Factual Situation: X finds a brief case at the railway station. After trying hard to find the owner, he brought the brief case to his house. When opened, he found 25,000 cash in it with no indication as to whom it belonged. He notified in ‘lost and found’ columns of all the leading English dailies of the city asking the owner of the ‘lost’ brief case to collect it from X. After waiting for about one month, M utilized the money in purchasing a scooter. Issue: What offence, if any, has been committed? Decision: