https://www.taxtmi.com/caselaws?id=309960 A working partner who collected partnership outstandings and applied the money to his own use could fall within criminal breach of trust where he was entrusted with, or had dominion over, partnership property. The Court treated the provision as wide enough to cover misappropriation of partnership receipts, especially where the partner had no capital interest and was entitled only to profits after accounts were taken. Dishonest intention had to be inferred from the surrounding circumstances, and the absence of any explanation for the withdrawal strengthened that inference. On those facts, the conviction was sustained, while the sentence of rigorous imprisonment was reduced to simple imprisonment and the fine maintained. en-us Wed, 12 Aug 1931 00:00:00 +0530 Thu, 28 Sep 2023 15:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309960 A working partner who collected partnership outstandings and applied the money to his own use could fall within criminal breach of trust where he was entrusted with, or had dominion over, partnership property. The Court treated the provision as wide enough to cover misappropriation of partnership receipts, especially where the partner had no capital interest and was entitled only to profits after accounts were taken. Dishonest intention had to be inferred from the surrounding circumstances, and the absence of any explanation for the withdrawal strengthened that inference. On those facts, the conviction was sustained, while the sentence of rigorous imprisonment was reduced to simple imprisonment and the fine maintained. Case-Laws Indian Laws Wed, 12 Aug 1931 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309960