and providing for its enquiry and prosecution. ” “7. In that view of the matter, in view of the provision of Section 4(2) Cr.P.C. the procedure as prescribed in these special statute will have to be followed in derogation to the procedure, as prescribed under Cr.P.C. Special authorities have been conferred on special officers under the two Acts, which authorities are not on the police officer. The action of the police is wholly without jurisdiction, in all aspect of the matter. Merely by writing Section 420 and other Sections of IPC the police cannot make out an offence where there is none, if fact, in terms of those sections and intendment to cheat and intendment to commit criminal breach of trust is not enough to be an offence under IPC and preparation to commit, an attempt to make offence is not punishable under IPC. ”