To hold a person guilty of the offence of cheating it has to be shown that his intention was dishonest at the time of making the promise. Such a dishonest intention cannot be inferred from the mere fact that he could not subsequently fulfill the promise. (see State of Kerala v. A. Pareed Pillai, 1972 CrLJ 1243 : 1973 AIR (SC) 326 : 1972 (3) SCC 661 : 1972 CAR 304)

An error of judgment or breach of performance of duty which, per se, cannot be equated with dishonest intention to establish the charge under Section 420 I.P.C. (Anil Kumar Bose v. State of Bihar, 1974 CrLJ 1026 : 1974 AIR (SC) 1560 : 1974 Cr LR (SC) 457 : 1974 (3) SCR 902)