The correct option is C Criminal misappropriation of goods
According to Section 71, Indian Contract Law, 1872, "Responsibility of finder of goods.—A person who finds goods belonging to another, and takes them into his custody, is subject to the same responsibility as a bailee. and Section 154, Indian Contract Law, 1872, "Liability of bailee making unauthorised use of goods bailed.—If the bailee makes any use of the goods bailed which is not according to the conditions of the bailment, he is liable to make compensation to the bailor for any damage arising to the goods from or during such use of them. —If the bailee makes any use of the goods bailed which is not according to the conditions of the bailment, he is liable to make compensation to the bailor for any damage arising to the goods from or during such use of them.", the finder will be guilty to break the law due to criminal misappropriation of goods.