https://www.taxtmi.com/caselaws?id=284292 The court concluded that the dishonest abstraction, consumption, or use of electrical energy, as defined under Section 39 of the Indian Electricity Act, constitutes an offense under Section 379 of the Indian Penal Code. This interpretation ensures that the statutory fiction created by Section 39 is given full effect, treating the offense as theft under the IPC and not requiring initiation by specified authorities under Section 50 of the Electricity Act. en-us Wed, 06 Nov 1963 00:00:00 +0530 Mon, 11 Nov 2019 11:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284292 The court concluded that the dishonest abstraction, consumption, or use of electrical energy, as defined under Section 39 of the Indian Electricity Act, constitutes an offense under Section 379 of the Indian Penal Code. This interpretation ensures that the statutory fiction created by Section 39 is given full effect, treating the offense as theft under the IPC and not requiring initiation by specified authorities under Section 50 of the Electricity Act. Case-Laws Indian Laws Wed, 06 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284292