- Theft is defined under Section 378 of the Indian Penal Code (IPC) as the dishonest taking of movable property out of the possession of any person without that person's consent. - The 'taking' element involves the movement of the property. - In this case, the van carrying cash is the movable property. - The dishonest intention is formed when A decides to run away with the van. - The theft is complete when A performs the first act of moving the van with this dishonest intention, which is turning the vehicle away from its route.