https://www.taxtmi.com/caselaws?id=284292 Dishonest abstraction, consumption or use of electrical energy was treated by Section 39 of the Indian Electricity Act as theft within the meaning of the Indian Penal Code, but the provision did not create a separate penal offence under the Electricity Act or supply its own punishment. The statutory fiction was applied in full, so the act was punishable as theft under Section 379 IPC, read with Section 39, rather than as an offence against the Electricity Act. Section 50, which restricted prosecutions for offences against the Electricity Act, therefore did not apply. The result was that prosecution for dishonest abstraction of electricity remained maintainable under the general criminal law. 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 Dishonest abstraction, consumption or use of electrical energy was treated by Section 39 of the Indian Electricity Act as theft within the meaning of the Indian Penal Code, but the provision did not create a separate penal offence under the Electricity Act or supply its own punishment. The statutory fiction was applied in full, so the act was punishable as theft under Section 379 IPC, read with Section 39, rather than as an offence against the Electricity Act. Section 50, which restricted prosecutions for offences against the Electricity Act, therefore did not apply. The result was that prosecution for dishonest abstraction of electricity remained maintainable under the general criminal law. Case-Laws Indian Laws Wed, 06 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284292