What is IPC Section 404?
IPC Section 404 sits in Chapter XVII of the Indian Penal Code, "Of Offences Against Property," within the sub-group "Of Criminal Misappropriation of Property" (Sections 403–404). It addresses a scenario the general misappropriation offence under Section 403 doesn't specifically target — property whose rightful owner has died, creating a temporary gap during which the property may not be under anyone's active, legal supervision, making it an attractive target for opportunistic misappropriation, particularly by servants, caretakers, or others who had access during the deceased's lifetime.
This provision has been described as enacted specifically to provide protection to this special category of property — safeguarding it during the precise interval between the possessor's death and the point at which it comes into the possession of some person or officer legally authorised to take charge of it.
Important Update: IPC to BNS Transition
With effect from 1 July 2024, the Indian Penal Code has been replaced by the Bharatiya Nyaya Sanhita (BNS), 2023 for offences committed on or after that date. Section 404 IPC now corresponds to Section 315 of the BNS, which retains the same substantive scope and punishment structure.
Legal Provision — Text of Section 404 IPC
This provision must be read together with Section 403 (the general offence of dishonest misappropriation of property), Section 24 (the definition of "dishonestly"), and Section 27 (property held by a wife, clerk, or servant on someone's account being treated as in that person's own possession) — each of which supplies concepts foundational to this section's application.
Punishment Under Section 404
| General Punishment | Imprisonment of either description up to 3 years, and fine |
|---|---|
| If Offender Was Clerk or Servant | Imprisonment of either description up to 7 years, and fine |
| Nature of Offence | Non-cognizable — police generally require a Magistrate's order to investigate or arrest |
| Bailable / Non-Bailable | Bailable — bail is a matter of right |
| Compoundable | Non-compoundable |
| Triable By | Magistrate of the First Class |
The considerable jump in maximum punishment for a clerk or servant of the deceased reflects the aggravated breach of trust involved — someone who had legitimate access to or knowledge of the deceased's property during their lifetime abusing that access after death, rather than a stranger simply happening upon unclaimed property.
Key Ingredients / Essential Elements
Dishonest misappropriation or conversion
The accused must have dishonestly misappropriated or converted the property to their own use.
Knowledge that the property was possessed by a deceased person
The accused must have known that the property was in the possession of a person who has since died, at the time of that person's death.
Property not yet reached a legally entitled person
The property must not have since come into the possession of any person legally entitled to it.
How Section 404 Relates to Neighbouring Provisions
- Section 24 defines "dishonestly" as doing anything with the intention of causing wrongful gain to one person, or wrongful loss to another.
- Section 27 establishes that property held by a wife, clerk, or servant on someone's account is treated as being in that person's own possession — relevant background for understanding the deceased's "possession" this section protects.
- Section 403 punishes the general offence of dishonest misappropriation or conversion of property, of which this section is a specialised, more severe variant.
- Section 404 (this section) punishes misappropriation specifically of a deceased person's property, before it reaches a rightful successor.
- Section 405 defines criminal breach of trust — a related but distinct offence requiring the property to have been entrusted to the accused, rather than merely coming within their access or knowledge.
Important Cases on Section 404
Divergent High Court Views on Movable vs. Immovable Property
Indian High Courts have taken differing views on whether the term "property" under Section 404 covers only movable property, or extends to immovable property as well. The Bombay and Madhya Pradesh High Courts have held that the section's protection is limited specifically to movable property, while the Allahabad High Court has taken the contrary view that the section's protection is not so limited.