Principle: Nothing is an offence committed by a child above the age of 7 years and below the age of 12 years, provided that the child is not mature enough to understand the nature and consequence of his conduct.
Factual Situation: X, a boy of 11 years of age found a gold ornament at the vicinity of a temple. The ornament was accidentally dropped by the Pundit while putting it on the idol. X took it and gave it to Y, his 7 year old sister to keep it and instructed her not to tell any one about it. On a complaint by the Temple authorities the gold ornament was recovered from the school bag of y.