Section 2(1) in Andhra Pradesh Excise (Grant of licence to sell Toddy, Conditions of Licence and Tapping of Excise Trees) Rules 2007
(1)In these rules unless the context otherwise requires:-(i)"Act" means Andhra Pradesh Excise Act 1968.(ii)"Collector" means the Collector of a District and includes the Joint Collector or any person appointed by the Government to exercise the powers and to perform the functions of the Collector under Andhra Pradesh Excise Act 1968.(iii)"Excise tree" includes the tree of mohwa, coconut, palm, palmyrah, date, bagani, sago, sendhi, or any tree of the species of palm or palmyrag from fermented or unfermented juice of which toddy or liquor can be prepared.(iv)Excise year means the period of twelve months commencing from the 1st October of the year and ending with the 30th September of the succeeding year.(v)"Form" means a form appended to these rules.(vi)"Incidental Tapper" means the person incidental to taping, sale of toddy and includes disabled tapper, professional tapper who is above 65 years of age and widow of a tapper who died while engaged in tapping.(vii)"Licence" means a licence granted for the taping, of excise trees or drawing of toddy there from or the sale of toddy in retail under the Act and the term "Licensee" means the holder of such licence.(viii)Licence period means period of five (5) excise years or part there of commencing from the 1st October of the excise year or from the date of grant of licence during the first year of the five year Licence period ending with the 30th September of the fifth consecutive excise year.(ix)"Licence Premises" means any specified place and premises where toddy is authorized to be stored and sold on a licence issued by the competent authority of the State Government;(x)"Neera" means the juice known as sweet toddy drawn from excise trees into receptacles and treated so as to prevent fermentation.(xi)" Permit" means a permit issued under these rules and includes a pass and an authorization.(xii)"Rental" means the annual rental which includes tree tax payable for a shop or group of shops as part of sum in consideration of grant of licence payable under section 23 read with section 17 of the Act.(xiii)"Shop" means licenced premises where toddy is sold in retail for public consumption.(xiv)"Tapper" means a person who is a major and engaged in the profession of tapping and who can climb and draw toddy from an excise tree.(xv)"Toddy" means fermented or unfermented juice drawn from an excise tree containing alcohol.(xvi)"Toddy Co-operative Society" means a society formed as per the provisions of the Andhra Pradesh Co-operative Societies Act 1964 consisting of not less than 80% of the tappers as defined in clause (xiv) above and exceeding 15% of persons incidental to tapping and sale of toddy and not exceeding 5% of the following categories.(a)Disable tappers(b)Professional tappers who are above 65 years of age, and(c)Widows of tappers who died while engaged in tapping.(xvii)"Tree owners rent" means the sum payable as rent under section 26 of the Act.(xviii)"Tree tax" means the duty leviable under section 22 of the Act as tax on excise trees from which toddy is drawn.
