SUDHIR KUMAR MUKHERJEE AND SHAM LAL SHAW vs STATE OF WEST BENGAL

The Supreme Court held that under Section 511 IPC, an attempt to commit an offence occurs when a person intends to commit that offence and takes steps towards its commission, even if not the final act. The Court clarified that the act of sending a chalan for initials, despite the goods not being received, constitutes an attempt to cheat under Sections 120B and 420 IPC. The conviction of the appellants was upheld, affirming that they had progressed beyond mere preparation to an attempt to commit the offence.