Theft of Electricity -- Theft Cannot Be Established on Mere Possibility of Meter Tampering -- Burden of Proving Dishonest Abstraction of Energy Lies Squarely on Electricity Company
An electricity company alleging theft of energy bears the burden of proving such positive assertion through cogent evidence. A laboratory report merely indicating that tampering "can" occur, without recording actual tampering, is insufficient to establish theft under Section 33B of the Indian Electricity Act.
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