'A' before going on a pilgrimage entrusts to 'B' the key of his house to use and take care of it under a contract that it shall be returned on payment of stipulated sum when 'A' comes back. 'B' sells the furniture of 'A'. By doing so 'B' has committed the offence of

The scenario describes the offence of Criminal Breach of Trust, defined under Section 405 of the Indian Penal Code (IPC) and Section 316 of the Bharatiya Nyaya Sanhita (BNS).

The essential ingredients for this offence are:

• Entrustment: The accused must be entrusted with property or with dominion over property. Here, 'A' entrusted 'B' with the house and its contents.
• Dishonest Misappropriation/Disposal: The accused must dishonestly misappropriate, convert to their own use, or dispose of that property in violation of a legal contract or law.

By selling 'A's furniture, 'B' violated the contract of entrustment. It is not Theft because 'B' was already in lawful possession of the property. It is not simple Dishonest Misappropriation because that typically applies to property found or acquired without prior entrustment. Since a specific trust/contract existed, it is a Criminal Breach of Trust.