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Offence means an act or instance of offending, 'commit an illegal act' and an illegal means, contrary to or forbidden by law'. "Offence" has been prescribed under the provisions of Sections 40,41 and 42 IPC which cover the offences punishable under IPC or under special or local law or as defined under Section 2(n)Cr.P.C. or Section 3(38) of the General Clauses Act, 1897.

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