2. [ Definitions. [Substituted by Finance Act 9 of 1966.]
- In this Act, unless there is anything repugnant in the subject or context:-(a)'Commissioner' means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under subsection (1) of [Section 9 of the Bihar Finance Act, 1981]["(aa) "Senior Joint Commissioner", "Joint Commissioner", "Deputy Commissioner", "Assistant Commissioner" and "Commercial Taxes Officer" means "Senior Joint Commissioner of Commercial Taxes" "Joint Commissioner of Commercial Taxes", "Deputy Commissioner of Commercial Taxes", "Assistant Commissioner of Commercial Taxes" and "Commercial Taxes Officer" appointed under sub-section (i) of Section-9 of Bihar Finance Act, 1981 (Act 5, 1981)".] [Inserted by Act 9 of 1966.](b)'Consumer' means any person who is supplied with energy by a licensee, but does not include either a licensee or the 'distributing licensee1 as described in clause 1(a) of clause IX of the Schedule to the [ ] [Printed in Central Acts, Volume V., Ed. 1951, page 253.] Indian Electricity Act, 1910 (9 of 1910), or a person who obtained sanction under Section 28 of the said Act;(c)'Energy' means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a message;(d)'Licensed' means any person, including a company or a local authority licensed under Part II of the Indian Electricity Act, 1910 (IX of 1910) to supply energy, or any person 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);(e)'Tribunal' means the Tribunal constituted under sub-section (I) of [section 8 of the Bihar Finance Act, 1981] [Substituted by Act 2 of 1990.](f)'Prescribed' means prescribed by rules made under this Act."]
