The offence of criminal breach of trust can be tried either in a Court within whose jurisdiction the offence was committed; or where any part of property, which was the subject matter of the offence, was received or retained; or at the place where property was required to be returned or accounted for by the accused.
In cases where it is not known to the complainant as to where the misappropriation actually occurred, jurisdiction will lie to the Court at the place where the property had to be delivered.
The Supreme Court in the case of Asit Bhattacharjee v. Hanuman Prasad Ojha and others has clarified that offences of cheating and criminal mis-appropriation can be tried and investigated at the place where fraudulent representation is made or where property had been entrusted or was to be accounted for.
Thus where the complainant company was having its business at place ‘C* in one state and the charges for offences under Sections 420, 406, 120-B, etc. committed by company’s agent in another state, the Police at “C’ place will have jurisdiction to investigate as the reconciliation of accounts took place at C, notwithstanding the fact that major part of offence took place in another state.