: (1) Any person who commits any of the following acts shall be deemed to have committed the offense of theft of electricity:-
(a) If the power line is drawn or connected directly or indirectly from other power lines except through the energy measuring device,
(b) If the electric line is drawn from or connected to the electric line for street lighting or other purposes without the approval of the distributor,
(c) If a technique other than the prescribed technique is adopted to supply electricity to a house or building through an energy meter,
(d) If the polarity of one voltmeter is reversed and the phase is taken from it and the neutral line is taken from the other voltmeter or earth,
(e) if any substance is inserted into the energy measuring instrument or in any other way interferes with the normal operation of the disc of the energy measuring instrument,
(f) On opening a terminal link,
(g) If the terminal or test seal attached to the energy meter is broken, broken, damaged or fake terminal or test seal is used on behalf of the distributor,
(h) If the energy measuring device is broken, destroyed, damaged or otherwise damaged or disabled for normal operation,
(i) The box containing the energy meter is not sealed or has not been stamped with the seal of the distributor or has been stamped by someone other than the distributor or has damaged such seal,
(j) C.T. or PT. or both have broken seals, reversed or different polarity or disconnected connections,
(k) Adopting any other method of stealing electricity except in the cases mentioned in clauses (a) to (j).
(2) Notwithstanding anything written in sub-section (1), in the course of the investigation and investigation of the fault, it shall not be considered as a fault if the energy measuring device is damaged due to any other technical reason or destiny and not on behalf of the customer or consumer.