Indian Penal Code, 1860
Whoever commits theft in any building, tent or vessel, which building, tent or vessel is used as a human dwelling., or used for the custody of property, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.
State of Tamil Nadu:
Section 380 of the Indian Penal Code (Central Act XLV of 1860) (hereinafter in this Part referred to as the principal Act), shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub-section shall be added, namely:-
"(2) Whoever commits theft in respect of any idol or icon in any building used as a place of worship shall be punished with rigorous imprisonment for a term which shall not be less than two years but which may extend to three years and with fine which shall not be less than two thousand rupees:
Provided that the court may, for adequate and special reasons to be mentioned in the .judgment impose a sentence of imprisonment for a term of less than two years."
[Vide Tamil Nadu Act 28 of 1993, sec. 2].