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Section 2: Definitions.

The Maharashtra Tax on Sale of Electricity Act, 1963.State Act of Maharashtra · Act 21 of 1963

[2. Definitions.- In this Act, unless the context otherwise requires,-

(a) "Board" means the State Electricity Board constituted under sub-section (1) of section 5 of the Electricity (Supply) Act, 1948 (54 of 1948) and functioning as such at the commencement of the Electricity Act ;

(b) "Electricity Act" means the Electricity Act, 2003 (36 of 2003) ;

(c) "power utility" shall include the Board, a generating company, a licensee and a person generating electricity primarily for his own use and for the use of his associates ;

(d) "prescribed" means prescribed by rules made under this Act ;

(e) "tax" means a tax imposed under this Act ;

(f) words and expressions used but not defined herein shall have their respective meanings as assigned to them under the Electricity Act.]

Where this provision sits

ActThe Maharashtra Tax on Sale of Electricity Act, 1963.
Section2
Marginal noteDefinitions.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Mah. 21 of 2004. This section was substituted by Mah. 21 of 2004, s. 2.

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