Explanation:

 An offence denotes a thing made punishable by this Code (Section 40 II'C). Crime is not a private wrong like tort or breach Of contract etc. It is a public wrong, crime against the society at large. Criminal liability is best explained in the maxim . "actus non iadt nisi mens sit rea" which means act does not constitute guilt unles done with a guilty intent. It is important to note here that act include omissions . but all omissions are not punishable, act includes illegal omissions only.