Factual Situation: A, the school cashier, collects along with the fees an additional amount of 50 for the new building fund. Since there is no mention of such fund in the prospectus, the students pay 50 reluctantly and under confusion. However, after collection of the fund the cashier diverts part of it for the construction of his own house, which also has a temple, visited by the students during the examination days. Issue: What offence, if any, has been committed? Decision: