ultimately held, by also considering the judgment passed by the Hon’ble Calcutta High Court reported in AIR 1928 Calcutta 264 that if there is sufficient cause to believe on the basis of surrounding circumstance, it can well be inferred that thing exists and hence, from the surrounding circumstances, it can be inferred that there is reason to believe that the property is theft and that is sufficient for compliance under Section 414 of I.P.C. and it is not necessary to convict a person for theft under Section 379 of I.P.C. for conviction under Section 414 I.P.C. However, in the said judgment, the Hon’ble Patna High Court after considering the facts and circumstances of the case at hand, was of the view that no case was made out under Sections 414, 413 and 120B of Indian Penal Code against the petitioner of the said case. However, so far as the principle of law is concerned, the Hon’ble Patna High Court has also held that for a person to be convicted under Section 414 of Indian Penal Code, it is not necessary that the another person must be traced out and convicted for an offence of committing theft.