Territory, Abuja, 2006 against the two Defendants. Thus, for the 1st and 3rd counts against the Defendants for making false statement, Section 25 (1) (a) of the Corrupt Practices and Other Related Offences Act, 2000 provides:“25 (1) (a) Any person who makes or causes any other person to make to an officer of the commission or to any other public officer in the course of the exercise by such public officer of the duties of his office, any statement which to the knowledge of the person making the statement, or causing the statement to be made. (a) Is false, or intended to mislead or is untrue in any material particular; The ingredients or elements of the offence of making false statement contrary to Section 25 (1) (a) of the Act and punishable under subsection (b) of Section 25 (1) of the Act are as follows:(i) That the Defendant is a person; (ii) Who either makes or causes any other person to make the statement; (iii) To make the statement which to the knowledge of the person making, or causing the statement to be made; 30