Court caseAIR 1973 SC 2655

The appellant was an employee of a company responsible for receiving goods and acknowledging their receipt. In concert with a supplier, a challan was prepared showing that a consignment of goods had been delivered to the company when nothing had in fact been supplied. The appellant initialled the challan, acknowledging receipt, so that a bill could be raised and paid on its basis. The fraud was detected before the bill was passed and any money paid. He was convicted of attempting to cheat the company (s. 420 read with s. 511 IPC) and appealed, contending that his acts were mere preparation.

The Supreme Court dismissed the appeal. Following Abhayanand Mishra v. State of Bihar (1961), it held that a person commits the offence of attempt when he intends to commit the offence, has made preparations, and does an act towards its commission; such an act need not be the penultimate act. The preparation ended when the false challan was prepared; the appellant's initials on it, acknowledging receipt of goods never received, was a positive step in the series of acts leading to the fraudulent payment and was therefore an attempt, even though the bill had not yet been prepared or paid.