M, A Pakistani national while at Karachi was making false representations to S at Bombay through letters, telegrams and telephonic talks that he had ready stock of rice, that he had reserved shipping space and that on receipt of money he would be in a position to ship the rice forthwith. As a result of these representations S parted with rupees fifty lakhs. No rice was supplied. M is prosecuted in India for offence under Indian Penal Code. M pleads that at the time of commission of offence he was not physically present in India, therefore cannot be punished under Indian Penal Code. Decide.      (5 marks)