Correct option is B
Under Section 61 of BNS (corresponding to Criminal Conspiracy under IPC 120A & 120B), criminal conspiracy is established once an agreement is made to commit an unlawful act.
- Here, B, C, and D persuaded E to commit theft.
- E agreed and even set out for the bank, which is an overt act in furtherance of the conspiracy.
- As per established legal principles, all conspirators are liable, even if the crime itself is not completed.
Thus, B, C, D, and E are all liable for criminal conspiracy to commit theft.