The discussion made above establishes that in the absence of penetrative sexual assault, the offence under Section 5(k) of the POCSO Act is not made out. As a result the conviction and sentence cannot be awarded to the appellant under section 6 of the POCSO Act. So, in the given facts and circumstances, we are of the considered opinion that the conviction and order on sentence passed by the court below is not sustainable in the eyes of law. Consequently, the appellant/accused is acquitted of the charged offence under Section 6 of the POCSO Act and order on sentence is set aside.