Section 27 of The Indian Penal Code, 1860 View Chapter 2

“Property in possession of wife, clerk or servant”

When property is in the possession of a person's wife, clerk or servant, on account of that person, it is in that person's possession within the meaning of this Code.

Explanation.—A person employed temporarily or on a particular occasion in the capacity of a clerk or servant, is a clerk or servant within the meaning of this section.