to have been committed. At the same time, the chargesheet states that no offence under Section 420 of the IPC is found to have been committed. 36. An offence under Section 406 of the IPC requires entrustment, which carries the implication that a person handing over any property or on whose behalf the property is handed over, continues to be the owner of the said property. Further, the person handing over the property must have confidence in the person taking the property to create a fiduciary relationship between them. A normal transaction of sale or exchange of money/consideration does not amount to entrustment.24 Clearly, the charge/offence of Section 406 IPC is not even remotely made out. 37. The chargesheet states that the offence under Section 420 is not made out. The offence of cheating under Section 415 of the IPC requires dishonest 24 See Section 405 of the IPC and judgments of this Court in State of Gujarat v. Jaswantlal Nathalal AIR 1968 SC 700; Indian Oil Corpn. v. NEPC