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6. On the other hand, Sri Abhishek Malipatil, learned HCGP submitted that the complaint averments are matter for trial and prima facie evidence is made out. Therefore, opposed the petition and hence prays to dismiss the petition.

7. The principal offences alleged in the complaint are Sections 406 and 420 of IPC (corresponding to Sections 313 and 318 of BNS, 2023 retrospectively).

8. Section 406 of IPC reads as follows:

"406. Punishment for criminal breach of trust.- Whoever commits criminal breach of trust shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both."

NC: 2026:KHC-D:3605 HC-KAR

12. The Hon'ble Supreme Court in the case of Delhi Race Club (supra), has pleased to make interpretation of Section 420 of IPC and Section 406 of IPC, it has observed as follows:

"Difference between criminal breach of trust and cheating
35. This Court in its decision in S.W. Palanitkar v. State of Bihar reported in (2002) 1 SCC 241 :
2002 SCC (Cri) 129 expounded the difference in the ingredients required for constituting an of offence of criminal breach of trust (Section 406 IPC) viz-a-viz the offence of cheating (Section
NC: 2026:KHC-D:3605 HC-KAR or omit to do anything which he would not do or omit if he were not so deceived; and (iii) in cases covered by (ii)(b), the act of omission should be one which causes or is likely to cause damage or harm to the person induced in body, mind, reputation or property."

36. What can be discerned from the above is that the offences of criminal breach of trust (Section 406 IPC) and cheating (Section 420 IPC) have specific ingredients.

In order to constitute a criminal breach of trust (Section 406 IPC): -

1) There must be entrustment with person for property or dominion over the property, and
2) The person entrusted: -
a) Dishonestly misappropriated or converted property to his own use, or
b) Dishonestly used or disposed of the property or willfully suffers any other person so to do in violation of: