https://www.taxtmi.com/caselaws?id=301488 Conduct crossed the stage of preparation and amounted to an attempt to cheat under Section 511 read with Section 420 of the Indian Penal Code, 1860. The chalan had been prepared and the crucial step of obtaining the verifying employee's initials had been completed, showing cooperation in bringing the false representation into a form capable of use for obtaining payment. An attempt is made out when a person, with the intention to commit the offence, does an act during its commission that is sufficiently proximate to the offence, even if the final act is not completed. The conviction was upheld and the appeals failed. en-us Mon, 24 Sep 1973 00:00:00 +0530 Wed, 06 Apr 2022 18:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301488 Conduct crossed the stage of preparation and amounted to an attempt to cheat under Section 511 read with Section 420 of the Indian Penal Code, 1860. The chalan had been prepared and the crucial step of obtaining the verifying employee's initials had been completed, showing cooperation in bringing the false representation into a form capable of use for obtaining payment. An attempt is made out when a person, with the intention to commit the offence, does an act during its commission that is sufficiently proximate to the offence, even if the final act is not completed. The conviction was upheld and the appeals failed. Case-Laws Indian Laws Mon, 24 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301488