Indian Penal Code Section 404:
The fraudulent misappropriation of property owned by a deceased individual at the time of his demise —Whoever dishonestly misappropriates or converts to his own use property, knowing that such property was in the possession of a deceased person at the time of that person’s decease, and has not since been in the possession of any person legally entitled to such possession, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine; and if the offender at the time of such person’s decease was an employee, the offender shall Illustration Z passes away with furnishings and money. His servant A dishonestly misappropriates the money before it comes into the possession of anyone entitled to it. The offense outlined in this section has been committed by A. The classification of crimes Three years of imprisonment and a fine—Non-Cognizable—Bailable—Triable by First-Class Magistrate—Compoundable. If by clerk or employee of the deceased: 7 years of imprisonment and a fine are the penalty—Non-Cognizable—Bailable—Triable by First-Class Magistrate—Compoundable.