Penal Code (45 of 1860) , S.107, S.165A— Abetment - Forms of -- Case where commission of offence unnecessary - Offence of bribery - Acquittal of accused charged with - Conviction of abettor. @page-SC674 According to S. 107 a person abets the doing of a thing when he instigates any person to do a thing or engages with one or more other person or persons in any conspiracy for the doing of that thing or intentionally aids, by any act or illegal omission the doing of that thing. In either of the first two cases it is immaterial for the conviction of the abettor whether the person instigated commits the offence or not or the persons conspiring together actually carry out the objects of the conspiracy.(Para 5) In the case of abetment by aid a person can be said to abet by aiding only when by the commission of an act he intends to facilitate the commission of the offence and does facilitate the commission thereof. Therefore where a person is charged with abetment by aid of an offence under S. 161 and the person charged with the offence is acquitted on the ground that he had not committed the offence no question of intentionally aiding by any act or omission the commission of that offence arises. Therefore whether the acquittal is right or wrong the conviction of the abettor also cannot be allowed to stand in the circumstan....