Definitions.

In this Act, unless the context otherwise requires,- (a) "Collector" includes an Additional Collector and any other officer, not below the rank of Sub-Divisional Officer, authorized by the Collector to exercise the powers and perform the duties of the Collector under this Act; (b) "declared goods" means goods declared under section 4; (c) "goods" includes all things, commodities and materials; (d) "notified order" means an order notified in the Official Gazette; (e) "order" includes any direction issued thereunder.