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Karnataka High Court

Mr Kola Thirumalaraju vs State Of Karnataka on 22 January, 2025

Author: M.Nagaprasanna

Bench: M.Nagaprasanna

                           1



Reserved on   : 19.12.2024
Pronounced on : 22.01.2025


      IN THE HIGH COURT OF KARNATAKA AT BENGALURU

         DATED THIS THE 22ND DAY OF JANUARY, 2025

                          BEFORE

         THE HON'BLE MR. JUSTICE M. NAGAPRASANNA

         WRIT PETITION No.12307 OF 2024 (GM - RES)

BETWEEN:

1.   MR.KOLA THIRUMALARAJU
     AGED ABOUT 43 YEARS,
     S/O LATE KOLA VEERA SWAMY,
     R/O NO.70 18 12/3,
     SAITCHUTHA GREEN MEDOWS,
     VILLA NO.4, SOWJANYA NAGAR,
     KAKINADA,
     BESIDE VS LAKSHMI WOMENS COLLEGE,
     KAKINADA (URBAN),
     APSP CAMP, EAST GODAVARI,
     ANDHRA PRADESH - 533 005.

2.   M/S. VENKATESHWARA SEA FOODS
     REGISTERED UNDER PARTNERSHIP ACT, 1932
     HAVING ITS REGISTERED OFFICE AT
     FLAT NO.D1,
     NARAYANA GIRI HEIGHTS,
     POSTAL EMPLOYEES COLONY,
     SANTHI NAGAR,
     KAKINADA - 533 003
                              2



     REPRESENTED BY ITS MANAGING PARTNER.
                                            ... PETITIONERS

(BY SRI KRISHNA S.VYAS, ADVOCATE)

AND:

1.   STATE OF KARNATAKA
     DEPARTMENT OF HOME,
     VIDHANA SOUDHA,
     AMBEDKAR VEEDHI,
     BENGALURU - 560 001
     REPRESENTED BY HOME SECRETARY.

2.   THE STATE BY
     MARATHAHALLI POLICE STATION
     BENGALURU,
     REPRESENTED BY
     HIGH COURT GOVERNMENT PLEADER,
     HIGH COURT OF KARNATAKA,
     BENGALURU - 560 001.

3.   MR.CHAITANYA PUNDRU
     AGED ABOUT 66 YEARS
     S/O PUNDRU SOMESHWARA RAO
     RESIDENT OF NO.63
     IDEA INFO LABS PVT. LTD.,
     HELIOUS BUSINESS PARK
     TOWER E 2ND FLOOR
     CHANDANA,
     KADUBEESANAHALLI
     BENGALURU - 560 103.

4.   M/S. ICICI BANK LTD.,
     NO.1, SHOBHA PEARL,
     2ND FLOOR, M.G.ROAD,
     COMMISSIARIAT ROAD,
     BENGALURU - 560 025
                              3



    REPRESENTED BY ITS CHIEF MANAGER.

                                              ... RESPONDENTS

(BY SRI B.N.JAGADEESHA, ADDL.SPP FOR R-1 AND R-2;
    SMT.SANJANA RAO, ADVOCATE FOR R-3,
    NOTICE TO R-4 IS DISPENSED V/C/O DT.4.7.2024)

     THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA READ WITH SECTION 482 OF CR.P.C.,
PRAYING TO i. CALL FOR THE ENTIRE RECORDS IN MARATHAHALLI
PS, CR.NO. 152/2024 FOR THE OFFENCES PUNISHABLE UNDER
SEC 406, 420, 120B R/W 34 OF THE IPC, PENDING ON THE FILE OF
THE   HON'BLE    3RD  ACMM    VIDE    ANNEXURES-A   AND    B
RESPECTIVELY; ii. EXERCISE INHERENT POWERS UNDER SEC. 482
OF CR.P.C, TO QUASH THE COMPLAINT AND THE FIR BEARING
MARATHAHALLI PS CR.NO. 152/2024 FOR THE OFFENCES
PUNISHABLE UNDER SEC. 406, 420, 120-B R/W 34 OF THE IPC
PENDING ON THE FILE OF THE HON'BLE 3RD ACMM VIDE
ANNEXURES-A AND B IN SO FAR AS IT PERTAINS TO THE 1ST
PETITIONER.

