Section 1 in Punjab Excise Bonded Warehouse Rules, 1957
1.
In these rules, unless there is anything repugnant in the subject or context-(i)"The Act" means the Punjab Excise Act (1 of 1914).(ii)"Bonded Warehouse" means a warehouse licensed by the Financial Commissioner under Section 22 of the Act for the receipt, storage under bond of liquor, both bottled and bulk, of Indian manufacture, transported, or imported into Punjab from any place within the Indian Union as provided by the Punjab Government, for its reduction, bottling transport or export in bond, or on payment of duty within or outside the State.(iii)"Deputy Excise and Taxation Commissioner" means the officer appointed by Government to discharge the functions and to exercise the power of "Collector" assigned to him under the Act and includes any officer specially authorised by the State Government to exercise throughout the State or any specified area therein, all or any powers of Deputy Excise and Taxation Commissioner under the rules.(iv)["Excise Officer" means the officer holding charge of the Excise Administration of the district] [Legislative Supplement Part III dated 13.3.78.],(v)The expression "Import", "Export" and "Transport" have the same meanings as are assigned to them in section 3 of the Act.(vi)"License" means a person or a firm or a company to whom a license has been granted for establishing and running a bonded warehouse.(vii)"officer-in-charge" means an officer of the Excise Department, deputed to supervise work in the Bonded Warehouse.(viii)"Spirit Store" means that part of the bonded warehouse, which is set apart for the storage of liquor, including both bottled and bulk.(ix)"Liquor" means country spirit, Indian made foreign spirit, rectified spirit and beer. It includes both bulk and bottled.(x)"State" means the State of Punjab.License
