In exceptional cases, mere 'preparation' to commit an offence is punishable under Indian Penal Code, 1860. Discuss.

Preparation means to arrange necessary measures for commission of intended criminal act. Preparation itself is not punishable as it is difficult to prove that necessary preparations were made for commission of the offence. But in certain exceptional cases mere preparation is also punishable. Under the Indian Penal Code, 1860, mere preparation to commit offences is punishable as they are considered to be grave offences. Some of them are as follows: Preparation to wage war against the Government (Section 122). Preparation for counterfeiting of coins or Government Stamps (Sections 233 to 235, 255 and 257). Possessing counterfeit coins, false weights or measurements and forged documents (Section 242, 243, 259, 266 and 474). Making preparation to commit dacoity (Section 399).