     THIS WRIT PETITION HAVING BEEN HEARD AND RESERVED
FOR ORDERS ON 19.12.2024, COMING ON FOR PRONOUNCEMENT
THIS DAY, THE COURT MADE THE FOLLOWING:-



CORAM:   THE HON'BLE MR JUSTICE M.NAGAPRASANNA

                         CAV ORDER


     The petitioners are before this Court calling in question

registration of a crime in Crime No.152 of 2024 registered for

offences punishable under Sections 406, 420, 120B and 34 of the
                                4



IPC and pending before the 3rd Additional Chief Metropolitan

Magistrate, Bengaluru.


     2. Heard Sri Krishna S. Vyas, learned counsel appearing for

the petitioner, Sri B.N. Jagadeesha, learned Additional State Public

Prosecutor appearing for respondents 1 and 2 and Smt. Sanjana

Rao, learned counsel appearing for respondent No.3.



     3. Facts, in brief, germane are as follows:-


     The 3rd respondent is the complainant.         The complainant

works with M/s Ninjacart. Ninjacart operates under a "Bill to Ship"

model of business wherein Ninjacart purchases produces from

wholesale suppliers which are in turn sold to subsequent buyers. It

is averred in the petition that in the course of ordinary trade,

Ninjacart makes upfront and complete payment to its wholesale

suppliers. Thereafter, when the items are resold to subsequent

buyers, payment is accepted by Ninjacart which was given on a

credit of 65 - 70 days to the buyers to make good necessary

payment. The petitioners and Ninjacart have a business agreement.

The petitioners are a partnership firm. Ninjacart enters into an
                                 5



arrangement with Nekkanti for supply of shrimps. In furtherance of

the trade, Ninjacart communicated mails from January 2023 to June

2023 offering to supply different quantities of shrimp at the prices

mentioned therein.    The complainant is said to have entered into

sale and purchase agreement dated 20-12-2022 with accused No.1

for availing supply of agricultural goods including shrimp. In terms

of the said arrangement or agreement, accused No.1 was required

to supply these goods as and when Ninjacart places purchase

orders for the same and accused No.1 was required to deliver goods

directly to Ninjacart's customers.



      4. The complainant places various orders for supply of shrimp

which was required to be delivered to Nekkanti.     In turn accused

No.2 issued Goods Received Note ('GRN') to Ninjacart confirming

receipt of shrimp on behalf of Nekkanti.      Thereafter, Ninjacart

raised various invoices to Nekkanti and these were being cleared

from time to time. Likewise, between 23-05-2023 and 30-06-2023

the offers were made to Nekkanti.    Accused No.2 accepted these

offers on behalf of Nekkanti and Ninjacart contacted accused No.1

for supply of shrimp. After a few days Nekkanti through accused
                                  6



No.2 issued GRN in the form of mail confirming quantity of shrimps.

Ninjacart from its coffers releases payment of ₹9,35,96,343/- to

accused No.1 after deducting TDS. The complainant thus fulfilled all

the obligations. But, accused No.1 refused to pay the amount that

was to be paid to the complainant. Projecting it to be a criminal

breach of trust or cheating, the complaint comes to be registered

by the complainant which becomes a crime in crime No.152 of 2024

pursuant to which, the accounts of the petitioners are frozen.

Aggrieved by registration of crime and freezement of accounts, the

petitioners are before the doors of this Court in the subject petition.



