https://www.taxtmi.com/caselaws?id=168720 Criminal breach of trust under Section 405 requires proof of entrustment or special dominion over property; mere partnership control is insufficient because a partner has a general proprietary interest in firm assets. On the facts described, the minutes and arrangement did not show exclusive entrustment, so liability under Section 409 was not made out. Dishonest misappropriation under Section 403 likewise requires a qualifying dishonest conversion of another's property; use of partnership assets or failure to account may create civil liability, but not criminal misappropriation absent exclusive ownership in another. The text states that conviction and sentence were set aside. en-us Fri, 11 Dec 1964 00:00:00 +0530 Tue, 24 Mar 2015 15:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168720 Criminal breach of trust under Section 405 requires proof of entrustment or special dominion over property; mere partnership control is insufficient because a partner has a general proprietary interest in firm assets. On the facts described, the minutes and arrangement did not show exclusive entrustment, so liability under Section 409 was not made out. Dishonest misappropriation under Section 403 likewise requires a qualifying dishonest conversion of another's property; use of partnership assets or failure to account may create civil liability, but not criminal misappropriation absent exclusive ownership in another. The text states that conviction and sentence were set aside. Case-Laws Indian Laws Fri, 11 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168720