- In this Act, unless the context otherwise requires-(1)"Administration of Justice Rules" means the "Rules for the regulation of the procedure of officers appointed to administer justice in the Lushai Hills" made by the Governor of Assam under Section 6 of the Scheduled Districts Act, 1874;(2)"Administrator" means the Administrator of the Union territory of Mizoram appointed by the President under Article 239 of the Constitution;(3)"Beer" includes ale, stout, port, and all other fermented liquor usually made from malt;(4)"to bottle" means to transfer liquor from a cask or other vessel to a bottle or other receptacle, whether any process of rectification be employed or not, and includes rebottling;(5)"Club" means a society of persons associated together for social intercourse, for the promotion of politics, sports, art, science, or literature or for any purpose except the acquisition of gain and whether the same be registered under the Companies Act, 1956, the Co-operative Societies Act, 1912 or under any Act relating to co-operative societies in force in any State, or the Societies Registration Act, 1860, or otherwise incorporated or not;(6)"Collector" includes a Deputy Commissioner and any officer whom the Administrator may, by notification, appoint or declare to be a Collector for the purpose of any provision of this Act;(7)"denaturant" means any substance prescribed for a mixture with spirit in order to render the mixture unfit for human consumption, whether as a beverage, or internally, as a medicine;(8)"to denature" means to mix spirit with one or more denaturants in such manner as may be prescribed under Clause (1) of sub-section (2) of Section 76 and 'denatured spirits' means spirits so mixed;(9)"Deputy Commissioner" means the Chief Officer-in-charge of the administration of a district;(10)"duty" or "countervailing duty" means the duty of Excise or countervailing duty, as the case may be, mentioned in entry 51 in List II of the Seventh Scheduled to the Constitution;(11)"Excisable article" means-(a)any alcoholic liquor for human consumption, not being a medicinal preparation or a toilet preparation under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955; or(b)any intoxicating drug;(12)"Excise Commissioner" means the officer appointed by the Administrator under Clause (a) of sub-section (2) of Section 6;(13)"Excise Officer" means a Collector or any officer or other person appointed or invested with powers under Section 6;(14)"Excise revenue" means revenue derived or derivable from any duty, fee, tax, penalty, payment (not being a fine imposed by a court of law) or confiscation imposed, made or ordered under any provision of this Act, or of any other law for the time being in force relating to alcoholic liquor or intoxicating drugs;(15)"export" means to take out of the territory to which this Act applies otherwise than across a customs frontier as defined by the Central Government;(16)"Government" means the Government of the Union territory of Mizoram;(17)"holder of a licence" includes a person whose bid, tender or application for a licence has been accepted by the Excise Officer empowered to grant such licence, although such person may not in fact have received the licence;(18)"import" (except in the phrase 'import to India') means to bring into the territory to which this Act 'applies otherwise than across a customs frontier as defined by the Central Government';(19)"intoxicant" means any liquor or intoxicating drug but does not include a medicinal preparation or a toilet preparation under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 16 of 1955);(20)"intoxicating drugs" means-(i)the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Cannabis Sativa L.) including all forms known as bhang, sidhi or ganja;(ii)any mixture, with or without neutral materials of any of the above forms of intoxicating drug, or any drink prepared therefrom; and(iii)any other intoxicating or narcotic substance which the Administrator may, by notification, declare to be intoxicating drug, such substance not being opium, coca leaf or a manufactured drug, as defined in Section 5 of the Dangerous Drugs Act, 1930 (Central Act 2 of 1930);(21)"liquor" means intoxicating liquor and includes Zu, Rakzu, all liquid consisting of or containing alcohol and any substance which the Administrator may by notification, declare to be liquor for the purposes of this Act but does not include to be medicinal preparation or toilet preparation under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955;(22)"Magistrate" means the Deputy Commissioner or any Assistant to the Deputy Commissioner who has been empowered under the Administration of Justice Rules to administer criminal justice in the Union territory;(23)"manufacture" includes every process, whether natural or artificial, by which any intoxicant is produced, redistillation and every process for the rectification, flavouring, blending to colouring of liquor;(24)"notification" means a notification published in the Official Gazette;(25)"place" includes a house, building, shop, tent, vessel, raft and vehicles;(26)"prescribed" means prescribed by rules made under this Act :(27)"sale" includes any transfer otherwise than by way of gift;(28)"spirit" means any liquor containing alcohol obtained by distillation, whether it is denatured or not and includes 'Rakzu';(29)"transport" means to move from one place to another within the territory to which this Act applies;(30)"Union territory" means the Union territory of Mizoram;(31)"zu" means any rice, millet or other grain fermented naturally from itself or with some foreign or artificial substance, whether mixed with any liquid or not, and any liquid obtained therefrom, whether diluted or undiluted, but does not include beer.