      5. The learned counsel appearing for the petitioners would

vehemently contend that the issue in the lis is a pure breach of

agreement, if at all it is, and what is called in question is an alleged

loss caused on account of acts of the petitioners. Therefore, it is a

case of recovery of money.      It is his further contention that the

incident happens between 23-05-2023 and 30-06-2023 but the

crime is registered on 02-04-2024, 9 months thereafter. He would

submit that there is gross delay in registering the crime which

would vitiate the entire crime and seeks quashment of entire crime.
                                   7




      6.   Per   contra,   the   learned   counsel   Ms.    Sanjana   Rao

representing the 3rd respondent/complainant would vehemently

refute the submissions to contend that the case at hand would in

the first blush look like breach of agreement. But, the issue is

Nekkanti placed orders for delivery of shrimp.             The amount is

credited to the account of accused No.1 who had to deliver shrimp.

Time passes by. Today there is neither the shrimp nor the amount

which the complainant has already paid to accused No.1. Therefore,

there is a clear case of cheating and criminal breach of trust in the

agreement, as the complainant do not know where the shrimp is

nor accused No.1 has returned the money. It is, therefore, a matter

of investigation in the least is what the learned counsel would

contend.



      7. I have given my anxious consideration to the submissions

made by the respective learned counsel and have perused the

material on record.
                                  8



     8.   The   afore-narrated    facts    are    not   in   dispute.   The

arrangement of supply of goods and payment of money has been

the business between Ninjacart and the petitioners. One such

consignment goes wrong. The consignment was delivery of shrimp.

Since the entire issue has now sprung from the complaint, I deem it

appropriate to notice the contents of the complaint insofar as they

are germane. They read as follows:

                                 "....      ....     ....

            2. As per Ninjacart's business model, the wholesale
     supplier directly delivers the products to the subsequent buyer
     without Ninjacart being involved in this process. On receiving
     delivery of the products, the subsequent buyer confirms the
     quality and quantity of the products over email in the form of a
     "Goods Received Note" or "GRN". The GRN Establishes that the
     products receded are in satisfaction of the contract between
     Ninjacart and the subsequent buyer. On receiving the GRN from
     the subsequent buyer, Ninjacart raises an invoice in favour of
     the subsequent buyer for supply of products. The subsequent
     buyer is then required to make payment for the products
     supplied within the agreed credit period.

           3. In furtherance of the Bill to Ship to business
     model described above, Ninjacart entered into an
     arrangement with Nekkanti for the supply of shrimps. In
     furtherance of the trades, Ninjacart issued various emails
     from January, 2023 to June, 2023 offering to supply
     different quantities of shrimp at prices mentioned
     therein. The offers made by Ninjacart in various emails
     were accepted by Nekkanti in the form of emails. It is
     pertinent to note that all emails were issued by Accused
     No. 2 from his official ID.
                            9



      4. Ninjacart had also entered into a Sale and Purchase
Agreement dated 20.12.2022 with Accused No. 1 for availing
supply of agricultural goods, including shrimp. In terms of this
agreement, Accused No. 1 was required to supply these goods
as and when Ninjacart placed purchase orders for the same.
Accused No.1 was required to deliver the goods directly to
Ninjacart's customer.

      5. To fulfill the contract with Nekkanti, Ninjacart placed
various orders for supply of shrimp on Accused No. 1, who was
required to deliver the same to Nekkanti. In turn, Accused No.2
issued GRNs to Ninjacart confirming receipt of the shrimp on
behalf of Nekkanti. Thereafter, Ninjacart raised its invoices to
Nekkanti and these invoices were cleared by Nekkanti from time
to time.

      6. As has been the practice, Ninjacart made offers
to Nekkanti for supply of shrimp under emails dated
23.05.2023 and 30.06.2023 and the offers were accepted
by Nekkanti. It is pertinent to note that Accused No. 2
accepted these offers on behalf of Nekkanti. On
acceptance of the offers, Ninjacart contacted Accused No.
1 for supply of shrimp. Thereafter, on the same days,
Nekkanti through Accused No. 2 issued GRNs in the form
of emails on 23.05.2023 and 30.06.2023 confirming
receipt of the entire quantity of shrimps. Ninjacart
immediately released payment of Rs. 9,35,96,343/-
(Rupees Nine Crores Thirty Five Lakhs Ninety Six
Thousand Three Hundred and Forty Three) to Accused No.
1, after deducting the applicable TDS amounts.

