Factual Situation: A railway booking clerk had in addition to selling tickets, provided for sale of ‘travel packs’ containing soap, oil, comb, etc., for the benefit of passengers, purely as a personal business. The railway audit team while checking the accounts prepared by the clerk found the collections under three heads: (i) 3 45,765, the sale proceeds of 200 tickets; (ii) 557, the excess amount paid by the customers by mistake; and (iii) 1,500, the sale proceeds of 30 travel packs. The clerk had only deposited the amount under head (i) and has pocketed the rest. Issue: What offence, if any, has been committed? Decision: