[A] Causing theft without consent as per Section 378 of IPC is punishable under Section 379 of IPC.
[B] In such cases use of penal provisions under IPC for theft is banned as there is a special law for the purpose.
[C] As there is dishonest movement of electricity the offence of theft is complete, so as to attract Section 379 of IPC.
[D] As moving of electricity does not fall within the category of immovable property, no offence is possible.