Reliance is placed upon the decision of the Court of Criminal Appeal in Rex. v. Thomas Knight (1 ) where a prisoner, the owner of the fowls, took them away from the possession of the Sheriff's officer, the court held that the prisoner was not guilty of larceny. "Larceny is the wilful and wrongful taking away of the goods of another against his consent and with intent to deprive him permanently of his property". There are essential differences between the concept of larceny and that of theft; one of them being that under larceny the stolen property must be the property of someone whereas under theft it must be in the possession of someone. It would be inappropriate to apply the decision relating to larceny to an offence constituting theft or dishonest or fraudulent removal of property under the Indian Penal Code, for the ingredients of the offences are different. In Sarsar Singh v. Emperor ('), Bajpai, J., held that "the mere fact that the judgment-debtor, who is entitled to remove his crops which are not validly attached, has removed them does not prove that he has done so dishonestly". There the attachment was made in derogation of the provisions of Order XXI, rule 44, Civil Procedure Code; and the Court held that the attachment was illegal and, therefore, the property would not pass from the judgment-debtor to the court. It further held that under such circumstances the court could not presume that the act of removal was done dishonestly within the meaning of s. 24, I.P.C. This decision does not help the appellants, as in the present case the attachment was legal. Sen, J., in Emperor v. Ghasi (') went to the extent of holding that the owner cutting and removing a portion of the (1) (1908) 25 T.L.R. 87. (2) (1934) 35 Cr. L.J. 1307. (3) (1930) I.L.R. 52 All. 21~.