The Supreme Court observed that the offence of criminal breach of trust and cheating cannot co-exist on the basis of same allegations. The Court said that the offence of cheating (S.420 IPC/S.318 BNS) involves criminal intention from inception; however, for criminal breach of trust (S.406 IPC/S.316 BNS), there is lawful entrustment at the beginning, which is later misappropriated.

So, both these offences cannot exist simultaneously on same facts, as they are "antithetical" to each other.

“For cheating, criminal intention is necessary at the time of making 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 disho

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