JUDGMENT 1. - This revision petition.is directed against the order dated 30.7.1997 passed by the Civil Judge (J.D.)-cum-Judicial Magistrate, Desuri ordering charge to be framed against the petitioners u/s 420 and 120-B IPC. The learned Court below has ordered framing of charge under these provisions merely by referring to the substance of complaint, which is that the petitioners gave wrong C.S.T. number in the declaration form given under Sales Tax Law by the firm M/s. Rishabdev Enterprises. 2. Mr. Suresh Kumbhat, learned counsel for the petitioners urged that the petitioners were owning various firms and, therefore, there could be accidental slip in giving the wrong C.S.T. numbers in the declaration forms under the Sales Tax law and, therefore, no offence of cheating as defined in Section 415 IPC is made out. Section 415 is reproduced as under: "415 Cheating - whoever, by deceiving any person, fraudulently or dishonestly Induces the person so deceived to deliver any property to any person, or to consent that any person shall retain any property, or intentionally induces the person so deceived to do or omit to do anything which he would not do or omit if he were not so deceived, and which act or omission causes or is likely to cause damage or harm to that person in body, mind, reputation or property, is said to "cheat". 3. From the facts given and evidence on record, even if the case of the prosecution goes unrebutted, no offence u/s 415 IPC can be said to have been made out and, therefore, the impugned order directing framing of charge u/s 420 and 120-B IPC is unsustainable and is liable to be set aside.Revision allowed. *******