In Chelloor Manaklal Narayan Ittiravi Nambudiri vs State of Travancore(1) this Court made the following observations: "As laid down in section 385, Cochin Penal Code (corresponding to section 405, Indian Penal Code) to constitute an offence of criminal breach of trust it is essential that the prosecution must prove first of all that the accused was entrusted with some property or with any dominion or power over it It follows almost axiomatically from this definition that the ownership or beneficial interest in the property in respect of which criminal breach of trust is alleged to have been committed, must be in some person other than the accused and the latter must hold it on account of some person or in some way for his benefit." In Jaswantrai Manilal Akhaney vs, State of Bombay(2) Sinha, J. (as he then was) observed thus: "For an offence under section 409, Indian Penal Code, the first essential ingredient to be proved is that the property was entrusted But when section 405 which defines "criminal breach of trust speaks of a person being (1) (2) ; 218 in any manner entrusted with property, it does not contemplate the creation of a trust with all the technicalities of trust.