40. Any person subject to this Act who commits any of the following offences, that is to say,-(a) dishonestly misappropriates or commits theft of, or criminal breach of trust in respect of, any property belonging to the Government or any service property or the property of any person subject to this Act, or ¹[* * *] the ²[Air Force Act, 1953,] or to the Navy Ordinance, 1961 or of any person serving with or attached to any of the armed forces of Bangladesh; or(b) dishonestly receives or retains any stolen property of the nature specified in clause (a), knowing or having reason to believe the same to be stolen; or(c) is guilty of any other act or omission with intent to defraud, or to cause wrongful gain or wrongful loss to any person;shall, on conviction by court martial, be punished with rigorous imprisonment for a term which may extend to five years, or with such less punishment as is in this Act mentioned.