Attorney General v. Dewapriya Walgamage and Another – sllr 1990 volume 2 page 212

In Attorney-General v. Dewapriya Walagamage and another, the court considered whether the conduct of the accused in managing bank funds constituted criminal breach of trust, misappropriation, theft, or cheating under the Penal Code. The issue concerned the mental element required for criminal liability, particularly whether dishonesty at the time of taking is a prerequisite or whether subsequent actions can constitute misappropriation. It was held that the accused’s failure to hand over cash following prescribed procedures amounted to misappropriation, clarifying that an “innocent taking” is not essential for conviction under Section 386. The court reaffirmed the distinction between theft, criminal misappropriation, and cheating, applying precedential standards and statutory interpretation