TaxTMI 
TaxTMI 
1998 (11) TMI 651
X X X X Extracts X X X X
X X X X Extracts X X X X
....present at Smalkha Barrier along with Head Constable Badan Singh and others. The appellant Malkiat Singh then came driving truck no. P.N.U. 967. Babu Singh was the cleaner of that truck. The truck carried 75 bags of paddy weighing about 140 maunds. As the export of paddy was contrary to law, the Sub Inspector took into possession the truck as also the bags of paddy. It is alleged that the consignment of paddy was booked from Lakerkotla on October 18, 1961 by Qimat Rai on behalf of Messrs Sawan Ram Chiranji Lal. The consignee of the paddy was Messrs Devi Dayal Brij Lal of Delhi. It is alleged that Qimat Rai also gave a letter, Ex. P-3 addressed to the consignee Sawan Ram and Chiranji Lal were partners of Messrs. Sawan Ram Chiranji Lal and th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd commerce therein." Section 7 states: "7. (1 ) If any person contravenes any order made under section 3-- (a) he shall be punishable-- (i) in the ease of an order made with reference to clause (h) or clause (i) of subsection (2) of that section, with imprisonment for a term which may extend to one year and shall also be liable to fine, and (ii) in the case of any other order, with imprisonment for a term which may extend to three years and shall also be liable to fine: Provided that if the Court is of opinion that a sentence of fine only will meet the ends of justice, it may, for reasons to be recorded, refrain from imposing a sentence of imprisonment; and (b) any property in respect of which the order has been contravene....
X X X X Extracts X X X X
X X X X Extracts X X X X
....entral Government promulgated the Punjab Paddy (Export Control) Order. 1959 in exercise of the powers conferred by s. 3 of the Essential Commodities Act. 1955. Para 2 of this Order states: "2. Definitions.--In this Order, unless the context otherwise requires,-- (a) 'export' means to take or cause to be taken out of any place within the State of Punjab to any place outside the State. (b) 'paddy' means rice in husk; (c) 'State Government' means the Government of the State of Punjab." Para 3 of the Order provides as follows: "Restrictions on export of paddy.--No person shall export or attempt to export or abet the export of paddy except under and in accordance with a permit issued by the State Government or 'any officer a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng an offence is different from attempt to commit it. The preparation consists in devising or arranging the means or measures necessary for the commission of the offence. On the other hand, an attempt to commit the offence is a direct movement towards the commission after preparations are made. In order that a person may be convicted of an attempt to commit 'a crime, he must be shown first to have had an intention to commit the offence, and secondly to have done an act which constitutes the actus reus of a criminal attempt. The sufficiency of the actus reus is a question of law which had led to difficulty because of the necessity of distinguishing between acts which are merely preparatory to the commission of a crime, and those which are su....