Section 314 BNS – Bhartiya Nyaya Sanhita, 2023 & equivalent IPC Section

Section-314 of Bhartiya Nyaya Sanhita, 2023: Dishonest misappropriation of property – with corresponding and equivalent Sections of IPC-Indian Penal Code.

Bhartiya Nyaya Sanhita, 2023Indian Penal Code, 1860 (corresponding section)
314. Whoever dishonestly misappropriates or converts to his own use any movable property, shall be punished with imprisonment of either description for a term which shall not be less than six months but which may extend to two years and with fine.  
Explanation 1.—A dishonest misappropriation for a time only is a misappropriation within the meaning of this section.  
Explanation 2.—A person who finds property not in the possession of any other person, and takes such property for the purpose of protecting it for, or of restoring it to, the owner, does not take or misappropriate it dishonestly, and is not guilty of an offence; but he is guilty of the offence above defined, if he appropriates it to his own use, when he knows or has the means of discovering the owner, or before he has used reasonable means to discover and give notice to the owner and has kept the property a reasonable time to enable the owner to claim it.  
What are reasonable means or what is a reasonable time in such a case, is a question of fact.  
It is not necessary that the finder should know who is the owner of the property, or that any particular person is the owner of it; it is sufficient if, at the time of appropriating it, he does not believe it to be his own property, or in good faith believe that the real owner cannot be found.
403. Dishonest misappropriation of property.—Whoever dishonestly misappropriates or converts to his own use any movable property, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
Explanation 1.—A dishonest misappropriation for a time only is a misappropriation with the meaning of this section.
Explanation 2.—A person who finds property not in the possession of any other person, and takes such property for the purpose of protecting it for, or of restoring it to, the owner, does not take or misappropriate it dishonestly, and is not guilty of an offence; but he is guilty of the offence above defined, if he appropriates it to his own use, when he knows or has the means of discovering the owner, or before he has used reasonable means to discover and give notice to the owner and has kept the property a reasonable time to enable the owner to claim it.  
What are reasonable means or what is a reasonable time in such a case, is a question of fact.  
It is not necessary that the finder should know who is the owner of the property, or that any particular person is the owner of it; it is sufficient if, at the time of appropriating it, he does not believe it to be his own property, or in good faith believe that the real owner cannot be found.

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