Penal Code (1860), S.120-B - Criminal conspiracy - Resort to S.120-B of I.P.C. -Held, resort to S.120-B of I.P.C. is permissible when there is only a conspiracy to commit an offence, but the offence is not actually committed, or, when there is a conspiracy to do an illegal act, which itself is an offence.
In the present case, the conviction of the appellants for offence punishable under Section 120-B of the Penal Code is thoroughly unwarranted, since resort to Section 120-B of the Penal Code is permissible when there is only a conspiracy to commit an offence, but the offence is not actually committed, or, when there is a conspiracy to do an illegal act, which itself is not an offence. In this case, forgery, which is alleged to have been committed by abetment by conspiracy, is an offence punishable under Sections 468 and 471 of the Penal Code. Therefore, there was no need to have recourse to Section 120-B of the Penal Code.
SUNILKUMAR S/O. GAYAPRASAD MISHRA VS. STATE OF MAHARASHTRA
2009-ALL MR (Cri)-2038 (Para 41)