For a conviction of theft under section 113(1) of the Criminal Law (Codification & Reform) Act, there must be absence of consent to the taking and an intention to permanently deprive the owner. Where an employee of the complainant specifically indicates there are no pipes belonging to the accused's employer and subsequently reports the taking to the complainant who instructs a police report, this negates any defence of consent to the taking. Once lack of consent is established, the intention to permanently deprive follows as the natural inference. In sentencing, where imprisonment is suspended on condition of restitution, the court must specify a definite timeframe within which restitution must be made to provide clarity as to when the alternative sentence of imprisonment may be activated.