'A' cut down a tree on 'B's ground, with the intention of dishonestly taking the tree out of 'B's possession without 'B's consent. Which one of the following statements is correct ?

According to Section 378 of the Indian Penal Code (IPC), which defines theft, the act of 'A' constitutes a completed offence. While a standing tree is considered immovable property, the legal provisions include two critical explanations:

• Explanation 1: A thing attached to the earth, though not movable property, becomes capable of being the subject of theft as soon as it is severed from the earth.
• Explanation 2: A moving effected by the same act which effects the severance may be a theft.

This specific scenario is provided as Illustration (a) under Section 378. It clarifies that as soon as 'A' has severed the tree with the dishonest intention of taking it, the offence of theft is committed. It is not a criminal breach of trust because there was no prior entrustment of property, and it is not merely an attempt because the act of severance completes the theft.