Definitions. - In this Act, unless there is anything repugnant in the subject or context:-

1. (a) 'Controller' means the Excise Commissioner as defined in clause (7) of Section 2 of the Bihar & Orissa Excise Act, 1915 (B. & O. Acts II of 1915);
2. (aa) 'Excise Officer' shall have the same meaning as is assigned to it by the Bihar and Orissa Excise Act, 1915;
3. (b) 'Manager' in relation to a Sugar Factory, means the manager of the factory appointed under section 13 of the Bihar Sugar Factories Control Act, 1937 (Bihar Act VII of 1937);
4. (c) 'Molasses' means final residual by-product of factories manufacturing sugar from cane or by refining gur, by means of vacuum pans but does not include convertible molasses, which are the final residual by-product of sugar factories operating on the open pan system;
5. (d) 'Stockist' means any person holding stocks of molasses for distillation, or for purposes of sale or resale under a licence granted under this Act;
6. (e) the words 'Cane', 'Factory', 'Occupier of a factory' and 'Sugar' have the meaning respectively assigned to them in section 2 of the Bihar Sugar Factories Control Act, 1937 (Bihar Act VII of 1937);

any person.]

3[(g) 'Prescribed' means prescribed by rules made under this Act]

4[(h) 'Board' means Board of Revenue.]

¹ Omitted by Act 1 of 1964

² Subs. by Act 1 of 2000 (Amdt. & validating Act)

³ Ins. by Act 25 of 1977

⁴ Ins. by Act 7 of 1985