Section 55B(3) in The Jammu and Kashmir Electricity Act, 1997 (1940 A.D.)
(3)The Special Court may determine the civil liability against a consumer or a person in terms of money for theft of energy which shall not be such consumer or a person of twelve months proceeding the date of detection of theft of energy or the exact period of theft if determined, whichever as if and the amount of civil liability so determined shall be recovered as if it were a decree of court.
