Electricity (Taxation on Consumption) Act, 1959 Section 2 - Bare Act |
| State | Karnataka Government |
| Year | 1959 |
| Section Title | Definitions |
In this Act, unless the context otherwise requires,--
(1) "consumer" includes a local authority, company or other person to whom energy is supplied by a licensee on payment of charges or otherwise, and a licensee or other person who consumes energy generated by himself, but does not include a licensee to whom energy is supplied by the 1 [Karnataka Power Transmission Corporation] for supply to others; and the word "consume" with its grammatical variations shall be construed accordingly;
Explanation.--Where a licensee to whom energy is supplied by the 1 [Karnataka Power Transmission Corporation] for supply to others, himself consumes any part of the energy, he shall be deemed to be a consumer in respect of energy so consumed.
(2) "energy" means electrical energy;
(3) "licensee" means,-
(a) 1 [Karnataka Power Transmission Corporation] incorporated as a transmission company under the Companies Act, 1956 which expression shall be deemed to include the Karnataka Electricity Board in respect of energy supplied prior to the date of effective date of transfer of property, any interest in property and any rights and liabilities of the Karnataka Electricity Board to Karnataka Power Transmission Corporation in accordance with section 14 of the Karnataka Electricity Reform Act, 1999.]
(b) any person licensed under Part II of the Indian Electricity Act, 1910 (Central Act IX of 1910), to supply energy and includes any person who has obtained the sanction of the State Government under section 28 of the said Act; and
(c) the State Government when it is engaged in the business of supplying energy;
(4) "notification" means a notification published in the Official Gazette;
(5) "prescribed" means prescribed by rules made under this Act.
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1. Substituted by Act 27 of 2001 w.e.f.