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Section 18(3)
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About — Section 18(3)
Section 18(3) of the Indian Penal Code defines “offence” to include any act or omission punishable by law, giving the Code a broad interpretative reach. This provision is significant because it ensures that all forms of criminal conduct, whether by commission or neglect, fall within the statute’s scope. Consequently, both theft and the failure to file a required return are treated as offences under the Code.