(4) To either the officer of the commission or to any other public officer; (5) In the course of the exercise by such public officer of the duties of his office. The learned prosecution submitted that the ingredients of the offence of making false or untrue statement can be discerned or gathered from the evidence of PW1, Ibrahim Mohammed Bomai, a public officer, who received the statements from the Defendants, and the statement were received in the course of his official duties that he has a case of misappropriation of Government funds relating to his office on August 19th, 2015 pending before the Independent Corrupt Practices Commission (ICPC). Consequently upon this information, the learned prosecution submitted that PW1 was shown a case file exhibit 3, purporting to be from the Independent Corrupt Practices Commission (ICPC). The learned prosecuting Counsel submitted that each Defendant in the present charge, qualifies as “ a person” as defined and contemplated by section 2 of the Corrupt Practice and other Related Offences Act, 2000. The learned prosecuting Counsel argued that both PW1 is a public officer and the Defendants fall into the definition persons. He submitted that the Defendants are persons caught in the act in which PW1 testified how the 1st 16