(1) Whoever, dishonestly:––
(a) cuts or removes or takes away or transfers any material or meter from any 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 concerned officer of the department or the owner or the licensee, as the case may be, whether or not the act is done for profit or gain ;
(b) stores, possesses or otherwise keeps in his premises, custody or control, any material or meter without the consent of its owner, whether or not the act is committed for profit or gain ;
(c) loads, carries or moves from one place to another any material or meter without the consent of its owner, whether or not the act is done for profit or gain ;
(d) obstructs or causes to obstruct personally, or in connivance with any other person, tapping of any water source,
is guilty of an offence of theft of material, and shall be liable, on conviction, to be punished with imprisonment for a term which may extend to three years but shall not be less than three months, or fine which may extend to rupees twenty thousand but shall not be less than rupees five thousand, or with both.
(2) If a person, having been convicted of an offence punishable under sub section (1) is again guilty of an offence punishable under that sub-section, he shall be punishable for the second or subsequent offence for a term of imprisonment which shall not be less than six months but which may extend to five years and shall also be liable to fine which shall not be less than rupees ten thousand which may extend to rupees thirty thousand.