In which one of the following cases is the offence of criminal breach

In which one of the following cases is the offence of criminal breach of trust not committed?

‘A’, the delivery boy of ‘B’ (B’ is an online retailer), does not deliver the package of a mobile phone and uses it himself.
A postman does not deliver the money order and misappropriates the money.
‘A’ finds a ring near the shop of a jeweler and gives it to his wife.
‘A’, an employee of the Employees’ State Insurance Corporation, does not deposit the contribution of an employee and misappropriates it.
This question was previously asked in
UPSC CISF-AC-EXE – 2018
The correct answer is C) ‘A’ finds a ring near the shop of a jeweler and gives it to his wife.
Criminal breach of trust, as defined under Section 405 of the Indian Penal Code, 1860, requires the essential element of “entrustment”. This means that the property must be handed over to the accused or they must have dominion over it, and they accept it under circumstances implying a trust. In option C, ‘A’ simply *finds* a ring. There is no entrustment of the ring to ‘A’ by its owner. Finding a lost item and misappropriating it may constitute other offences like dishonest misappropriation of movable property (Section 403 IPC) or potentially theft depending on the circumstances, but it does not fit the definition of criminal breach of trust due to the absence of entrustment.
In options A, B, and D, there is clear entrustment: the delivery boy is entrusted with the package, the postman is entrusted with the money order funds, and the employee is entrusted with the contribution money. Their subsequent misappropriation of these entrusted properties constitutes criminal breach of trust.
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