https://www.taxtmi.com/caselaws?id=174557 Dishonest abstraction, consumption or use of electricity deemed to be theft under section 39 of the Indian Electricity Act, 1910 remained an offence created by that Act, not an offence under the Penal Code in its own right, because the statutory fiction had to be given full effect. The Act's structure and its provisions on criminal offences and penalties supported that reading. As a result, the prosecution restriction in section 50 applied to offences under section 39, so proceedings could be initiated only at the instance of the prescribed authorities or a person aggrieved. en-us Mon, 24 Aug 1964 00:00:00 +0530 Sat, 10 Oct 2015 11:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174557 Dishonest abstraction, consumption or use of electricity deemed to be theft under section 39 of the Indian Electricity Act, 1910 remained an offence created by that Act, not an offence under the Penal Code in its own right, because the statutory fiction had to be given full effect. The Act's structure and its provisions on criminal offences and penalties supported that reading. As a result, the prosecution restriction in section 50 applied to offences under section 39, so proceedings could be initiated only at the instance of the prescribed authorities or a person aggrieved. Case-Laws Indian Laws Mon, 24 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174557