- In this Act, unless there is anything repugnant in the subject or context-(a)"buy" with all its grammatical variations, means any receipt for price paid in cash or kind, also any receipt by gift, loan or otherwise ;(b)"State Prohibition Council" means the body of non- official residents of the State as may be constituted by State Government by the notification in the official Gazette ;(c)"excise opium" means opium issued from a Government Treasury in the State;(d)"export" means to take out of the State otherwise than across customs frontiers;(e)"import" means to bring into the State otherwise than across customs frontiers;(f)"opium" means and includes opium as defined in Section 3 of the Opium Act, 1878 (Act 1 of 1878), and in clause, (a) of Section 2 of the Assam Opium Smoking Act, 1927 (Assam Act 3 of 1927), and also any other substance or preparation containing morphine in any proportion whatsoever;(g)"prescribed" means prescribed by rules framed under this Act;(h)"Prohibition Officer" means a person appointed under Section 31 ;(i)"State" means the State of Assam ;(j)"section" means a section of this Act;(k)"sell" with all its grammatical variations, means any transfer, including a gift as a loan or otherwise ;(l)"smuggler" means a person who brings any opium into the State otherwise than across customs frontiers in contravention of the provisions of this Act,or of any other law ; and(m)"transport" means to take from one place to anther within the State.
