section 3
Definitions.
The Punjab Excise Act, 1914In this Act and the rules made under it unless there is something repugnent in the subject or context :-
- (1) Beer. - "Beer" includes ale, porter, stout and all other fermented liquors made from malt.
- (2) Bottle. - "to bottle" means to transfer liquor from a cask or other vessle to a bottle, jar, flask or similar receptacle whether any process of manufacture be employed or not, and bottling including re-bottling.
- (3) Collector. - "Collector" includes any revenue officer in independant charge of 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. - "Commissioner" means the chief officer incharge of the revenue administration of a division.
- (5) Denatured. - "denatured" means effectually and permanently rendered unfit for human consumption.
- (6) Exciseable article. - "Exciseable article" means :(a) any alcoholic 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" means any such excise duty or countervailing duty as the case may be as in mentioned in entry1 51 of list II in the Seventh Schedule to the Constitution. [(7) "Excise Commissioner" means the Excise Commissioner appointed as such by the State Government under section 9 and includes any other officer appointed by the State Government to discharge the functions of the Excise Commissioner under this Act.]2
- (8) Excise Officer. - "excise officer" means any officer or person appointed or invested with powers under this Act.
- (9) Excise revenue. - "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 time being in force relating to liquor or intoxicating drugs, but does not include a fine imposed by a court of law.
- (10) Export. - "Export" means to take out of Punjab otherwise than across a cutoms frontier as defined by the Central Government.
- (11) Financial Commissioner. - "Financial Commissioner' shall when there are more Financial Commissioners than one be construed as menaing one or more of the Financial Commissioners]
- (12) Import. - "Import" (except) in the phrase "import into India means to bring into Punjab otherwise than across a custom frontier as defined by the Central Government]. (12-a) Intoxicant. - "intoxicant" means any liquor or intoxicating drug.
- (13) Intoxicating drugs. - "intoxicating drugs" mean.
- (i) the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Canabis 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 natural materials of any of the above forms of intoxicating drug or any drink prepared there from ; and
- (iv) any other intoxicating or narocatic 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. 1[(13-A) Lahan. - "Lahan" means any solution made from any kind of gur or molasses or both:
- (i) to which a fermentation agent has been added to promote fermentation; or
- (ii) which has undergone the process of fermention; and from which spirit can be obtain by distillation; and]
- (14) Liquor. - "Liquor" means intoxicating liquor and includes2[Lahan and] all liquid consisting of or containing alcohol; also any substances which the State Government may by notification declare to be liquor for the purposes of this Act.
- (15) [-]3
- (16) Manufacture. - "manufacture" includes every process, whether natural or artifical by which any intoxicant is produced or prepared and also redistillation, and every process for the rectification, reduction flavouring, blending or colouring of liquor. [(16-A) "Offender" means any person, who in contravention of any provision of this Act, the rules framed thereunder, any notification issued or any order made or any licence, permit or pass granted under this Act, imports or exports or transports or possession any liquor.]4
- (17) Place. - "place" includes a building, shop, tent, enclosure, booth, vehicle, vessel, boat and raft.
- (18) Sale. - expression referring to "sale" include any transfer otherwise than by way of gift.
- (19) Spirit. - "spirit" means any liquor containing alcohol obtained by distillation whether denatured or not.
- (20) Tari. - "tari" means fermented or unfermented juice drawn from any kind of palm tree.
- (21) Transport. - "transport" means to move from one place to another within Punjab.
1 Substituted for "East Punjab" which had been substituted for the "Punjab" by Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948 by Adaptation of Law (Third Amendment) Order, 1951.
1 Substituted for the word and figure "item 40" by Adaptation of Laws (3rd Amendment) Order, 1951.
2 Substituted vide Punjab Act No 20 of 1998.
1 Added by Punjab Act 36 of 1973.
2 Added by Punjab Act 36 of 1973.
3 Clause (15) was omitted by the Punjab Separation of Judicial and Executive Functions Act, 1964 (Punjab Act No. 25 of 1964).
4 Inserted vide Punjab Act 10 of 2003.
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