X, a revenue officer, is entrusted with public money and is directed b

X, a revenue officer, is entrusted with public money and is directed by law to deposit the money into a certain treasury. X dishonestly appropriates the money. He has committed the offence of

misappropriation of property
criminal breach of trust
theft
cheating
This question was previously asked in
UPSC CISF-AC-EXE – 2019
The scenario describes X, a revenue officer, being entrusted with public money and directed by law to deposit it. By dishonestly appropriating this money instead of depositing it, X commits criminal breach of trust. Criminal breach of trust (Section 405 IPC) involves dishonest misappropriation or conversion of property that has been entrusted to a person. When committed by a public servant in respect of public money, it falls under the aggravated form of criminal breach of trust described in Section 409 IPC.
– Criminal breach of trust requires entrustment of property and subsequent dishonest misappropriation or conversion.
– X, as a revenue officer entrusted with public money, fits the description of someone entrusted with property.
– Dishonestly appropriating the money instead of following legal directions constitutes the breach of trust.
– This specific scenario involving a public servant and public money falls under Section 409 IPC, which is a form of criminal breach of trust.
Misappropriation of property (Section 403 IPC) usually applies where there is no initial entrustment, but the property comes into possession and is then dishonestly misappropriated. Theft (Section 378 IPC) involves taking property out of someone’s possession without consent. Cheating (Section 415 IPC) involves deception to induce delivery of property. Given the element of entrustment of the money to X as part of his duty, the offence is criminal breach of trust.
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