Definitions and interpretation

(1) In this Act, unless the context otherwise requires- (a) "account year" means the licensee's financial year; (b) "accredited representative" means the representative appointed or deemed to have been appointed under section 7; (c) "annual account" means the account of the undertaking rendered to the Government annually under and in accordance with the Electricity Act, or where no such accounts has to be rendered under that Act, the account of the undertaking normally made up for the account year of the undertaking and audited by a certified auditor; (d) "Board" means the Tamil Nadu Electricity Board constituted under section 5 of the Electricity Supply Act; (d) "document" in relation to an undertaking, includes its books, accounts, registers, maps and plans; (e) "Electricity Act" means the Indian Electricity Act, 1910 (Central Act IX of 1910); (f) "Electricity Supply Act" means the Electricity (Supply) Act, 1948 (Central Act LIV of 1948); (g) "fixed assets" includes works, spare parts, stores, tools, motor and other vehicles, office equipment and furniture; (h) "Government" means the State Government; (i) "intangible assets" means any amount paid on account of goodwill, under-writers' commission and such preliminary and promotional expenditure shown as a debit in the capital account of the undertaking, as has fairly arisen in promoting electricity supply; (j) "licensee" means a person licensed under Part II of the Electricity Act to supply electrical energy, or a person who has obtained sanction under section 28 of that Act to engage in the business of supplying electricity and, in relation to an undertaking taken over or an undertaking which has vested in the Government under section 4, the person who was the licensee at the time the undertaking was taken over or vested in the Government, as the case may be, or his successor-in-interest; (k) "prescribed" means prescribed by rules made under this Act; (I) "undertaking taken over" means an undertaking taken over by the Government after the 1st January 1951 and before the commencement of this Act; (m) "vesting date" means, in relation to an undertaking, the date fixed under section 4, sub-section (1) as the date on which the undertaking shall vest in the Government or in the case of an undertaking taken over, the date on which it was taken over; (n) "works" includes electric supply line and any lands, buildings, machinery or apparatus, required to supply energy and to carry into effect the objects of a licence or sanction for the supply of electricity, granted under the Electricity Act; (o) other expressions shall have the meanings respectively assigned to them in the Electricity Act or the rules thereunder.