IPC Section 23: Wrongful Gain and Wrongful Loss

Section 23 of the Indian Penal Code, 1860 explained wrongful gain, wrongful loss, and the meaning of gaining or losing wrongfully. The corresponding definitions now appear in Section 2(36), Section 2(37) and Section 2(38) of the Bharatiya Nyaya Sanhita, 2023 (BNS).

What did IPC Section 23 provide?

Wrongful gain

"Wrongful gain" is gain by unlawful means of property to which the person gaining is not legally entitled.

Wrongful loss

"Wrongful loss" is the loss by unlawful means of property to which the person losing it is legally entitled.

Gaining wrongfully and losing wrongfully

A person is said to gain wrongfully when such person retains wrongfully, as well as when such person acquires wrongfully. A person is said to lose wrongfully when such person is wrongfully kept out of any property, as well as when such person is wrongfully deprived of property.

Corresponding provisions in BNS, 2023

The BNS retains the substance of these three definitions. Section 2(36) addresses unlawful acquisition or gain, Section 2(37) addresses unlawful loss of legally entitled property, and Section 2(38) makes clear that wrongful retention or exclusion from property may also matter.

Meaning and practical application

Wrongful gain requires a gain of property by unlawful means where the recipient has no legal entitlement to that property. Wrongful loss concerns the corresponding unlawful loss suffered by a person legally entitled to property. Actual transfer is not always necessary: the statutory language also addresses wrongful retention and wrongful exclusion from possession.

For example, taking another person's property without lawful authority may involve wrongful gain and wrongful loss. Likewise, unlawfully keeping property after a duty to return it arises may be relevant to wrongful retention. Whether any particular criminal offence is established depends on all its statutory elements, including the required state of mind and the surrounding facts.

Connection with dishonesty

IPC Section 24 defined "dishonestly" by reference to an intention to cause wrongful gain to one person or wrongful loss to another. The corresponding current definition appears in BNS Section 2(7). A dishonest intention may be relevant to property offences, but a civil dispute or unpaid debt does not automatically establish a criminal offence.

Which law applies to older cases?

Section 358 of the BNS contains repeal and savings provisions. For conduct occurring before 1 July 2024, the IPC and applicable savings principles may continue to be relevant. The correct law must be determined from the date of the alleged act, the applicable statutory provisions, and any relevant transitional rules.

Frequently asked questions

Is wrongful gain itself a punishable offence?

No. Wrongful gain is a statutory definition. Criminal liability and punishment depend on whether the facts satisfy the elements of a specific offence.

Does wrongful gain require a person to acquire new property?

Not necessarily. Both IPC Section 23 and BNS Section 2(38) expressly include wrongful retention as well as wrongful acquisition.

Can a person suffer wrongful loss without permanent deprivation?

Yes. The statutory wording includes a person being wrongfully kept out of property, not only a person being wrongfully deprived of it.

Are the IPC and BNS definitions materially different?

The corresponding BNS definitions retain the essential wording of IPC Section 23, but they are arranged as three separate clauses in Section 2.

Official statutory references

For authoritative wording and amendments, consult the Bharatiya Nyaya Sanhita, 2023 (official India Code PDF) and the India Code BNS Act record. Readers should consult the version of the law applicable to the relevant date.

Disclaimer: This article is general legal information, not advice for a particular dispute.