Section 2(d) in The Bihar Electricity Duty Act, 1948
(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);
