Definitions

In this Act, unless there is anything repugnant in the subject or context: - (1) ‘Beer’ includes ale, stout, port, and all other fermented liquor usually made from malt; (2) ‘To bottle’ means to transfer liquor from a cask or other vessel to a bottle or other receptacle, whether any process of rectification be employed or not, and includes re-bottling; (3) ‘Club’ means a society of persons associated together for social intercourse, for the promotion of politics, sports, art, science, literature, or for any purpose except the acquisition of gain, and whether the same be registered under the Indian Companies Act, 1956, (1 of 1956) the Co-operative Societies Act, 1912, (11 of 1912) the Societies Registration Act, 1860, (XXI of 1860) or otherwise incorporated, or not; (4) ‘Collector’ includes a Deputy Commissioner and in any provision of this Act includes also any officer whom the State Government may by notification, declare or appoint to be a Collector for the purposes of that provision; (5) ‘Denaturant’ means any substance prescribed by rule made in this behalf under this Act for admixture with spirit in order to render the mixture unfit for human consumption, whether as a beverage, or internally, as a medicine; (6) ‘to denature’ means to mix spirit with one or more denaturants in such manner as may be prescribed by rule made in this behalf under clause (m) of sub-section (2) of section 36; and ‘denatured spirit’ means spirit so mixed; (7) ‘Deputy Commissioner’ means the Chief Officer-in-charge of the revenue administration of a District. (8) ‘Excisable article’ means: - (a) any liquor for human consumption, not being a medical preparation; or (b) any intoxicating drug. (9) ‘Excise duty’ and ‘Countervailing duty’ means 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; (10) ‘Excise Commissioner’ means the Officer appointed by the State Government under section 7, sub-section (2), clause (a); (11) ‘Excise Officer’ means a collector or any officer or other person appointed or invested with powers under section 7; (12) ‘Excise revenue’ means revenue derived or derivable from any duty, fee, tax, penalty, payment (other than a fine imposed by a Court of Law) or confiscation imposed or ordered under the provisions of this Act, or of any other law for time being in force relating to liquor or intoxicating drugs; (13) ‘Export’ means to take out of the territories to which this Act applies, otherwise than across a custom frontiers as defined as defined by the Central Government; (14) ‘Import’ (except in the phrase ‘import into India’) means to bring into the territories to which this Act applies otherwise than across a customs frontier as defined by the Central Government; (15) ‘Intoxicant’ means any liquor other than the Zu and Rohi or intoxicating drug; (16) 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, sidhi 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 5 of the Dangerous Drugs Act, 1930 (11 of 1930). (17) ‘Liquor’ means intoxicating liquor and includes all liquid consisting of or containing alcohol but does not include Zu and Rohi, also any substance which the State Government may, by notification, declare to be liquor for the purposes of this Act. (18) ‘Manufacture’ includes every process, whether natural or artificial, by which any intoxicant is produced or prepared, also re-distillation and every process for the rectification, flavouring, blending, or colouring of liquor. (19) ‘Zu and Rohi’ means any rice, millet, or other grain fermented naturally form itself or with some foreign or artificial substances, whether mixed with any liquid or not and any liquid obtained therefrom, whether diluted, or undiluted, but does not include beer. (20) ‘Place’ includes a house, a building, shop, tent, vessel, raft and vehicle. (21) ‘Sale’ Expressions referring to ‘Sale’ include any transfer otherwise than by way of gift. (22) Spirit means any liquor containing alcohol, obtained by distillation, whether it is denatured or not. (23) ‘Transport’ means to move from one place to another within the territories to which this Act applies.