Definitions

In this Act unless there is anything repugnant in the subject or context: - (1) “Commissioner” means the Commissioner appointed under section 5; (2) “Crude Oil” means crude petroleum in its natural state; (3) “ Dealer” means any person who carries on the business of selling or supplying motor spirit or lubricant or both in the State of Nagaland whether for commission, remuneration or otherwise and includes a manufacturer or importer or any society, club or association which sells or supplies motor spirit or lubricant or both to its members; Explanation. – The Manager or agent of a dealer who resides outside Nagaland and sells taxable goods brought by him into Nagaland from any place outside Nagaland shall in respect of such business be a dealer for the purpose of the Act; (4) “Government” means the State Government of Nagaland; (5) “Lubricant” means any form of oil, grease or other lubricating substance used for lubricating the internal machinery of automotives or stationary internal combustion engines; (6) “Motor Spirit” means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automotive or stationary internal combustion engines, and includes petrol, diesel oil and other internal combustion oils but does not include furnace oil, coal or charcoal; (7) “Person” means any individual, or association or body of individuals, and includes a Department of any Government, a Hindu undivided or joint family, a firm and a company, whether incorporated or not; (8) “Prescribed” means prescribed by rules made under this Act; (9) “Sale” with all its grammatical variations and cognate expression payment or other valuable consideration; Provided that any shortage in excess of one per centum of the qualities of motor spirit received into stock by a dealer for sale shall, unless the contrary is proved, be deemed to be a sale for purposes of this Act; (10) “Taxable goods” means such goods as are specified in sub-section (1) of section 3 of the Act; and (11) “Year” means the financial year.