https://www.taxtmi.com/caselaws?id=169389 Transporting paddy within Punjab did not amount to export under the control order because export required movement outside the State boundary, and the truck was stopped before crossing that boundary. The conduct amounted only to preparation, not a punishable attempt, because criminal attempt requires intention plus an overt act that is a direct and proximate movement toward the offence. Section 8 treated attempt or abetment as contravention, but the statute did not punish mere preparation. On those facts, liability under the Essential Commodities Act did not arise. en-us Fri, 08 Nov 1968 00:00:00 +0530 Fri, 17 Apr 2015 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169389 Transporting paddy within Punjab did not amount to export under the control order because export required movement outside the State boundary, and the truck was stopped before crossing that boundary. The conduct amounted only to preparation, not a punishable attempt, because criminal attempt requires intention plus an overt act that is a direct and proximate movement toward the offence. Section 8 treated attempt or abetment as contravention, but the statute did not punish mere preparation. On those facts, liability under the Essential Commodities Act did not arise. Case-Laws Indian Laws Fri, 08 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169389