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Supreme Court of India· 12 August 2026

Does the receipt of money by a supplier as the price of goods or as an advance for goods to be supplied under a contract amount to entrustment so as to attract the offence of criminal breach of trust under Section 316(2) of the Bharatiya Nyaya Sanhita, 2023 (BNS) if the goods are not delivered?

PARAG KISHORE SATOSKAR AND OTHERS v. STATE OF JHARKHAND AND ANOTHER
2026 INSC 846
Coram: Augustine George Masih; Sanjay Karol
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Answer

No. Criminal breach of trust presupposes entrustment, requiring that the beneficial interest in the property remain with the person handing it over while the recipient takes no more than custody or dominion for the benefit of another; money paid as the price of goods or in advance of supply passes to the supplier as his own, and if he takes the money and does not deliver, he is in breach of contract but has not committed a breach of trust, because there was no trust.

Headnote

Bharatiya Nyaya Sanhita, 2023 — s.318(4) — s.316(2) — Cheating — Criminal breach of trust — Entrustment — Dishonest intention — Civil dispute given criminal overtone — Quashing of FIR — Article 226 — s.482 CrPC — Bharatiya Nyaya Sanhita, 2023 — s.318(4) — Cheating — Dishonest intention at inception — Held: A promise of future advantage becomes a deception only if it was made without any intention of performing it; where the first information report contains no averment of fact from which a dishonest or fraudulent intention at the inception of the transaction could be inferred, and the payments made were consistent with performance under a lawfully entered contract, the ingredients of the offence of cheating punishable under Section 318(4) of the Bharatiya Nyaya Sanhita, 2023 are not disclosed. (¶13, 14, 23) Bharatiya Nyaya Sanhita, 2023 — s.316(2) — Criminal breach of trust — Entrustment — Antithetical to cheating — Held further: Criminal breach of trust presupposes entrustment, requiring that the beneficial interest in the property remain with the person handing it over; money paid to a supplier as the price of goods or in advance of their supply passes to the supplier as his own and is not held in trust, so that in the absence of any averment of entrustment the offence under Section 316(2) BNS is not disclosed, and the two offences of cheating and criminal breach of trust, being antithetical, cannot both arise upon one indivisible set of allegations. (¶18, 19, 20) Article 226 — s.482 CrPC — Quashing of FIR — Civil dispute given criminal overtone — Held further: Where the allegations in a first information report, taken at their face value and accepted in their entirety, disclose no more than a dispute over price, supply and accounts arising out of a written commercial contract, to permit criminal proceedings to continue would be to permit that dispute to be pursued through the machinery of the criminal law, amounting to an abuse of the process of the court, and the FIR and all proceedings arising therefrom are liable to be quashed. (¶5, 22, 23, 24)

In the Court's own words
Paragraph 18As regards the offence punishable under Section 316(2) of the BNS, the difficulty is more basic. Criminal breach of trust presupposes entrustment, which requires that the beneficial interest in the property remain with the person handing it over, the recipient taking no more than custody or dominion for the benefit of another. Money paid to a supplier as the price of goods, or in advance of their supply, passes to the supplier as his own; he holds it as consideration under a contract, and is neither trustee nor bailee of it. If he takes the money and does not deliver, he is in breach of his contract but has not committed a breach of trust, because there was no trust.
Paragraph 19There is no averment on behalf of Respondent No.2 that any money or goods was made over to any of the appellants to be held on his behalf, or to be applied to any specified purpose and to no other, or to be returned in specie. In the absence of such an averment, the ingredient of entrustment is simply not pleaded, and the offence under Section 316(2) of the BNS cannot be said to be disclosed upon any reading of the information.
Acts & Sections
s.318(4) Bharatiya Nyaya Sanhita, 2023s.316(2) Bharatiya Nyaya Sanhita, 2023s.3(5) Bharatiya Nyaya Sanhita, 2023s.420 Indian Penal Code, 1860s.406 Indian Penal Code, 1860Article 226 Constitution of Indias.482 Code of Criminal Procedure, 1973

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Also decided in this judgment
Under Section 318(4) of the Bharatiya Nyaya Sanhita, 2023 (BNS), when does a promise of future advantage amount to the offence of cheating?
Plain-language answer prepared by the LexStreak Editorial Desk — verify against the judgment. Source: Supreme Court of India. Corrections