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In the Bengal Electricity Duty Act, 1935,— (1) in section 2,— (a) for clause (1), the following clause shall be substituted:— `(1) "consumer" means any person, other than a distributing licensee, who is supplied with energy by a licensee or by the State Government or by a generating company for the purpose of its own use, or who is consuming energy from own Captive generating plant as defined under clause (8) of section 2 of the Electricity Act, 2003;'; 36 of 2003. 4 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 28, 2008 [PART III The West Bengal Finance Act, 2008. (Sections 4-6.) (b) after clause (2a) the following clause shall be inserted:— `(2aa) "generating company" means any company or body corporate or association or body of individuals, whether incorporated or not, or artificial juridical person, which owns or operates or maintains a generating station and includes Captive generating plant as defined under clause (8) of section 2 of the Electricity Act, 2003;'; (c) for clause (3), the following clause shall be substituted:— `(3) "licensee" means any person who is granted a licence or who is deemed to be a licensee under section 14 of the Electricity Act, 2003, and includes a person who is exempted under section 13, or the eighth proviso to section 14, or section 184 of the Electricity Act, 2003;'; (2) for section 9, the following section shall be substituted:— "Penalties. 9. If any person contravenes any of the provisions of the Act 'and the rules made thereunder and the assessing authority makes a complaint in this regard, such person shall be liable on conviction before a Magistrate having jurisdiction over the area to a fine not exceeding rupees five thousand.". 36 of 2003. Amendment of Ben. Act IV of