Buchanan vs Conrad – clr volume 2 page 135

The case between Buchanan (Plaintiff) and Conrad (Defendant) addressed whether the accused, while employed as petty cash clerk, committed criminal breach of trust by allegedly converting Rs. 180.30 of the firm’s petty cash for personal use. It was held that the evidence, consisting mainly of discrepancies in account books and conflicting testimonies, was insufficient to sustain a conviction under sections 388 and 391 of the Ceylon Penal Code. The principle reaffirmed was that a mere failure to pay over monies or accounting errors, absent definitive proof of dishonest conversion, does not constitute criminal breach of trust. This determination emphasized the necessity for clear and convincing evidence of misappropriation when applying statutory provisions regarding breach of trust.

Withers