Section 3 in The United Provinces Excise Act, 1910
3. Interpretation.
- In this Act, unless there is something repugnant in the subject or context-(1)"excise revenue" means revenue derived or derivable from any duty, fee, tax, fine (other than a fine imposed by a court of law), or confiscation imposed or ordered under the provisions of this Act, or any other law for the time being in force relating to liquor or intoxicating drugs;(2)"excise officer" means a Collector or any officer or person appointed or invested with powers under Section 10;(3)"Excise Commissioner" means the officer appointed by the State Government under Section 10, sub-section (2), clause (a);(3-a) "excise duty" and "countervailing duty" mean 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;(4)[ "manufactory" means a unit other than a distillery, where Indian made foreign liquor is manufactured] [Inserted by U. P. Act 16 of 1997, Section 2, which was earlier omitted by U. P. Act No. 2 of 1923.];(5)[* * *] [Omitted by U. P. Act 9 of 1978, Section 2, (w.e.f. 24-4-1978).];(6)"tari" means fermented or unfermented juice drawn from a coconut, palmyra, date or any other kind of palm tree;(7)"pachwai" means fermented rice, millet or other grain, whether mixed with any liquid or not and any liquid obtained therefrom, whether diluted or undiluted;(8)"spirit" means any liquor containing alcohol obtained by distillation, whether it is denatured or not;(9)"denatured" means rendered unfit for human consumption in such manner as may be prescribed by the State Government by notification in this behalf. When it is proved that any spirit contains any quantity of any substance prescribed by the State Government for the purpose of denaturation the Court may presume that such spirit is or contains or has been derived from denatured spirit;(10)"beer" includes ale, stout, porter and all other fermented liquor made from malt;(11)"liquor" means intoxicating liquor and includes spirits of wine, spirit, wine, tari, pachwai, beer and all liquid consisting of or containing alcohol, also any substance which the State Government may, by notification declare to be liquor for the purposes of this Act;(12)"intoxicating drug" 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, [or sidhi] [Substituted 'Sidhi or Ganja' by U.P. Act No. 4 of 2018, dated 5.1.2018];(ii)[ ***] [Omitted by U.P. Act No. 4 of 2018, dated 5.1.2018](iii)any mixture, with or without natural materials, of any of the above forms of intoxicating drug or any drink prepared therefrom; and(iv)[ any other intoxicating substance which the State Government may, by notification, declare to be an intoxicating drug;] [Substituted by U.P. Act No. 4 of 2018, dated 5.1.2018](13)"intoxicant" means any liquor or intoxicating drug as defined by this Act;(14)[* * * *] [Omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.];(15)[* * * *] [Omitted by the Government of India (Adaptation of Indian Laws) Order, 1937.];(16)"sale" with its grammatical variations includes and transfer otherwise than by way of gift;(17)"import" (except in the phrase "import to India") means to bring into Uttar Pradesh otherwise than across a customs frontier as defined by the Central Government;(18)"export" means to take out of Uttar Pradesh otherwise than across a customs frontier as defined by the Central Government;(19)"transport" means to move from one place to another within Uttar Pradesh;(20)"manufacture" includes every process, whether natural or artificial, by which any intoxicant is produced or prepared, and also redistillation and every process for the rectification, flavouring, blending or colouring of liquor;[(20-a) "cultivation" with its grammatical variations, means the raising of a plant from seeds and includes the tending or protecting of a plant during its growth;] [Inserted by U.P. Act 23 of 1970, Section 2.](21)"to bottle" means to transfer from a cask or other vessel to a bottle or other receptacle for the purposes of sale whether any process of rectification be employed or not; and bottling includes re-bottling;(22)"place" includes a house, building, shop, room, booth, tent and vessel;(22-a) "excisable article" means-(a)any alcoholic liquor for human consumption; or(b)any intoxicating drug;(23)[* * * *] [Omitted by U.P. Act II of 1930, Section 40.].
