A restitution order with respect to particular goods is available to a court in an offender's case where—
the goods have been stolen, and
either—
the offender is convicted by or before the court of an offence with reference to the theft of the goods, whether or not the stealing was the gist of it (an “offence related to the theft”), or
the court takes an offence related to the theft into consideration in determining sentence for any other offence of which the offender is convicted by or before the court.
A restitution order under section 147(1)(b) is available only on the application of the person in whose favour it is to be made.
A restitution order with respect to any goods under section 147(1)(d) is available only if the court has made a restitution order under section 147(1)(a) with respect to the goods.
Making a deferment order, or otherwise deferring sentence, does not preclude a court from making a restitution order.