Amendment status not verified — confirm the current text below against the official source.
Definitions: ' In this Act, unless the context requires otherwise,- ( 1) "assessee" means a person or licensee by whom duty or any other sum of money is payable under this Act and includes in respect of whom any proceeding under this Act has been taken for the assessment of duty payable by him; (2) "assessing authority" means an officer authorised to make any assessment under this Act. (3) "commissioner" means any person appointed by the State Government to be a Commissioner of Electricity Duty; (4) "consumer" means any person who is supplied with energy on payment of charges or otherwise by a licensee or by any other person who generates energy; (5) "corporation" means the Tripura State Electricity Corporation Limited; 2 ' (6) "electricity-duty" means a duty levied under section 4 of this Act; (7t "energy" means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a message; (8) "inspecting officers" means an officer appointed under this Act and also includes the Commissioner of Taxes; (9, "licensee" means a person licensed under the Electricity Act, 2003, to supply energy and includes any person who has obtained the sanction of the State Government under section 14 of that Act, the State Government when it is engaged in a business of supplying energy, the generating company as defined in sub-section (28) of section 2 of the Electricity Act, 2003 and the State Electricity Board/~orporation constituted before the commencement of the Electricity Act, 2003, under section 5 of the Electricity {Supply) Act, 1948; ( 10) "month" means a calendar month or part thereof; (11, "personn for the purpose of this Act, includes- (a) an Individual; (b) a Hindu Undivided Family; (c) a Company; (d) a. Finn; (e) a Limited Liability Partnership; (f) an Association of Persons or a Body of Individuals, whether incorporated or not, in India or ,outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government Company as defined in clause (45) of section 2 of the Companies Act, 2013; (h) anybody corporate incorporated by or under the laws of a country outside India; 3 (i) a Co-Operative Society registered under any law relating to Co-Operative Societies; Ul a Local Authority; (k) Central Government or a State Government; (1) Society as defined under the Societies Registration Act, 1860; tm)Trust; and (n) every artificial juridical person, not falling within any of the above; f 12) "prescribed" means prescribed by the rules made under this Act; f 13) "year" means a period of twelve months, commencing on the first day of April of the year and ending on the last day of March of subsequent year.