Definitions.

In this Act, unless the context otherwise requires,—

1. (a) “cess” means the cess leviable under the provisions of this Act.
2. (b) “competent authority” means a competent authority appointed under section 3 of this Act.
3. (c) “Government” means the Government of Goa.
4. (d) “prescribed” means prescribed by the rules made under this Act.
5. (e) “products” means those products which upon their handling, consumption, utilization, combustion or movement or transportation causes pollution of the lithosphere, atmosphere, biosphere, hydrosphere and other environmental resources and causes emission of carbon dioxide and other green house gases or discharge other types of effluents and includes asphalts, automotive gasolines, fuel, oils, kerosene, lubricants, napthas, waxes, other hydrocarbon compounds including mixtures and products obtained from crude oil and natural gas processing and such other products which the Government may, by notification in the Official Gazette, specify for the purpose of this Act.
6. (f) “Official Gazette” means the Official Gazette of the Government.
7. (g) “substances” means substances which may upon their handling or consumption or utilization or combustion or movement or transportation, causes pollution of the lithosphere, atmosphere ,biosphere, hydrosphere and other environmental resources and causes emission of carbon dioxide and other greenhouse gases or discharge other types of effluents and includes carbon products, coke, coal, chemicals and chemical products, hazardous substances and such other substances which the Government may, by notification in the Official Gazette, specify for the purpose of this Act.