Section 2 in The Bombay Electricity Duty Rules, 1962
2. Definitions.
- In these rules, unless the context requires otherwise,-(a)"Act" means the Bombay Electricity Duty Act, 1958;(b)"authority" means the authority specified by the State Government under paragraph II in the Schedule to the Act;(c)"billing month" means a month in respect of which a bill of charges is prepared by a licensee under his tariffs for the supply of energy to his consumers. Where more than half the number of days of such month fall in any calendar month, such month shall be named after that calendar month, and where equal number of days of such month fall in two calendar months, such months shall be named after the first of the Two calendar months;(d)"Electrical Inspector" means an Electrical Inspector appointed by the State Government under section 36 of the Indian Electricity Act, 1910 having jurisdiction over the concerned area;(e)"Form" means a form appended to these rules;(ee)[ "Industries Commissioner" means the head of the Directorate of Industries appointed by the State of Maharashtra and includes an officer of the Directorate of Industries at head office not below the rank of the Joint Director of Industries;] [Inserted by G. N. of 17.2.1986.](f)"Inspector" means an Inspector appointed by the State Government under section 6 of the Act;(g)"Part" means a Part in the Schedule to the Act:(h)"quarter" means a period of three months ending on the 31st March, 30th June, 30th September and 31st December of every year;(i)"succeeding calendar month" with reference to any billing month named by a licensee, means the next month named according to the British calendar;(j)words and expressions not defined in these rules shall have the meanings respectively assigned to them in the Act.Procedure for Collection and Payment of Electricity Duty
