The answer is: B
Explanation
The correct option is B: Dacoity.
Dacoity is an offence where preparation itself is punishable under the Indian Penal Code (IPC). According to Section 399 of the IPC, whoever makes any preparation to commit dacoity, shall be punished with rigorous imprisonment for a term which may extend to ten years, and shall also be liable to fine
Dacoity is defined in Section 391 of the IPC as the act of committing robbery by five or more persons conjointly.
Robbery is defined in Section 390 of the IPC as the act of theft or extortion, accompanied by the use or threat of force or violence
Therefore, dacoity is a serious offence that involves the intention and preparation to commit robbery by a group of persons.
The other options are incorrect because they are not offences where preparation itself is punishable under the IPC. Theft, murder, and rape are offences that require an attempt or commission to be punishable. Preparation alone does not constitute these offences, unless it is accompanied by some overt act towards their execution.
For example, if a person buys a knife with the intention to kill someone, he is not guilty of murder unless he actually tries to stab that person. Similarly, if a person steals a car with the intention to rape someone, he is not guilty of rape unless he actually attempts to force himself on that person.