     7. As Ninjacart had fulfilled its obligations,
Ninjacart raised invoices against Nekkanti for the
successful supply of shrimp under emails of 23.05.2023
and 30.06. 2023. Nekkanti was thereafter obligated to
pay Ninjacart an amount of INR 10,00,51,200/- (Rupees
Ten Crores Fifty One Thousand and Two Hundred) by
15th September 2023. However, Nekkanti failed to make
any payment by the said date. Despite several follow-ups,
payment was not forthcoming. In these circumstances,
Ninjacart was constrained to issue a legal notice on
15.11.2023 calling upon Nekkanti to pay the amounts due
and outstanding. In response to the legal notice,
                             10



Ninjacart   received           the      following       shocking
communications:

      a) Email from Accused No.2 dated 16.11.2023 stating
that as an employee of Nekkanti and he issued GRNs to
Ninjacart despite the goods not being received by Nekkanti.
Further, he stated that he undertakes personal responsibility for
the same, and Nekkanti is not liable to make any payments.

       b) Email response from Mr. N Nagesh, Director and CEO
of Nekkanti dated 17.11.2023 alleging that Ninjacart did not
deliver any products and Nekkanti is accordingly not liable to
make payments for which no products have been received.

      8) Ninjacart has successfully fulfilled its obligations under
its contracts with Nekkanti and Accused No. 2. Shockingly,
based on the information provided by Nekkanti, it appears that
Accused No. 1 and Accused No. 2 have colluded with each other
and acted in cahoots to misappropriate vast sums of money
from Ninjacart. Nekkanti has repeatedly claimed that its
management has no involvement in this deception and fraud.
Ninjacart, as on date, has been deceived and lost INR
10,00,51,200/- (Rupees Ten Crores Fifty One Thousand and
Two Hundred), on account of the acts of Accused No. 1 and 2
and which was payable by Nekkanti.

       9. Submission: The facts presented above reveal a
meticulously planned scheme executed by Accused No. 1 and
Accused No. 2 to defraud Ninjacart. Their actions demonstrate a
deliberate pattern of deception, aimed at exploiting Ninjacart's
standard business practices. The initial successful transactions
served a dual purpose: to establish a false sense of legitimacy
and to entice Ninjacart into larger, more profitable subsequent
transactions. The subsequent issuance of valid GRNs by Accused
No.2 underscores their criminal intent. The case strongly
suggests conspiracy, coercion and a willful disregard for the
agreed-upon contractual obligations.

      10. Criminal Conspiracy and Intent to Defraud: The
actions of Accused 1 and Accused 2 as informed by
Nekkanti demonstrate a pattern of coordinated and
deceptive behavior, clearly establishing a criminal
conspiracy to defraud Ninjacart. The initially successful
                          11



transactions between Ninjacart and Nekkanti, performed
by Accused No.2 on behalf of Nekkanti indicate a
calculated plan to establish a false sense of trust. This
was likely done to induce Ninjacart into larger
subsequent transactions. The issuance of false GRNs
point to a deliberate attempt to perpetrate fraud.

      11 Collusion and Criminal Conspiracy Between
Accused Parties: The close timing of events, including the
issuance of orders and false GRNs by Accused No.2
suggests collusion between Accused No.1 and Accused
No.2.

