Section 2(3) in The Bengal Electricity Duty Act, 1935
(3)"licensee" means any person licensed under Part II of the Indian Electricity Act, 1910, to supply energy and includes any person who has obtained the sanction of the [State Government] [Words 'Provincial Government' first substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937 and thereafter the word 'State' substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] under section 28 of that Act [and also includes the West Bengal Electricity Board to be constituted under section 5 of the Electricity (Supply) Act, 1948] [Words, figures and brackets inserted by W.B. Act 61 of 1950.]; and
