1.   The prosecution must prove beyond reasonable doubt that the accused is guilty of the crime.

2.   If the owner agrees to the appropriation, the accused may not be dishonest.

3.   The accused is dishonest if he acts in a way which he knows ordinary people would regard as dishonest.

4.   While the fulfilling of the obligations or the intention to repay is not per se not dishonest it is evidence that the accused was not dishonest under Ghosh.

5.   The accused was not dishonest, judged objectively as well as subjectively.

6.   The court hinted that the accused was guilty even though not all of the goodness had gone out of the property.

7.   An alternative view is that the accused is guilty only if he foresaw that he might not be able to redeem the article.

8.   The accused is guilty if he assumes any of the rights of the owner.