Section 11, IPC “Person”.—The word “person” includes any Company or Association or body of persons, whether incorporated or not.

A went to the library, and mistakenly dropped his ring there. The library staff put it in the "Lost & Found" Box of the Library. B took the ring from the Box, knowing that it was not his own ring, without anybody's consent. Has B committed theft?

Ownership (Legal Entitlement or Right) vs. Possession (Actual or Physical Control)

Here, only "possession" is relevant, "ownership" is irrelevant.

Section 22 in The Indian Penal Code “Movable property”.—The words “movable property” are intended to include corporeal property of every description, except land and things attached to the earth or permanently fastened to anything which is attached to the earth.

Section 3, Transfer of Property Act “attached to the earth” means— (a) rooted in the earth, as in the case of trees and shrubs; (b) imbedded in the earth, as in the case of walls or buildings; or (c) attached to what is so imbedded for the permanent beneficial enjoyment of that to which it is attached;

Section 2(6) of Registration Act "immovable property" includes land, buildings, hereditary allowances, rights to ways, lights, ferries, fisheries or any other benefit to arise out of land, and things attached to the earth or permanently fastened to anything which is attached to the earth, but not standing timber, growing crops nor grass.

Therefore, when a tree or any part of it is cut off, it becomes movable property, and thus, can be the subject of theft.

E.g. Trees.

Section 24 in The Indian Penal Code “Dishonestly”.—Whoever does anything with the intention of causing wrongful gain to one person or wrongful loss to another person, is said to do that thing “dishonestly”.

Section 23 in The Indian Penal Code “Wrongful gain”.—“Wrongful gain” is gain by unlawful means of property to which the person gaining is not legally entitled. “Wrongful loss”.—“Wrongful loss” is the loss by unlawful means of property to which the person losing it is legally entitled.

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