Section 2(a) in The U.P. Electricity (Duty) Act, 1952
(a)"appointed authority" means,-(i)in the case of electricity undertaking engaged in the business of supplying energy owned or managed by the State Government, such officer or authority as the State Government may appoint in this behalf; and(ii)in the case of electricity undertaking engaged in the business of supplying energy owned or managed by the Central Government or a Board, such officer or authority as the State Government may, with the concurrence of the Central Government or the Board, as the case may be, appoint in this behalf;
