1973 (9) TMI 114 - SC - Indian Laws

Summary

Issues:
- Conviction under Section 120B read with Section 420 and Section 511 read with Section 420 of the Indian Penal Code.
- Whether the actions of the accused constituted an attempt to cheat or mere preparation.

Analysis:
1. The case involved two appellants who were tried for offences under Section 120B read with Section 420 and Section 511 read with Section 420 of the Indian Penal Code. The Presidency Magistrate found them guilty and sentenced them to imprisonment and a fine. The appeals filed in the High Court of Calcutta were dismissed summarily. The case revolved around the supply of lime stone to a company and the accused's involvement in falsifying documents for payment.

2. The evidence presented in the case established that the accused were involved in a scheme to deceive the company by falsifying documents related to the supply of lime stone. The accused had cooperated in obtaining the necessary signatures and stamps on the documents to facilitate payment for goods that were not actually supplied. The prosecution successfully proved the elements of attempting to cheat based on the actions of the accused in the case.

3. The main contention of the accused was that they were falsely implicated or that their actions only amounted to preparation, not an attempt to cheat. However, the court found that the crucial step of obtaining the necessary approvals and signatures on the documents constituted a significant advancement towards the commission of the offence of cheating. The court cited legal precedents to support the view that any act done towards the commission of the offence, even if not the final step, could still amount to an attempt under the law.

4. The court emphasized that the actions of the accused went beyond mere preparation and had reached the stage of attempt as defined under the law. By obtaining the necessary approvals and signatures on the documents, the accused had taken a substantial step towards cheating the company. Therefore, the court upheld the conviction of the appellants under Section 511 read with Section 420 of the Indian Penal Code.

5. The court noted that the appellants had already served the sentence imposed by the lower court, rendering further action unnecessary in that regard. The judgment highlighted the thin line between preparation and attempt in criminal law and underscored the importance of analyzing the specific circumstances of each case to determine the nature of the accused's actions accurately.