In the case mentioned, A is only charged with theft. It appears that he committed the offence of criminal breach of trust, or that of receiving stolen goods. Applying Section 221 Criminal Procedure Code:

A. He may be convicted of criminal breach of trust or of receiving stolen goods (as the case may be)

B. He may be convicted of criminal breach of trust and though he may not be charged, with such offence

C. He may be convicted of criminal breach of trust or of receiving stolen goods (as the case may be) though he was not charged with such offence

D. None of them

Answer: Option C