20. ABETMENT TO BE AN OFFENCE. - Whoever abets any offence punishable under this Act shall, whether or not the offence abetted is committed, be punishable with the same punishment as is provided for the offence which has been abetted. Explanation : For the purpose of this Act, "abetment" has the meaning assigned to it in the Indian Penal Code (45 of 1860).