Section 2(d) in The Bihar Electricity Duty Act, 1948
(d)'licensee' means any person, including a company or a local authority licensed under Part II of the [Indian Electricity Act, 1910 (IX of 1910)] [See now, Indian Electricity Act, 2003 (36 of 2003).] to supply energy, or any persons including a company or a local authority who has obtained sanction under Section 28 of the Act to engage in the business of supplying energy and includes the Bihar Electricity Board constituted under Section 5 of the Electricity (supply) Act, 1948 (54 of 1948);
