- Section 405 of the Indian Penal Code, 1860 defines criminal breach of trust. It applies when someone is entrusted with property or dominion over property and dishonestly misappropriates or converts it to their own use, or dishonestly uses or disposes of it in violation of law or contract. - In this scenario, 'A' (Revenue Officer) is entrusted with public money and is bound by law or contract to pay it into the treasury. By dishonestly appropriating the money, 'A' violates this trust and duty.