C was forged or not. See MICHAEL ALAKE v THE STATE (1992) 11/12 SCNJ 117 at 184 where the Supreme Court held as follows: 11