right treatment by filing false insurance claims, a court heard yesterday.

Godwin appeared in Magistrates' Court charged with four offences of intent to defraud Somers Isles Insurance in an attempt to gain a total of $3,175. He denies all four charges.

The money was allegedly gained through the practice of "cross charging'' - carrying out one form of work, but actually claiming for another.

Godwin told the court it was a common practice within dentistry.

Det. Con. Gary Wilson read from three interviews between the Police and Godwin following his arrest three years ago.

In the interviews, Godwin, a university graduate who set up private practice in 1988, admitted filling in false claims. He admitted to Police he put work on the form that had not been done.

But when asked why, he said: "In order that the patient could claim for work that needed to be done, but which the insurance company would not pay for.'' Godwin said it was only done with the consent of the patients, although at an earlier hearing one patient told the court she was usually asked to sign blank insurance forms after an appointment.

He said he knew it was "wrong'' to falsely fill in a form, but not illegal because he thought it was "normal practice''.

Godwin, 40, of Jubilee Road, Devonshire, said he was not always paid by insurance companies and was "not doing this to get rich''.

Under cross-examination by Godwin, who was representing himself, Det. Con.

Wilson admitted he had heard the title "Robin Hood'' used in relation to Godwin, although he had never used the term himself.

He said other Police officers and a Crown Counsel had used the term. In giving evidence, Godwin said a "hostile relationship'' had developed between himself and Somers Isles although he thought after meeting company representatives the air had been cleared.

"It is my testimony that Somers Isles said they were aware of cross-charging.

It was a total surprise to me that I was eventually charged for a practice that they knowingly and willingly participated in,'' he added.

Prosecutor Mr. Peter DeJulio said, in summing up: "Dr. Godwin admits the claims were filled out, submitted to the company, that they were false and that the purpose was to get paid.

"His motives may have been honourable and he says he was in the same position as everyone else, however there is no evidence that it was a common practice and the evidence from the insurance company is quite to the contrary.'' Godwin said he was singled out and that no legal rights had been infringed.

"Therefore they (the insurance company) has suffered no damage.'' Senior Magistrate the Wor. Will Francis put off judgment until July 14.