section 3
Definitions
The Punjab Excise Act, 1914 As Applicable to HaryanaDefinitions. In this Act, and the rules made under it unless there is something repugnant in the subject or context,— (1) “bear” includes ale, porter, stout, and all other fermented liquors made from malt; (2) to “bottle” means to transfer liquor from a cask or other vessel to a bottle, jar, flash, or similar receptacle, whether any process of manufacture be employed or not, and bottling includes rebottling; (3) “Collector” includes any revenue officer in independent charge of a district and any official appointed by the State Government to discharge, throughout any specified local area, the functions of a Collector under this Act; (4) “Commissioner” means the chief officer in charge of the revenue administration of a division; (5) “denatured” means effectually and permanently rendered unfit for human consumption; (5A) “Deputy Excise and Taxation Commissioner” means an officer-in-charge of the Excise Administration of the district or any other officer appointed by the State Government for this purpose ; (6) “excisable article” means— (a) any alocholic liquor for human consumption; or (b) any intoxicating drug ; (6-a) ‘excise bottle’ means a bottle of such type or description as may be or may have been at any time permitted for the bottling of liquor or beer by rules made under this Act. (6-b) ‘excise duty’ and ‘countervailing duty’ mean any such excise duty or countervailing duty, as the case may be, as is mentioned in entry 51 of List II in the Seventh Schedule to the Constitution. (7) “Excise Commissioner’ means the officer appointed by the State Government under section 9; (8) “excise officer” means any officer or person appointed, or invested with powers, under this Act; (9) “excise revenue” means revenue derived or derivable from any payment, duty, fee, tax, confiscation or fine, imposed or ordered under the provisions of this Act, or of any other law for the time being in force relating to liquor or intoxicating drugs, but does not include a fine imposed by a court of law; (10) “export” means to take out of Haryana otherwise than across a customs frontier as defined by the Central Government; (11) “Financial Commissioner” shall, when, there are more Financial Commissioners than one be construed as meaning one or more of the Financial Commissioners; (12) “import” (except in the phrase “import into India) means to bring into Haryana otherwise than across a customs frontier as defined by the Central Government. (12-a) “intoxicant” means any liquor, lahan or intoxicating drug; (13) “intoxicating drugs” means— (i) the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Cannabis sativa-L) including all forms known as bhang, siddhi or ganja, (ii) charas, that is, the resin obtained from the Indian hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport; (iii) any mixture, with or without neutral materials, of any of the above forms of intoxicating drug, or any drink prepared therefrom; and (iv) any other intoxicating or narcotic substance which the State Government may by notification, declare to be an intoxicating drug, such substance not being opium, coca leaf, or a manufactured drug, as defined in section 2 of the Dangerous Drugs Act, 1930”; (13-a) “lahan” means any solution made from any kind of gur or molasses or both to which a fermenting agent has been added to promote fermentation, or which has undergone the process of fermentation and from which spirit can be obtained by distillation; (14) “liquor” means intoxicating liquor except lahan, and includes all liquid consisting of or containing alcohol; also any substance which the State Government may by notification declare to be liquor for the purposes of this Act; (15) [Omitted] (15A) “major and minor offences” (a) major offences mean- (i) adulteration; (ii) possession, transport and sale of non-duty paid liquor, (NDPL); (iii) illicit manufacture, unlawful possession, transport, transit and sale of liquor; (iv) rendering denatured spirit fit for human consumption; (v) mixing noxious substance with liquor; (vi) tampering with sealed bottles; (vii) sale to minor; (b) all offences other than those mentioned in sub-clause (a) above under this Act shall be minor offences; (16) “manufacture” includes every process, whether natural or artificial, by which any intoxicant is produced or prepared and also redistillation and every process for the rectification, reduction, flavouring, blending or colouring or liquor; (17) “place” includes a building, shop, tent, enclosure, booth, vehicle, vessel, boat and raft; (17A) expression “purchase” includes receipt in any manner including gift ;
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