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Issues: Whether the accused's conduct amounted to an attempt to commit the offence or only a mere preparation.
Analysis: The material facts showed that the accused was travelling with opium towards Tranquebar with an intention, according to the prosecution, to take it onward into French Territory. The governing principle under Section 511 of the Indian Penal Code is that mere intention or preparation is not punishable and an attempt requires a commencement of the commission of the offence by an act done towards its completion. On the facts, the accused had not reached the stage of a criminal act directed to the completed offence. He had to alight at Tranquebar and still had to undertake a further journey before reaching Karaikal, so there remained scope for abandonment of the intended offence.
Conclusion: The conduct amounted only to preparation and not to an attempt; the revision petition was allowed and the conviction was set aside.