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State of Madhya Pradesh - Section

Section 2 in The M.P. Excise Act, 1915

2. Definitions.

- In this Act, unless there is anything repugnant in the subject or context,-
(1)"beer" includes ale, stout, porter and all other fermented liquors usually made from malt;
(2)"bottle" means to transfer liquor from a cask or other vessel to a bottle, jar, flask or other similar receptacle for the purpose of sale, and bottling includes re-bottling;
(3)"Chief Revenue Authority" means the authority declared by the State Government to be the Chief Revenue Authority for the purposes of this Act;
(4)"common drinking-house" means a place where drinking of liquor is allowed for the profit or gain of the person owning, occupying, using, keeping or having the care or management or control of such place, whether by way of charge for the use of the place, or for drinking facilities provided, or otherwise howsoever;
(5)"denatured" means rendered unfit for human consumption in such manner as may be prescribed by the Government in this behalf;
(6)"excisable article" means-
(a)any alcoholic liquor for human consumption; or
(b)any intoxicating drug; or
(c)[ opium as defined in clause (xv) and poppy straw as defined in clause (xviii) of Section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (No. 61 of 1985)] [Inserted by M.P. Act No. 5 of 1986.];
(6-a) "excise duty" and "countervailing duty" means 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;
(7)"Excise Officer" means a Collector or any officer or other person appointed or invested with powers under Section 7;
(8)[ "excise revenue" means revenue derived or derivable from [any duty, fee, tax, penalty, payment] [Substituted by M.P. Act No. 23 of 1979.] (other than a fine imposed by a Court of Law) or confiscation imposed or ordered or agreed to under the provisions of this Act, or of any law for the time being in force relating to liquor or intoxicating drugs;]
(9)"export" means to take out of the [State] [Substituted by M.P. Act No. 23 of 1958.] otherwise than across a Customs frontier as defined by the Central Government;
(10)Omitted.
(11)"import" (except in the phrase "import into India") means to bring in the [State] [Substituted by M.P. Act No. 23 of 1958.] otherwise than across a customs frontier as defined by the Central Government;(11-a) "intoxicant" means any liquor or intoxicating drug;
(12)"intoxicating drug" means-
(i)the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Cannabis sative), including all forms known as "bhang," "sindhi" or "ganja";
(ii)[ [x x x] [Omitted by M.P. Act No. 5 of 1986.]
(iii)any mixture, with or without neutral materials, of any of the above forms of intoxicating drug, or any drink prepared therefrom; and
(iv)[ any other intoxicating or narcotic substance which the State Government may, by notification, declare to be an intoxicating drug not being narcotic drug as defined in the Narcotic Drugs and Psychotropic Substances Act, 1985 (No. 61 of 1985);] [Substituted by M.P. Act No. 5 of 1986.]
(13)"liquor" means intoxicating liquor, and includes spirits of wine, spirit, wine, tari, beer, all liquid consisting of or containing alcohol, and any substance which the State Government may, by notification, declare to be liquor for the purposes of this Act;
(14)"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, flavoring, blending or colouring of liquor;
(15)"place" includes house, building, shop, booth, tent, enclosure, space, vessel, raft and vehicle;
(16)expressions referring to "sale" includes any transfer otherwise than by way of gift;
(17)"spirit" means any liquor containing alcohol obtained by distillation whether it is denatured or not;
(18)"tari" means fermented or unfermented juice drawn from any kind of palm tree; and
(19)"transport" means to move from one place to another within the [State] [Substituted by M.P. Act No. 23 of 1958.].