This document outlines various Indian penal code sections and special acts related to criminal misappropriation, breach of trust, cheating, forgery, and identity theft. Key sections discussed include 403, 405-409, 415-420, 463-471 of the IPC as well as sections 66C and 66D of the Information Technology Act 2002. The elements and ingredients of offenses like criminal misappropriation, breach of trust, cheating, forgery, and identity theft are explained. Special acts discussed include the Banning of Unregulated Deposit Schemes Act, Prize Chits and Money Circulation Scheme (Banning) Act, and certain state-level acts.

1. LEGAL PROVISIONS IN IPC
• 403 & 404 Criminal Misappropriation
• 405 to 409 Criminal Breach ofTrust
• 415 to 420 IPC – Cheating
• 463 to 471 IPC – Forgery
• 66 C and 66 D ofThe InformationTechnologyAct 2002 – Identity
Theft and Cheating by personation using computer resources

2. Special Acts
• Banning of Unregulated Deposit Schemes Act, 2019
• Prize Chits and Money Circulation Scheme (Banning) Act, 1978
• Kerala Protection of Interest of Depositors in Financial Establishments Act, 2013
• Reserve Bank of India Act,1934
• Companies Act 2013

3. Sec 403 IPC
Criminal Misappropriation
• Whoever dishonestly misappropriates or converts to his own use any
movable property, shall be punished with imprisonment of either
description for a term which may extend to two years, or with fine, or with
both.

4. Criminal Misappropriation
Ingredients
• dishonestly
• misappropriates or converts to his own use
• movable property,

5. Sec 24 IPC
Dishonestly
•Whoever does anything with the intention of causing
wrongful gain to one person or wrongful loss to
another person, is said to do that thing “dishonestly”.
Relates mostly with property

6. Criminal Breach ofTrust
• Whoever, being in any manner entrusted with property, or with any
dominion over property, dishonestly misappropriates or converts to his own
use that property, or dishonestly uses or disposes of that property in
violation of any direction of law prescribing the mode in which such trust is
to be discharged, or of any legal contract, express or implied, which he has
made touching the discharge of such trust, or wilfully suffers any other
person so to do, commits “criminal breach of trust”

7. Criminal Breach ofTrust
Ingredients
• Entrustment/dominion of property.
• Dishonestly
• Misappropriation of that property/uses or disposes of that property
In violation of any direction of law prescribing the mode in which such trust is to be
discharged,
or of any legal contract, express or implied.

8. Criminal Breach ofTrust
• CBT
• CBT by Carrier
• CBT by clerk or servant
• CBT by public servant, banker, merchant or agent

9. Cheating
• Whoever, by deceiving any person, fraudulently or
dishonestly induces the person so deceived to deliver any
property to any person, or to consent that any person shall
retain any property, or intentionally induces the person so
deceived to do or omit to do anything which he would not do
or omit if he were not so deceived, and which act or omission
causes or is likely to cause damage or harm to that person in
body, mind, reputation or property, is said to “cheat”.
Explanation.—A dishonest concealment of facts is a
deception within the meaning of this section.

10. Cheating- Ingredients
1. Deception
2. Fraudulently/Dishonestly/Wrong ful gain/wrongful loss
(Sec.25,24,23)
3. Inducement to
a. deliver property or
b. retain property or
c. to do or omit to do something

11. Deception
•Either by making a false or misleading
representation or by other action or
omission
•Dishonest concealment is deception
•Deception and intention- it should be
there from the beginning

12. Deception
• Fraudulent Act
• False Statement
• Active Concealment of Facts
• False Promises
• Material Silence
• Misleading suggestions/assertions
• Impersonation

13. Sec 25 IPC
Fraudulently
• A person is said to do a thing fraudulently if he does that
thing with intent to defraud but not otherwise.
• Relates mostly with an act

14. Sec 23 IPC
Wrongful gain
•Gain by unlawful means of property to which the
person gaining is not legally entitled.

15. Sec 23 IPC
Wrongful loss
Loss by unlawful means of property to which the person
losing it is legally entitled.

16. Gaining wrongfully, losing wrongfully
•A person is said to gain wrongfully when such person
retains wrongfully, as well as when such person acquires
wrongfully. A person is said to lose wrongfully when such
person is wrongfully kept out of any property, as well as
when such person is wrongfully deprived of property.

17. Criminal Breach ofTrust & Cheating
Criminal Breach ofTrust Cheating
Entrustment Deception
misappropriation or conversion of that
property to his own use
Fraudulently/Dishonestly
in violation of any direction of law
prescribing the mode in which such trust
is to be discharged, or of any legal
contract, express or implied, which he has
made touching the discharge of such
trust
Inducement to
a. deliver property or
b. retain property or
c. to do or omit to do
something
Offences starts only at later stage Offence starts from the beginning

18. Forged document and false document
• Every false document need not be a forged one, but every
forged document is a false document
• Intention of causing it to be believed that the document was
made by someone else etc.

19. Sec 463 IPC
Forgery
• Whoever makes any false documents or part of a document
with intent to cause damage or injury, to the public or to any
person, or to support any claim or title, or to cause any
person to part with property, or to enter into any express or
implied contract, or with intent to commit fraud or that fraud
may be committed, commits forgery.

20. Sec. 464 IPC
Making of a false document
• A person is said to make a false document-
• First- Who dishonestly or fraudulently makes, signs, seals or
executes a document or part of a document, or makes any mark
denoting the execution of a document, with the intention of
causing it to be believed that such document or part of a document
was made, signed, sealed or executed by or by the authority of a
person by whom or by whose authority he knows that it was not
made, signed, sealed or executed, or at a time at which he knows
that it was not made, signed, sealed or executed; or
• Secondly- Who, without lawful authority, dishonestly or
fraudulently, by cancellation or otherwise, alters a document in any
material part thereof, after it has been made or executed either by
himself or by any other person, whether such person be living or
dead at the time of such alteration; or
• Thirdly- Who dishonestly or fraudulently causes any person to sign,
seal, execute or alter a document, knowing that such person by
reason of unsoundness of mind or intoxication cannot, or that by
reason of deception practiced upon him, he does not know the
contents of the document or the nature of the alteration.

21. 66 C OFTHE INFORMATIONTECHNOLOGYACT
• Whoever fraudulently or dishonestly make use of the electronic signature,
password, or any other unique identification feature of any other person,
shall be punished with imprisonment of either description for a term which
may extend to 3 years and shall also be liable to fine which may extend to
Rs. one lakh.

22. Ingredients
• Fraudulently or dishonestly
• Make use
• Electronic signature, password, or any other unique identification feature of
any other person

23. 66 D OFTHE INFORMATIONTECHNOLOGY ACT
• Whoever by means of any communication
device or computer resource cheats by
personating, shall be punished with
imprisonment of either description for a term
which may extend to 3 years and shall also be
liable to fine which may extend to Rs. one lakh.

24. Ingredients
• Use of any communication device or computer resource
• Cheating by personation