2. Definitions

In this Act, unless there is anything repugnant in the subject or context :- (a) ‘Commissioner’ means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under sub-section (1) of 2[ Section 9 of the Bihar Finance Act, 1981] (aa) “Senior Join Commissioner”, “Joint Commissioner”, “Deputy Commissioner”, “Assistant Commissioner” and “Commercial Taxes Officer” means” Senior Joint Commissioner of Commercial Taxes”, “Joint Commissioner of Commercial Taxes”, “Assistant Commissioner of Commercial Taxes” and “Commercial Taxes Officer” appointed under sub-section (1) of Section-9 of Bihar Finance Act, 1981 (Act 5, 1981).” (b) ‘consumer’ means any person who is supplied with energy but does not include either a licensee or the ‘distributing licensee’ as described in clause 1 (a) of clause IX of the Schedule to the [3] Indian Electricity Act, 1910 (9 of 1910), or a person who obtained sanction under section 28 of the said Act; (bb) “Duty” means duty payable under section 3 of the Act and includes additional duty payable under section 3A of the Act.” (c) ‘energy’ means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a message; (d) ‘licensee’ means any person, including a company or a local authority licensed under Part II of the Indian Electricity Act, 1910 (IX of 1910) to supply energy, or any persons including a company or a local authority who has obtained sanction under section 28 of the Act to engage in the business of supplying energy and includes the Bihar Electricity Board constituted under section 5 of the Electricity (supply) Act, 1948 (54 of 1948); (e) ‘Tribunal’ means the Tribunal constituted under sub-section (I) of 2[section 8 of the Bihar Finance Act, 1981] (f) ‘Prescribed’ means prescribed by rules made under this Act.