Definitions

In this Act unless there be anything repugnant in the context— (a) "Government" means the Central Government; (b) "magistrate" means any magistrate exercising powers not less than those of a magistrate of the second class; (c) "penalty" means a penalty imposed under section 9 of this Act; (d) [Omitted] (e) "Petrol Taxation Officer" means the Petrol Taxation officer under this Act with reference to any particular areas; (f) "prescribed" means prescribed by rules made under this Act; (g) "retail dealer" means any person who, on commission or otherwise, sells any motor spirit to a consumer or to any other person for any purpose other than resale, or keeps any motor spirit for sale to consumers or to any other person for purposes other than resale; (h) "retail sale" means a sale by a retail dealer of any motor spirit to a consumer or to any other person for any purpose other than resale; (i) "sale" and "sell" include exchange, barter and also the consumption of motor spirit by the retail dealer himself; (j) "vehicle" includes any carriage or conveyance used on land or in water or air; (k) "Excise and Taxation Commissioner" means the person for the time being appointed by Government to perform all or any of the functions and exercise all or any of the powers of the Excise and Taxation Commissioner; and (l) "Deputy Excise and Taxation Commissioner" means the person for the time being appointed by Government to perform all or any of the functions and exercise all or any of the powers of the Deputy Excise and Taxation Commissioner in any specified local area.