Abuja which you then knew or had reason to believe to be a forged document and that you thereby committed an offence punishable under Section 366 of the Penal Code. Count Three: That or on about 20th December 2000, you Saeed Monidafe Jimeta at Habib Bank Nigeria Limited, Wuse Zone 1, Abuja committed the theft of N1,397,500.00 (One Million, Three Hundred and Ninety Seven Thousand and Five Hundred Naira only) by withdrawing/taking the said sum out from a purported account of the National Clearing and Forwarding Agency No. 2375 which the said agency maintains at the Wuse Zone 1 Abuja Branch and you thereby committed the offence of theft contrary to Section 286 and punishable under Section 287 of the Penal Code. Only one witness gave evidence for the prosecution; he tendered seven exhibits in evidence. The name of PW1 who was the sole witness in this case for the prosecution is Aiyelemi Adebayo, the Head of Commercial Group, Habib (Nigeria) Bank Limited. He told the court that National Clearing and Forwarding Agency opened an Account No. 2375 with the Bank sometimes in 1998; the said account had remained dormant. PW1 tendered seven documents as exhibits A – F. The documents alleged to have been forged among the tendered exhibits is Exhibit C, it read as follows: 3