Section 383: Definition of stealing

(1) A person who fraudulently takes anything capable of being stolen, or fraudulently
converts to his own use or to the use of any other person anything capable of being
stolen, is said to steal that thing.
(2) A person who takes or converts anything capable of being stolen IS deemed to do
so fraudulently If he does so with any of the following intents‐
(a) an intent permanently to deprive the owner of the thing of it;
(b) an intent permanently to deprive any person who has any special property in the
thing of such property;
(c) an intent to use the thing as a pledge or security;
(d) an intent to part with it on a condition as to its return which the person taking or
converting it may be unable to perform;
(e) an intent to deal with it in such a manner that it cannot be returned in the condition
in which it was at the time of the taking or conversion;
(f) in the case of money, an intent to use it at the will of the person who takes or
converts it, although he may intend afterwards to repay the amount to the owner.
The term "special property" includes any charge or lien upon the thing in question, and
any right arising from or dependent upon holding possession of the thing in question,
whether by the person entitled to such right or by some other person for his benefit.
(3) The taking or conversion may be fraudulent, although it is effected without secrecy
or attempts at concealment.
(4) In the case of conversion, it is immaterial whether the thing converted is taken for
the purpose of conversion, or whether it is at the time of the conversion in the
possession of the person who converts it. It is also immaterial that the person who
converts the property is the holder of a power of attorney for the disposition of it, or is
otherwise authorised to dispose of the property.
(5) When a thing converted has been lost by the owner and found by the person who
converts it, the conversion is not deemed to be fraudulent if at the time of the
conversion the person taking or converting the thing does not know who is the owner,
and believes on reasonable grounds that the owner cannot be discovered.
(6) A person shall not be deemed to take a thing unless he moved the thing or causes
it to move.