2. Definitions.-

In this Act, unless the subject or context otherwise requires,- (a) “appellate authority” means a person not below the rank of Deputy Commissioner, Commercial Taxes authorized as such by the State Government; (b) “Assessing Authority” means any officer not below the rank of Assistant Commercial Taxes Officer authorized as such by the Commissioner; (c) “Assessment” means determination of liability under this Act; (d) “Auxiliary consumption” means electricity consumed by any electrical apparatus situated in a generating station, for generating electricity including Captive Generating Plant, Co-Generating Plant or any other generating plant and the transformer losses within the generating station: Provided that it shall not include energy consumed for supply of power by the generating station to its housing colony and other facilities, and for construction works at the generating station; (e) “Captive Generating Plant” means a power plant set up by any person to generate electricity primarily for his own use or consumption includes a power plant set up by any co-operative society or association of persons for generating electricity primarily for use of members of such cooperative society or association; (f) “Commissioner” means the Commissioner, Commercial Taxes, Rajasthan, and includes the Additional Commissioner, Commercial Taxes, Rajasthan; (g) “Consumer” means a person to whom electricity is supplied by a licensee or by any other person on payment of charges or otherwise, and a licensee or other person who consumes electricity generated by himself, but does not include a licensee to whom electricity is supplied for supply to others, and the word “consume” with its all grammatical variations shall be construed accordingly. Explanation.- Where a licensee to whom electricity is supplied for supply to others, himself consumes any part of the electricity he shall be deemed to be a consumer in respect of electricity so consumed: Provided that any loss of energy due to transformation, transmission and distribution losses and auxiliary consumption shall not be considered as self consumption by the licensee; (h) “Electricity Act” means the Electricity Act, 2003 (Central Act No. 36 of 2003); (i) “Electricity” means electrical energy,- (a) generated, transmitted, distributed, consumed, traded or wheeled for any purpose; or (b) used for any purpose; (j) “State Government” means the Government of Rajasthan; (k) “Licensee” means a person who has been granted licence under section 14 of the Electricity Act, for transmission, distribution, supply, trading in electricity and includes those who hold status of a deemed licensee and also those exempted under section 13 of the Electricity Act; (l) “Open access” means the non-discriminatory provision for the use of transmission lines or distribution system or associated facilities with such lines or system by any licensee or consumer or a person engaged in generation in accordance with the regulations made by the Rajasthan Electricity Regulatory Commission; (m) “person” means any individual or association or body of individuals and includes a Hindu Undivided Family or Joint Family, a firm, a company whether incorporated or not, a co–operative society, a trust, a club, an institution, an agency, a corporation, a local authority, a Department of the Government or other artificial or juridical person; (n) “prescribed” means prescribed by rules made under this Act; (o) “Tax Board” means Rajasthan Tax Board constituted under section 88 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003); and (p) “unit” means unit of measurement of electricity in Kilowatt-hour (KWh). (2) Words and expressions not defined in this Act but defined in Notification dated 24.02.2014 issued by the Rajasthan Electricity Regulatory Commission, shall have the same meaning assigned to them in that Notification.