Assertion (A): There is no liability for an attempt to commit an impossible theft.
Reason (R): No criminal liability can be incurred under Section 511 of the Indian Penal Code for an attempt to be an act which, if done will not be an offence.
A. Both 'A' and 'R' are false
B. 'A' is false but 'R' is true
C. Both 'A' and 'R' are true
D. None of the above
Answer: Option B
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