Definitions

In this Act, unless the context otherwise requires- (a) "assessing authority" means the Chief Engineer or an authorised person, who makes or has the power to make the assessment of tax; (c) "Chief Engineer" means the Chief Engineer, Electricity Department, Manipur; (d) "Generating Unit" means any institution or body of persons, whether incorporated or otherwise, or a Department of the Central or the State Government generating or producing electricity; (e) "Government" means the Government of Manipur; (f) "prescribed" means prescribed by rules made under this Act; (g) "sale" includes transmission or supply of electricity within or outside the State for cash or deferred payment or other valuable consideration or for any public utility service or for use by any Generating Unit, its members, employees or workers; (h) "Schedule" means the Schedule to this Act; (i) "State" means the State of Manipur; and