(1) A person who commits, or causes to be
committed, theft in any of the following circumstances shall be liable
to a sentence of imprisonment from a term of two to seven years and
a fine of twenty thousand to seventy thousand rupees:
(a) In the case of theft of any government or public
property or property of any religious place or temple,
(b) In the case of theft of any property, upon administering
liquor or narcotics to, or otherwise making unconscious,
any person,
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(c) In the case of theft of any property, upon taking
advantage of earthquake, fire, flood, riot or similar other
situation of crisis or any accident,
(d) In the case of theft of any property of the office or
person whose service one is engaged in,
(e) In the case of theft on a vehicle used for the conveyance
of human persons or goods.
(2) A person who commits, or causes to be committed, theft
in any circumstance other than that referred to in sub-section (1)
shall be liable to a sentence of imprisonment for a term not
exceeding three years and a fine not exceeding thirty thousand
rupees.