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22. The Hon'ble Supreme Court of India in Mariam Fasihuddin (supra), further elucidated the ingredients of offence of forgery u/s. 463 IPC as under:
"21. The offence of 'forgery' under Section 468 IPC postulates that whoever commits forgery, intending that the document or electronic document forged, shall be used for the purpose of cheating, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine. Whereas Section 471 IPC states that whoever fraudulently or dishonestly uses as genuine any documents which he knows or has reason to believe it to be a forged document, shall be punished in the same manner as if he had forged such document.
27. Section 467 IPC deals with the aggravated form of forgery of valuable security, a will, etc. Section 468 IPC deals with forgery for the purpose of cheating. Section 471 IPC punishes the fraudulent or dishonest use of a forged document or electronic record as if it were genuine.
28. In the present case, there is sufficient proof of commission of aggravated forms of forgery as punishable u/s. 467 IPC, i.e., a FIR No. 65/2011 State vs. Yashpal Page No. 14 of 22 CNR No. DLWT02-001591-2012 valuable security creating a right was prepared, i.e., the permit, Mark P7/4 and u/s. 471 IPC, i.e., the said permit, which was a forged document was used as genuine, i.e., when the same was exhibited to the traffic police officials, namely, PW-2 HC Raj Kumar, PW-4 HC Surendra and Complainant SI Kanwar Singh (not examined on behalf of prosecution since expired).
FIR No. 65/2011 State vs. Yashpal Page No. 15 of 22 CNR No. DLWT02-001591-2012
32. Thus, in view of the testimony of witnesses and evidence on record, the commission of aggravated offences of forgery u/s. 467 and 471 IPC are proved beyond reasonable doubt by the prosecution.
33. In the present case, there is sufficient proof of commission of aggravated forms of forgery as punishable u/s. 468 IPC, i.e., forgery for the purpose of cheating, and u/s. 417 IPC, i.e., cheating, however, not for offence u/s. 420 IPC.
36. In this regard, it is to be noted that the copy of challan is placed on record as Mark P7/11, and the vehicle has been challaned u/s. 66/192A of Motor Vehicles Act also, amongst other sections. Thus, although the driver may have attempted to cheat the complainant and accompanying police officials, however, he was not successful in doing so.
37. Thus, in view of the testimony of witnesses and evidence FIR No. 65/2011 State vs. Yashpal Page No. 16 of 22 CNR No. DLWT02-001591-2012 on record, there is sufficient evidence on record pertaining to attempting to commit the offence of cheating, i.e., section 417 read with section 511 IPC and forgery for the purpose of cheating, i.e., section 468 IPC, and commission thereof is proved beyond reasonable doubt by the prosecution.