Section 2 in The Bihar and Orissa Excise Act, 1915
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context;(1)"beer" include ale, stout, porter and all other fermented liquor made from malt;(2)"Board" means the Board of Revenue [* * *] [The words 'Bihar and Orissa' was omitted by the Government of India (Adaptation of Indian Laws) Order, 1957.](3)"to bottle" means to transfer liquor from a cask or other vessel to a bottle or other receptacle for the purpose of sale whether any process of rectification be employed or not, and includes rebottling;(4)[* * *] [Sub-section (4) was omitted by the Dangerous Drugs Act 2 of 1930.](5)(a)"denaturant" means any substance prescribed by rule made in this behalf under Clause (3) of Section 90, for admixture with sprit in order to render the mixture unfit for human consumption, whether as a beverage, or internally as a medicine, or in any other way whatsoever;(b)"to denature" means to mix spirit with one or more denaturants in such manner as may be prescribed by rule made in this behalf under Clause (3) of Section 90, and 'denatured spirit' means spirit so mixed;(6)["excisable article" means -] [Substituted by the Adaptation of Indian Laws Order, 1950.](a)any alcoholic liquor for human consumption; or(b)any intoxicating drug;[(6-a) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as mentioned in (Entry 51 of List II in the Seventh Schedule to the Constitution;] [Inserted by the Adaptation of Indian Laws Order, 1950.](7)"Excise Commissioner" means the Officer appointed under Section 7, Clause (a);(8)"Excise Officer" means the Collector or any officer or other person appointed or invested with powers under Section 7;(9)"Excise-revenue" means revenue derived or derivable from any duty, fee, tax, payment (other than a fine imposed by a Criminal Court) on confiscation imposed or ordered under this Act or any other law for the time being in force relating to liquor or intoxicating drugs; [and includes any payment to be made to the State Government under Section 29] [Inserted by Act 17 of 1970.].(10)["export"] [Definition of 'Export' was substituted by Act 17 of 1970 for original Sub-section (10).] means to take out of the State otherwise than across a customs frontier as defined by the Central Government;(11)[* * *] [Subs-Section (11) was omitted by the Dangerous Drugs Act 2 of 1980, Section 4 and Schedule II.](12)["Import"] [Substituted by the Adaptation of Indian Laws Order, 1950.] [except in the phrase import into [all the State of India] means to bring into the State otherwise than across customs frontier as defined by the Central Government;(12-a) ["intoxicant"] [Substituted by Act 36 of 1975.] means any liquor or intoxicating drug and includes mohua flower [and molasses] [Inserted by Orissa Act 2 of 1999.],(13)["intoxicating drug"] [Substituted by the Dangerous Drugs Act, 11 of 1930.] 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, siddhi, or ganja;(ii)charas, that is the resin obtained from the hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport;(iii)any mixture, with or without neutral materials of any of the above forms intoxicating drugs, or any drink prepared therefrom; and(iv)any other intoxicating or narcotic substance which the [State Government] [Substituted by A.L.O. 1950.] may by notification [deciare to be an intoxicating drug, such substance not being opium, coca leaf or a manufactured drug, as defined in Section 12 of the Dangerous Drugs Act, 11 of 1930;] [For Notification See L.S.R.& O., Volume I, Part VII.](14)"Liquor" includes all liquids consisting of or containing alcohol, such as spirits of wine, spirit wine, fermented tari, pachwai and beer, and also unfermented tari and also any other substance which the [State Government] [Substituted by A.L.O. 1950.] may, by notification declare to be liquor for the purposes of this Act;(15)"Manufacture" includes -(i)every process whether natural or artificial, by which any [intoxicant] [Substituted by A.L.O. 1937.] is produced or prepared (including the tapping of tari producing trees and the drawing of tari from trees);(ii)redistillation; and(iii)every process for the rectification, flavouring, blending, or colouring of liquor, or for the reduction of liquor for sale;(16)"pachwai" means fermented rice, millet or other grain whether mixed with any liquid or not, and any liquid obtained therefrom, whether diluted or undiluted; but does not include beer;(17)"place" includes building, house, shop, booth, vessel, raft, vehicle or tent;(18)expression referring to "sale" include any transfer otherwise than by way of gift;(19)"spirit" means any liquor containing alcohol obtained by distillation, whether it is denatured or not;(20)"tari" means fermented or unfermented juice; drawn from any coconut, palmyra/date or other kind of palm tree; and(21)"transport" means to remove from one place to another within the [State.] [Substituted by A.L.O. 1950.]