      12. Ninjacart has been running from pillar to post
between Nekkanti, and Accused No. 1 to recover amounts
due to it. Accused No.1 maintained that Nekkanti had
issued valid GRNs, thereby confirming successful delivery
of products, by virtue of which Accused No.1 is not liable
to return any amounts to Ninjacart. Nekkanti maintains
that it never received any products and the GRNs were
issued based on collusion between Accused No.1 and
Accused No.2 and hence are not valid. However, despite
repeated requests, Nekkanti has failed to produce any
credible evidence for non-receipt of goods. Further, while
Nekkanti claimed that it has confirmation from Accused
No.1 that it had not supplied goods, Nekkanti has not
shared any document in support thereof. In this entire
ordeal, Ninjacart is the only entity that has truly suffered
losses on account of malicious conduct of interested
parties.

      13. We hope that a meticulous review of all
communication between Accused No.1 and Accused No. 2
could expose patterns of coordination, revealing their
orchestration of the fraudulent scheme. An in-depth
investigation of financial records, including bank
statements and payment histories, between the two
accused parties could unveil suspicious monetary
transactions. These may act as evidence of the movement
of defrauded funds.

We therefore respectfully request your good office to
recognize the seriousness of this complaint, initiate a full
                                  12



     criminal investigation, and hold the accused parties
     accountable.    We hereby enclose the details of the
     accused parties. Ninjacart and its officials pledge full
     cooperation and will provide all necessary evidence in
     support of the investigation.

     The contact details of Accused No. 1 and Accused No. 2,
     as available us with us are set out below:

     Accused No.1 - M/S Sri Venkateshwara Sea Foods represented
     by Mr. Kola Thirumalaraju Address: D. No 3-16B. 80/2, Flat No
     D1, Narayana Giri Heights, Postal Employees Colony, Shanti
     Nagar, Kakinada - 533 003
     PAN: ACUFS2316K, Mobile: 9553384444

     Accused No. 2- Mr. Bhogadi Satyanarayan
     Mobile: 9848199739"

                                       (Emphasis added)

The afore-quoted is the complaint by the 3rd respondent against the

petitioners. The complaint then becomes a crime in Crime No.152

of 2024 for offences punishable under Sections 406 and 420 of the

IPC. Pursuant to registration of crime a debit freeze of the account

of the petitioners is directed by the Investigating Officer. The

communication reads as follows:

           "To:

                  The Manager,
                  ICICI BANK,
                  Bangaluru.
                             13



      Sir,

               Sub: Request to Debit freeze A/c and furnish the
                        accounts details- reg.

              Ref:   Marathahalli Police Station Crime No.
                     152/2023 Under Section 120(B), 406, 420
                     R/w. 34 IPC...

                                     *****

      With respect to the above subject, I hereby requesting
you that, based on Mr. Chaitanya Pandru's complaint a case
was registered in Marathahalli Police Station Crime
No.152/2024 Under Section 120(B), 406, 420 R/w. 34 of IPC.
For the purpose of investigation of this case, you are hereby
requested to Debit freeze the below mentioned ICICI BANK
accounts and furnish the following particulars of the following
account No's at the earliest.

Sl.          Account No          Name of the Account holder
No.

1.       028005003331            Kola Thirumalaraju

2.       028005005545            -



1. Statement of account from Date: 01-05-2023 to till date.

2. Name of the Branch and contact E-mail id and phone No's of
   the concerned branch.

3. Account opening form and identity proof and other relevant
   documents submitted by the account holder at the time of
   opening the account.

4. KYC form along with ID Proof's and other Enclosures.
                                   14



     5. Send all the documents in hardcopies, copies should be
        counter signed by the authorized signatory along with the
        bank seal."


The issue now would be, whether the crime requires to be

obliterated on its registration.       The learned counsel for the 3rd

respondent   has   taken   this    Court   through   the   statement   of

objections. The objections appended to it certain documents. A

communication from accused No.2 reads as follows:

      "Dear sir,

     I have actual in blind faith in Tirumalaraju due to my
     relationship with him. I was under the impression that i was
     helping him by approving invoices & GRN's of Ninjakart
     which product was never supplied to Nekkanti. I take the
     complete responsibility for this wrongdoing Nekkanti is not
     liable for my wrong doing. Nekkanti is not liable for any
     payments as the product was never supplied by Ninjacart.
     The board of Nekkanti served a notice to which I have
     replied. Attached is the reply to the chairman of Nekknati.

