Section 38(1) in The Jammu and Kashmir Electricity Act, 1997 (1940 A.D.)
(1)Whoever, dishonestly, -(a)taps, makes or causes to be made any connection with overhead, underground to underwater lines or cables, or service wires, or service facilities of a licensee;(b)tampers a meter, installs or use a tampered meter, current reversing transformer, loop connection or any other device or method which interferes with accurate or proper registration, calibration or metering of electric current or otherwise results, in a manner whereby electricity is stolen; or(c)damages or destroys an electric meter, apparatus, or wire or causes or allows any of them to be so damaged or destroyed as to interfere with the proper or accurate metering of electricity so as to abstract or consume or use electricity, shall be punishable with imprisonment for a term which extend to three years or with fine or with both:Provided that in a case where the load abstracted, consumed, or used or attempted abstraction or attempted consumption or attempted use-(i)does not exceed one kilowatt, the fine imposed on first conviction shall be flat rat charges of three months of connected load on account of such theft of electricity and in the event of second or subsequent conviction the fine imposed shall be flat rate charges of six months connected load on account of such theft of electricity.(ii)exceed 1 (one) kilowatt the fine imposed on first conviction shall be flat rate charge of three months connected load on account of such theft of electricity and in event of second or subsequent conviction, the sentence shall be imprisonment for a term not less than six months but which extend to three years and with fine of flat rate charges of six months connected load on account of such theft of electricity:Provided further if it is proved that any artificial means or means not authorised by the licensee, exist for the abstraction, consumption or use of electricity by the consumer, it shall be presumed, until the contrary is proved, that such abstraction, consumption or use of electricity has been dishonesty caused by such consumer:Provided also that the penalty of fine shall not bar the punishment of imprisonment as provided hereinbefore.
