The distinctions between Theft and Criminal Misappropriation are as follows:
(1) In theft the property is taken out of the possession of another person and the offence is complete as soon as the property is moved. In criminal misappropriation there is no invasion of another’s possession. The property often comes innocently into possession.
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(2) In theft taking of thing is wrongful from the very beginning, in criminal misappropriation it may be innocent and lawful. It is the subsequent change of mind that makes the lawful taking into unlawful act in criminal misappropriation.
(3) The property in respect of which the offence is committed must be movable in both theft and criminal misappropriation.
(4) In theft mere moving itself is an offence. But in criminal misappropriation, the moving may not be an offence; it may even be lawful; it is the subsequent intention to convert or misappropriate the property that constitutes the offence.