     satya

     On Wed. Nov 15, 2023 at 10:20 PM Legal compliance
     <[email protected]> wrote:

     Dear Sir/Madam,

     On behalf of 63Ideas Infolabs Private Limited (Ninjacart),
     having its registered office at WeWork Vaishnavi Signature,
     78/9, Outer Ring Road, Bellandur Village, Varthur, Hobli,
     Bengaluru, Karnataka 560103 (hereinafter referred to as
     "Ninjacart"), we do hereby bring to your notice as Follows:

           1. Ninjacart is a seller of fresh vegetables, fruits and
     other products via mobile application platform under the
                             15



name and style of 'Ninjacart' (hereinafter collectively referred
to as the "Platform"). Under its Bill to Ship to model of
business, Ninjacart procures fresh agricultural produce and
other raw materials from a wholesale supplier and sells such
products to suitable buyers, wherein the buyers are typically
required to make payments within a credit period of 60-75
days.

       2. For the purpose of clarity, as per Ninjacart's
Standard Operating Procedure (SOP), once a Purchase
Order ("PO") is finalised and confirmed by the buyer
over mail, Ninjacart procures these products and
facilitates the delivery of the Goods as mentioned in
such furnished PO and issues the invoice for payment
for such Goods to the buyer. Once the Goods are
delivered to the buyer, the buyer confirms on the
quality and quantity of the Goods and the buyer
generates a Goods Received Note (GRN) Upon
generation of the GRN, the buyer needs to make
payment for the purchased Goods in favour of
Ninjacart within the stipulated time period.

       3. Accordingly, further to the business model as
mentioned above, you wanted Ninjacart to supply shrimps to
you and we were engaged in the trade of shrimps (Goods)
since January 2023, as evidenced through the first Purchase
Order (PO) dated 4th January, 2023.

      4. In furtherance of our business association and in
line with Ninjacart's internal SOP as mentioned in para 2,
pursuant to your POs dated 23 May 2023 and 30 June 2023,
Ninjacart supplied the Goode in multiple batches and the last
GRN was generated by you on 30th June, 2023, which was
duly executed by you. As per the said POs, you are obliged
to pay to Ninjacart for Goods purchased by you within 75
days from date of last generated GRN, which in your case
has expired on 15th September, 2023.

      5. However despite repeated follow ups by a
dedicated team on Ninjacart, you have been
unresponsive and have failed to honour your payment
obligations. As on date of this Notice, an amount of
INR 10,00,00,000/ (Rupees Ten Crores Only) is
                                16



     outstanding from you, which amount needs to be paid
     by you.

            6. In light of the above, it is clear that you
     always had the intention to dishonour our mutually
     agreed terms of the trade, with an ulterior motive to
     evade any payment related obligations. Relying on our
     understanding, we diligently supplied the goods to
     you, which are admittedly received by you, as
     evidenced by the enclosed GRN furnished by you. Now,
     by way of your conduct of refusing to pay the
     outstanding amounts, you have not only violated your
     promises and contravened applicable laws, but also
     committed criminal breach of trust. It is now clear that
     you do not have any intent to pay the outstanding
     amount. We hereby call upon you to pay to Ninjacart,
     within 15 (fifteen) days of receipt of this notice, an
     amount of INR 10,00,00,000/- (Rupees Ten Crores
     Only), failing which Ninjacart shall be constrained to
     initiate appropriate legal proceedings against you,
     including insolvency and winding up proceedings,
     solely at your costs and consequences.

     Enclosed Documents

     1. Purchase Order (PO) dated 23rd May, 2023 and 30th
     June, 2023.

     2. Goods Receipt Note (GRN) dated 30th June, 2023."


                                    (Emphasis added)

The communication is clear that accused No.2 has issued goods

received notes. Therefore, obligation for payment commences from

the date on which the goods are delivered to the complainant. It is

not a case of non-delivery of goods by the petitioners. Goods are

delivered. Now the goods appear to have vanished in thin air. The
                                   17



goods in the case at hand is the shrimp. Now the question would

where the shrimp has gone.        It is neither delivered to the end

customer nor digested by anybody.         But, the payment close to

₹10/- crores is already received by accused No.1. Therefore, it is

not a case where the crime can be obliterated at the outset.



      9. Criminal breach of trust as obtaining under Section 406 of

the IPC has its ingredients in Section 405 of the IPC. The shrimp

has vanished. The money has left the coffers of the complainant.

Therefore, there is undoubtedly breach of trust as is obtaining

under Section 406 of the IPC. Insofar as cheating is concerned, its

ingredients are found in Section 415 of the IPC. There should be

luring of the victim by the accused with a dishonest intention right

from the inception.       The breach, in the case at hand, is an

agreement. If it is an agreement, it is between two parties entered

into with eyes being wide open.         Therefore, there can be no

question of cheating in the case at hand but, undoubtedly a case of

criminal   breach   of   trust.   In   that   light   permitting   further

investigation qua Section 420 of the IPC would become contrary to
                                     18



law. However, the petitioners shall be investigated into for the

offence under Sections 406 and 120B of the IPC.


        10. Permitting both the offences under Sections 406 and 420

of the IPC would run foul of the judgment of the Apex Court in the

case of DELHI RACE CLUB (1940) LIMITED v. STATE OF

UTTAR PRADESH1, wherein it is held as follows:

                                  "....    ....    ....

              27. In our view, the plain reading of the
        complaint fails to spell out any of the aforesaid
        ingredients noted above. We may only say, with a view
        to clear a serious misconception of law in the mind of
        the police as well as the courts below, that if it is a
        case of the complainant that offence of criminal breach
        of   trust   as   defined  under    Section 405 of IPC,
        punishable under Section 406 of IPC, is committed by
        the accused, then in the same breath it cannot be said
        that the accused has also committed the offence of
        cheating as defined and explained in Section 415 of
        the IPC, punishable under Section 420 of the IPC.

              28. Every act of breach of trust may not result in a
        penal offence of criminal breach of trust unless there is
        evidence of manipulating act of fraudulent misappropriation.
        An act of breach of trust involves a civil wrong in respect of
        which the person may seek his remedy for damages in civil
        courts but, any breach of trust with a mens rea, gives rise to
        a criminal prosecution as well. It has been held in Hari
        Prasad Chamaria v. Bishun Kumar Surekha, reported
        in (1973) 2 SCC 823 as under:

                    "4. We have heard Mr. Maheshwari on behalf of
              the appellant and are of the opinion that no case has

1
    2024 SCC OnLine SC 2248
                               19



       been made out against the respondents under Section
       420 Penal Code, 1860. For the purpose of the present
       appeal, we would assume that the various allegations of
       fact which have been made in the complaint by the
       appellant are correct. Even after making that allowance,
       we find that the complaint does not disclose the
       commission of any offence on the part of the
       respondents under Section 420 Penal Code, 1860. There
       is nothing in the complaint to show that the respondents
       had dishonest or fraudulent intention at the time the
       appellant parted with Rs. 35.000/- There is also nothing
       to indicate that the respondents induced the appellant to
       pay them Rs. 35,000/- by deceiving him. It is further
       not the case of the appellant that a representation was
       made, the respondents knew the same to be false. The
       fact that the respondents subsequently did not abide by
       their commitment that they would show the appellant to
       be the proprietor of Drang Transport Corporation and
       would also render accounts to him in the month of
       December might create civil liability on the respondents
       for the offence of cheating."

      29. To put it in other words, the case of cheating and
dishonest intention starts with the very inception of the
transaction. But in the case of criminal breach of trust, a
person who comes into possession of the movable property
and receives it legally, but illegally retains it or converts it to
his own use against the terms of the contract, then the
question is, in a case like this, whether the retention is with
dishonest intention or not, whether the retention involves
criminal breach of trust or only a civil liability would depend
upon the facts of each case.

