Section 40
"Offence"
of Penal Code
(1)
Except in the Chapter and sections mentioned in subsections
(2)
and (3), the word "offence" denotes a thing made punishable by this
Code.
(2)
In Chapter IV and in sections 66, 71, 109, 1 10, 1 12, 114, 11 5,
116, 117, 187, 194, 195,203, 211, 213, 214, 221 222,223, 224, 225, 327,
328,329,330,331,347,348,388,389 and 445, the word "offence" denotes a thing punishable under this Code or under any other written law for the time being in force.
(3)
In sections 141, 176, 177, 201, 202, 212, 216 and 441,
"offence" has the same meaning when the thing punishable under the special or local law is punishable under such law with imprisonment for a term of 6 months or more, whether with or without fine.