https://www.taxtmi.com/caselaws?id=168732 A public servant may be treated as entrusted with property for purposes of Section 409 IPC where money is received through the ostensible exercise of official authority, even if the receipt exceeded technical departmental authority. The decisive factor is the nexus between the payment and the accused's public office: if the payer parted with the money because the accused held himself out as acting officially, dominion over the property is obtained in a capacity that carries a duty to deal honestly with it. On that reasoning, such conduct may attract criminal breach of trust and Special Court jurisdiction. en-us Tue, 12 Feb 1974 00:00:00 +0530 Tue, 24 Mar 2015 17:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168732 A public servant may be treated as entrusted with property for purposes of Section 409 IPC where money is received through the ostensible exercise of official authority, even if the receipt exceeded technical departmental authority. The decisive factor is the nexus between the payment and the accused's public office: if the payer parted with the money because the accused held himself out as acting officially, dominion over the property is obtained in a capacity that carries a duty to deal honestly with it. On that reasoning, such conduct may attract criminal breach of trust and Special Court jurisdiction. Case-Laws Indian Laws Tue, 12 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168732