Penal Code, 1860–Sec. 406 [Corresponding Sec. 316(2) of BNS, 2023]–Offence of criminal breach of trust–Essential ingredients-
(i) There should be entrustment of the property or dominion over the property against which the charges are being made.
(ii) The person dishonestly misused the property in violation of the duties committed to that person and misappropriating or converting it for his own use.
(iii) The person dishonestly using or disposing of the property in violation of any direction of law which prescribes the mode in which such trust is to be discharged.
(iv) Lastly, Sec. 405 IPC’s elements must be violated.
