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Section 2: Definitions

The Goa Electricity Duty Act, 1986State Act of Goa · Act 7 of 1986

In this Act, unless the context otherwise requires,—

(a) “Chief Electrical Engineer” means the Chief Electrical Engineer of the Government and includes his duly authorized representative;

(b) “Consumer” means the owner or occupier of the premises which are for the time being connected for supply of energy with the distribution system belonging to the Government and in whose name the installation stands registered;

(c) “Department” means the Electricity Department of the Government;

(d) “Duty” means a duty levied on consumption of electrical energy;

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(e) “Government” means the Government of Goa, Daman and Diu;

(f) “Energy” means electrical energy when generated, transmitted, supplied or used for any purpose except the transmission of a message;

(g) “licensee” means any person licensed under Part II of the Indian Electricity Act, 1910 (Central Act 9 of 1910), to supply energy and includes any person who has obtained the sanction of the Government under section 28 of that Act, the Central Government or the Government when it is engaged in the business of supplying energy;

(h) “new industrial undertaking” means any industrial undertaking which—

(i) is not formed by the splitting up or the reconstruction of business already in existence; or

(ii) is not formed by transfer to a new business, of a building, machinery or plant previously used for any purpose; and

(iii) which begins or has begun to manufacture or produce articles for the first time on or after the commencement of this Act, or at any time within a period of five years immediately preceding such a commencement;

(i) “Official Gazette” means the Goa, Daman and Diu Government Gazette;

(j) “person” means a person consuming electrical energy;

(k) “prescribed” means prescribed by rules made under this Act;

(l) “Schedule” means the Schedule to this Act;

(m) “Union territory” means the Union territory of Goa, Daman and Diu.

Where this provision sits

ActThe Goa Electricity Duty Act, 1986
Section2
Marginal noteDefinitions
JurisdictionState of Goa
StatusIn force as published by the source

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