Section 23(22) in The Tamil Nadu Electricity Supply Code, 2004
(22)In case of compounding the notice as in Form 11 in Appendix to this code may be issued and the amount collected as per section 152 of the Act.Explanation. - For the purpose of this regulation and regulation 23-BB:(a)"accused person" shall mean and include the owner or occupier of the premises or his authorized agent or representative or any other person who is in occupation or possession or in charge of the premises at the relevant time of detection of theft of electricity or any other person who has been benefited by the theft of electricity.(b)"authorised officer", shall in case if he is not an officer of the licensee or supplier, as the case maybe, mean and include an officer designated or appointed as an authorised officer by the State Government for the purpose of dealing with theft of electricity as provided in the Act, including the assessment of theft of energy empowered under this code.(c)"licensee or supplier" means and includes the licensee or supplier, as the case may be or his franchisee or his authorized agent or representative who alleges the occurrence of theft of electricity.](B)Theft of electric lines and materials. - Section 136 of the Act, which deals with theft of electric lines and materials, reads as follows: -"(1) Whoever, dishonestly. -(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; or(b)stores, possesses or otherwise keeps in his premises, custody or control, any electric line, material or meter 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 offence of theft of electric lines and materials, and shall be punishable with imprisonment for a term which may extend to three years fine or with both.
