Section 2(1)(l) in Telangana Electricity Supply Undertakings (Acquisition) Act, 1954
(l)'undertaking taken over' means an undertaking deemed to have vested in the Government under the 1949 Act before the commencement of this Act and includes an undertaking taken over by the Government otherwise than under the 1949 Act before such commencement, and cognate expressions with all grammatical variations shall be construed accordingly;