JUDGMENT : Knox, J. I have gone through the evidence in this case and consider the conviction and sentence passed by the Magistrate of first class were the right and proper conviction and sentence. The evidence establishes fully the fact that Bhagwan Das, the applicant, did inform Wilayat Husain, Octroi Superintendent, that there were 16 maunds of sugar in the cart, whereas there were only 6, and by this act he attempted to deceive Wilayat Husain, and to induce him to grant a refund on 16 maunds of sugar instead of upon 6 maunds of sugar. 2. The case upon which reliance has been placed both in this Court and in the Court below, Queen Empress v. Dhondi, [1886] I.L.R., 8 All, 304, need no longer present any difficulty. The law regarding act necessary to constitute attempts has been laid down by a Division Bench of the Court. In the matter of the petition of R. Mac Crea, [1893] I.L.R., 15 All., 173. The view so taken has been approved by the Privy Council as will be seen by referring to page 310, [1893] I.L.R., 15 All., 310 of the same volume. I do not consider the sentence under the circumstances too severe. The conviction will be altered to a conviction under section 417, read with section 511 of the Penal Code, 1860, and the sentence will remain unchanged.