Basically two main ingredients to attract the provisions of Section 408 PPC

 There are basically two main ingredients to attract the provisions of Section 408 PPC,

(i) entrustment of property,

(ii) misappropriation with mens rea. A plain reading of the aforesaid provision of law clearly reflects that the words ‘clerk’ or ‘servant’ have been mentioned in it. To establish criminal liability against an employee other than incorporated in the aforesaid provision, it seems essential to establish that the person against whom the accusation has been leveled clearly falls within the categories disclosed by the Legislature.

CRIMINAL PETITION NO. 715 OF 2021
Muhammad Usman Shakir vs The State etc