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Section 306 falls under Chapter 17 of the Bharatiya Nyaya Sanhita (BNS). Chapter 17 covers offences against property. Each section under this chapter deals with different offences related to various property related crimes. The section specifically deals with theft by employee. Let us take a closer look at its provisions.
Section 306 of the Bharatiya Nyaya Sanhita (BNS), 2023 states:
Whoever, being a clerk or servant, or being employed in the capacity of a clerk or servant, commits theft in respect of any property in the possession of his master or employer, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.
This section is applicable to any person within the sovereign borders of India, whether citizen, resident or otherwise. It deals with the offence of theft by employee. Let us break down the section to get a better understanding of it.
Offence
While Section 303 deals with theft in general, certain kinds of thefts are considered slightly more serious due to the nature and context and hence have a slightly harsher punitive tone. This section deals with theft by a clerk, servant or employee of an item belonging to their employer. The reason why this specific form of theft has been made to stand out from general theft is because apart from dispossessing the owner of their property, the act also involves a criminal breach of trust, where a person, in good faith, had employed a person to care for the items in their possession. When a person who has been hired for a specific task maliciously performs the opposite of that task, it amounts to criminal breach of trust. And hence, theft by a clerk or a servant is considered more serious than theft by a stranger who otherwise bears no moral obligation to the owner of such property.
Punishment
Any person found guilty of stealing property in possession of their employer shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.
The above actions may not be an offence under this section if:
However, there may be other sections under the BNS under which the above actions can be prosecuted and while they may be disqualified under the provisions of this section, such actions will still be punishable under the provisions of those respective sections of the BNS.
Illustration
X is hired by Y to take care of his guest house. Y, noticing that X hardly uses the guest house, starts selling items from the house, assuming that the owner won’t notice. X is an offender under the provisions of section 306.
Disclaimer: The examples provided are for educational purposes only and do not constitute legal advice. They should not be used for legal proceedings or decision-making. For specific legal matters, please consult a qualified legal professional.
This section deals with: Theft by clerk or servant of property in possession of master.
Description of offence:
The BNS came into force on July 1, 2024, effectively replacing the Indian Penal Code. Section 306 of BNS replaces IPC Section 381. Let us look at the changes that have been made in the provisions of the new section in comparison to the old one.
BNS Sections/Subsections | Subject | IPC Sections | Summary of Comparison |
---|---|---|---|
306 | Theft by clerk or servant of property in possession of master. | 381 | No change in provision for offence |
Understanding the new Bharatiya Nyaya Sanhita (BNS) laws can be confusing, but Vakilsearch is here to make it easy for you. Here’s why we’re the right choice:
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