Distinction / Difference between Criminal Misappropriation and Criminal breach of Trust

No.	Criminal Misappropriation	Criminal breach of Trust
1	Definition :             Section 403 of the Indian Penal Code defines Criminal misappropriation and prescribes the punishment for the offence - “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 willfully suffers any other person so to do, commits “criminal breach of trust”.	Definition :           Section 405 of the Indian Penal Code defines Criminal breach of trust - “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 willfully suffers any other person so to do, commits “criminal breach of trust”.
2	Ingredients : To constitute the offence of misappropriation the following ingredients must be present – 1) The accused misappropriated that property and converted the same to his own use dishonestly 2) The movable property belonged to that complainant.	Ingredients:  To constitute criminal breach of trust following ingredients must be present. 1) The accused must be entrusted with property or with dominion over property; 2) The person who entrusted must –   i) dishonestly misappropriate or convert to his use that property or ii) dishonestly use or dispose of that property or willfully suffer any other person to do so  a) in violation of any directions of law prescribing the mode in which such property is to be discharged \.  b) any legal contract made touching discharge of such trust.
3	The property comes into the possession of the accused in some natural manner.	The property comes into possession of the accused either by an express entrustment or by some process. There is conversion of property held by a person in fiduciary capacity.
4	It can be only movable property	It can be of any movable as well as immovable property.
5	There is no contractual relationship	There is contractual relationship
6	Non-cognizable, bailable, compoundable with permission of Court and triable by any Magistrate.	Non-cognizable, bailable, non-compoundable and triable by the Magistrate of the First Class.