Section 95(1)(ii) in The Jammu and Kashmir Electricity Act, 2010
(ii)exceeds ten kilowatt, the fine imposed on first conviction shall not be less than three times the financial gain on account of such theft of electricity and in the event of second or subsequent conviction the sentence shall be imprisonment for a term not less then six months but which may extend to five years and with fine not less than six months the financial gain on account of such theft of electricity :