Bharatiya Nyaya Sanhita, 2023
Section 306
Theft by clerk or servant of property in possession of master
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.
Why this exists
This provision treats theft by an employee against their own employer as an aggravated form of theft, because it involves a breach of the trust naturally placed in someone given access to their employer's property as part of their job.
Common misconceptions
- Myth: This section only applies to household domestic servants.
Fact: It applies broadly to anyone employed in the capacity of a clerk or servant, including office and shop employees, not just domestic help.