2. Definitions and interpretations.

(a) 'Annual Account' means the account of the undertaking rendered to the Government annually under and in accordance with the Electricity Act;
(b) 'Board' means the Assam State Electricity Board constituted under Section 5 of the Electricity Supply Act;
(c) 'Document' in relation to an undertaking, includes its books, accounts, registers, maps and plans ;
(d) 'Electricity Act' means the Indian Electricity Act, 1910 (Central Act 9 of 1910);
(e) 'Electricity Supply Act' means the Electricity Supply Act, 1948 (Central Act 54 of 1948) ;
(f) 'Fixed assets' includes works, spare parts, stores, tools, motor and other vehicles, office equipment and furniture ;
(g) 'Government' means the Government of Assam ;
(h) 'Licensee' means the Tinsukia Electric Supply Company Ltd. and/or the Dibrugarh Electric Supply Company Private Ltd., as the case may be;
(i) 'Prescribed' means prescribed by rules made under this Act ;
(j) 'Undertaking' means the Tinsukia Electric Supply Undertaking owned and managed by the Tinsukia Electric Supply Company Ltd., and/or the Dibrugarh Electric Supply Undertaking owned and managed by the Dibrugarh Electric Supply Company Private Ltd., as the case may be;
(k) 'Vesting date' means the 27th day of September, 1972, at 11.30 p.m. being the date and time when the undertaking shall vest in the Government under Section 4 ;
(l) 'Works' includes electric supply lines and any lands, buildings, machinery or apparatus required to supply energy and to carry into effect the object of a licence granted under the Electricity Act ;
(m) other expressions shall have the meanings respectively assigned to them in the Electricity Act.