- In these rules, unless the context otherwise requires-(1)"Act" means the Mizoram Excise Act, 1973 (Act 7 of 1974);(2)"Approved practitioner" means-(i)any person registered as a medical practitioner under any law for the registration of medical practitioners for the time being in force in any part of India;(ii)any person registered as a dentist under any law for registration of dentists for the time being in force in any part of India;(iii)any person possessed of qualifications which render him eligible for registration as a medical practitioner or dentist, as the case may be, under any law for the registration of medical practitioners or dentists for the time being in force in any part of India, who is approved by order of the Commissioner for the purpose of these rules;(iv)any person practising veterinary medicine and surgery who has obtained the diploma of a recognised veterinary institution; and(v)any other person engaged in medical, dental or veterinary practice and approved by order of the Commissioner for the purpose of these rules.(3)"Commissioner" means the Excise Commissioner appointed by the Administrator under Clause (a) of sub-section (2) of Section 6 of the Act;(4)"Superintendent of Excise" means the officer appointed with that designation by the Administrator under Clause (b) of sub- section (2) of Section 6 of the Act.
