Section 2 in The Goa, Daman and Diu (Excise Duty) Rules, 1964
2. Definitions.
- In these rules, unless the context otherwise requires:-(a)"the Act" means the Goa, Daman and Diu Excise Duty Act, 1964;(b)"Assistant Excise Commissioner" means the Assistant Commissioner appointed under the [sub-section (2) of section 3] [Substituted by Notification No. Fin(Rev)/2-35/49/75 dated 30-4-1997 published in Official Gazette, Series I No. 27, dated 6-10-1997.];(c)"blending" includes every process whereby country liquor coloured or flavoured by any material therewith;(d)"Commissioner" means the Commissioner appointed under sub-section (1) of section 3;(e)"Excise Guard" means a person appointed as an Excise Guard for the purpose of these Rules;(f)"Indian made foreign Liquor" means brandy, whisky, gin, rum, milk punch, wines, beer made in India and such other liquor as may be declared by the Government as Indian made foreign liquor;(g)"quart bottle" means a bottle of 0.750 litres;(h)"retail vendor" means a dealer who is licensed as such to sell liquor in quantity not exceeding 9 litres or 12 quart bottles in one transaction;(i)[ deleted.] [Deleted by Notification No. Fin(Rev)/2-35/15/75(II) dated 13-4-1976 published in O.G. Series I No. 4, dated 22-4-1976.](j)"section" means a section of the Act.(k)"wholesale vendor" means a dealer who is licensed as such to sell liquor in any quantity to any wholesale or retail vendor, or to any other person, in quantity exceeding 9 litres or 12 quart bottles under permit issued by the Commissioner or any other Excise Officer duly empowered in that behalf.Words and expressions used in these rules, defined in the Act and not defined in these rules have the meanings assigned to them in the Act.
