B asked a goldsmith A to make a gold chain and paid him Rs. 3000/- as cost of gold and his labour charges. But A neither prepared the chain by the given date nor returned the money. 

‘A’ a post-master received money from the depositors but did not enter the same in their postoffice accounts. 

The government gave 100 bags of cement to ‘A’ a contractor for a certain work. A after taking delivery of the bags used only 60 of them and passed on the rest to another person.