(1) Whoever abets an offence punishable under this Act, shall, whether such offence be or be not committed in consequence of such abetment, and notwithstanding anything contained in section 116 of the Indian Penal Code (45 of 1860), be punishable with the punishment provided for the offence.
(2) Without prejudice to any penalty or fine which may be imposed or prosecution proceeding which may be initiated under this Act or any other law for the time being in force, if any officer or other employee of the Board or the licensee enters into or acquiesces in any agreement to do, abstains from doing, permits, conceals or connives at any act or thing whereby any theft of electricity is committed, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both.
Legal Commentary & Landmark Judgments: Section 150
Section 150 of the Act penalizes the abetment of any offense punishable under the Act, providing that anyone who abets an offense shall be punished with the punishment provided for that offense.
In industrial electricity theft investigations, scrutinize utility meter reader logbooks and private electrical contractors: if the meter seals were replaced by external technicians, implead them as co-accused under Section 150 for abetment.