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    <title>2026 (1) TMI 315 - DELHI HIGH COURT</title>
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    <description>A complaint alleging criminal breach of trust under Section 409 requires entrustment of property, a fiduciary relationship, and dishonest misappropriation or conversion. A security cheque issued under a commercial loan arrangement, when used in accordance with the contractual recovery mechanism on default, does not by itself establish entrustment in the criminal sense or criminal intent. On the stated facts, the complaint did not plead specific allegations of dishonest intention at inception or misappropriation distinct from a civil dispute, and was said not to disclose a prima facie offence under Section 409; the summoning order and warrants were liable to be set aside.</description>
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    <pubDate>Tue, 06 Jan 2026 00:00:00 +0530</pubDate>
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      <title>2026 (1) TMI 315 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=784559</link>
      <description>A complaint alleging criminal breach of trust under Section 409 requires entrustment of property, a fiduciary relationship, and dishonest misappropriation or conversion. A security cheque issued under a commercial loan arrangement, when used in accordance with the contractual recovery mechanism on default, does not by itself establish entrustment in the criminal sense or criminal intent. On the stated facts, the complaint did not plead specific allegations of dishonest intention at inception or misappropriation distinct from a civil dispute, and was said not to disclose a prima facie offence under Section 409; the summoning order and warrants were liable to be set aside.</description>
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