       30. The distinction between mere breach of contract
and the offence of criminal breach of trust and cheating is a
fine one. In case of cheating, the intention of the accused at
the time of inducement should be looked into which may be
judged by a subsequent conduct, but for this, the
subsequent conduct is not the sole test. Mere breach of
contract cannot give rise to a criminal prosecution for
cheating unless fraudulent or dishonest intention is shown
right from the beginning of the transaction i.e. the time when
the offence is said to have been committed. Therefore, it is
this intention, which is the gist of the offence. Whereas, for
                            20



the criminal breach of trust, the property must have been
entrusted to the accused or he must have dominion over it.
The property in respect of which the offence of breach of
trust has been committed must be either the property of
some person other than the accused or the beneficial interest
in or ownership' of it must be of some other person. The
accused must hold that property on trust of such other
person. Although the offence, i.e. the offence of breach
of trust and cheating involve dishonest intention, yet
they are mutually exclusive and different in basic
concept. There is a distinction between criminal
breach of trust and cheating. For cheating, criminal
intention is necessary at the time of making a false or
misleading representation i.e., since inception. In
criminal breach of trust, mere proof of entrustment is
sufficient. Thus, in case of criminal breach of trust, the
offender is lawfully entrusted with the property, and he
dishonestly misappropriated the same. Whereas, in case of
cheating, the offender fraudulently or dishonestly induces a
person by deceiving him to deliver any property. In such a
situation, both the offences cannot co-exist simultaneously.
        ...                  ...                   ...
       42. When dealing with a private complaint, the law
enjoins upon the magistrate a duty to meticulously examine
the contents of the complaint so as to determine whether the
offence of cheating or criminal breach of trust as the case
may be is made out from the averments made in the
complaint. The magistrate must carefully apply its mind to
ascertain whether the allegations, as stated, genuinely
constitute these specific offences. In contrast, when a case
arises from a FIR, this responsibility is of the police - to
thoroughly ascertain whether the allegations levelled by the
informant indeed falls under the category of cheating or
criminal breach of trust. Unfortunately, it has become a
common practice for the police officers to routinely and
mechanically proceed to register an FIR for both the offences
i.e. criminal breach of trust and cheating on a mere
allegation of some dishonesty or fraud, without any proper
application of mind.

      43. It is high time that the police officers across the
country are imparted proper training in law so as to
                                  21



     understand the fine distinction between the offence of
     cheating viz-a-viz criminal breach of trust. Both offences are
     independent and distinct. The two offences cannot coexist
     simultaneously in the same set of facts. They are antithetical
     to each other. The two provisions of the IPC (now BNS,
     2023) are not twins that they cannot survive without each
     other."

                                              (Emphasis supplied)


In the light of the judgment of the Apex Court in the DELHI RACE

CLUB case supra, the offences under Sections 406 and 420 of the

IPC cannot co-exist.   Section 406 of the IPC as elucidated by the

Apex Court clearly holds that a person entrusted with a property

has misappropriated the said property with a dishonest intention

which would become open for an allegation of criminal breach of

trust. It is exactly the issue in the case at hand. Therefore, while

obliterating the crime under Section 420 of the IPC, I deem it

appropriate to permit continuance of investigation for the offence

under Section 406 of the IPC.


     11. For the aforesaid reasons, the following:


                              ORDER

(i) Writ Petition is partly allowed.

22

(ii) The crime insofar as the offence under Section 420 of the IPC is quashed.

(iii) The crime registered for offence under Sections 406 and 120B of the IPC stands sustained. Investigation shall continue only for offences punishable under Sections 406 and 120B of the IPC.

Consequently, I.A.No.1 of 2024 also stands disposed.

Sd/-

______________________ JUSTICE M.NAGAPRASANNA bkp CT:MJ