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8. But that apart, it is submitted that even proceeding solely on the allegations made and the documents on which they are based, no offence as alleged or otherwise is made-out against the petitioner inter-alia for the following reasons :

8.1. Firstly, an invoice is not a 'valuable security' within the meaning of section 30 IPC and therefore the offence under section 467 IPC of forging a valuable security is ex-facie not made-out;

8.2. Secondly, the ingredients of the offence under section 420 IPC are also completely missing inasmuch as, even as per the allegations, no case is made-out of the petitioner having induced anyone to deliver any property or valuable security to him;

8.3. Thirdly, it is submitted that since the offence of forging a valuable security under section 467 and cheating under section 420 IPC are not made-out, the question of offences under sections 468 and 471 IPC of committing forgery for the purposes of cheating, are also not made-out.

11.1. The foundational offence that is subject matter of the present case is an offence under section 467 IPC, viz. of forging a valuable security. Prima-facie it would appear that such an allegation must relate to forgery committed by a person to create a document that in itself contains some monetary value;