¹[(11A)  “sub-station” means a station for transforming or converting electricity for the transmission  or distribution thereof and includes transformers, convertors, switch-gear, capacitors, synchronous condensors, structures, cables and other appurtenant equipments and any buildings used for that purpose and the site therof, a site intended to be used for any such purpose and any buildings used for housing the staff of the sub-station;
  

     (11B) “tie-line” means a line for the transfer of electricity between two, power systems together with switch-gear and other works necessary to, and used for, the control of such line;]
  

      (12)  “transmission lines” means all works mentioned in sub-section (7) used wholly or partially for the purposes of distribution;
  

     (13)  “year” means, in relation to the Board 1[or a Generating Company], the year commencing on the 1st day of April;
  

     (14)  “year of account” means, in relation to a licensee, his financial year;
  

     (15) other expressions have the meanings respectively assigned to them in the Indian Electricity Act,  1910.