Section 38A(1) in The Jammu and Kashmir Electricity Act, 1997 (1940 A.D.)
(1)Whoever dishonesty,-(a)cuts or removes or takes away or transfers any electric line, material or meter from a tower, pole, any other installation or place of installation or any other place, or site where it may be rightfully or lawfully stored, deposited, kept stocked, situated or located, including during transportation, without the consent of the licensee or the owner, as the case may be, whether or not the Act is done for profit or gain;(b)stores, possesses or otherwise keeps in this premises, custody or control, any electric line, material or matter without the consent of the owner, whether or not the Act is committed for profit or gain ; or(c)loads, carries, or moves from one place to another any electric line, material or meter without the consent of its owner, whether or not the Act is done for profit or gain is said to have committed an offence of theft of electric lines and material and shall be punishable with imprisonment for a term which may extend to three years or with fine which shall not be less than five thousand rupees or with both.