Section 3 in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
3. Interpretation.
- In this Act, unless there be something repugnant in the subject or context,-Excise Revenue. - (1) "Excise revenue" means revenue derived or derivable from any duty, fee, tax, fine or confiscation imposed or [ordered or the penalty imposed consequent upon breach of any agreement, under] [Substituted by Act No. IX of 2010, dated 21st April, 2010.] the provisions of this Act or of any other law for the time being in force relating to liquor or intoxicating drugs.(2)[ [(a) 'Commissioner' means any person appointed by the Government to exercise the functions of Commissioner under this Act;(b)'Deputy Commissioner' means any person appointed by the Government to exercise the functions of the Deputy Commissioner under this Act in any province ; ](c)"Excise and Taxation Officer" means any Officer or person appointed, or invested with powers, under this Act.][(2-a) "Denatured/Methylated Spirit" means spirit effectually and permanently rendered unfit for human consumption.] [Clause (2-a) inserted by Act XX of 1978, Section 2.](3)[ "Liquor" means intoxicating liquor and includes spirits of wine, methylated spirits, spirits, wine, beer and all liquids consisting of or containing alcohol; also any substance which the Government may by notification in the Government Gazette declare to be liquor for purposes of this Act.] [Clause (3) of section 3 substituted by Act VIII of 1956.](4)[ Omitted.] [Clauses (4), (6) and (7) of section 3 omitted by Act VIII of 1956.]Beer. - (5) Beer includes ale, stout, porter, cider and all other fermented liquors usually made from malt.(6)[ Omitted.] [Clauses (4), (6) and (7) of section 3 omitted by Act VIII of 1956.](7)[ Omitted.] [Clauses (4), (6) and (7) of section 3 omitted by Act VIII of 1956.](8)[ Opium means-(i)the capsules of the poppy (Papaver somniferum L), whether in their original form or cut, crushed or powdered and whether or not juice has been extracted therefrom ;(ii)the spontaneously coagulated juice of such capsules which has not been submitted to any manipulations other than those necessary for packing and transport; and(iii)any mixture, with or without neutral materials, of any of the above forms of opium but does not include any preparation containing not more than 0.2% of morphine or a manufactured drug as defined in section 2 of the Dangerous Drugs Act, 1930 (Central Act 2 of 1930)].[Intoxicating Drug. - (9) "Intoxicating drug" includes [opium] [Clause (9) as amended by amending Act of 1970 substituted by Notification No. 14 published in Government Gazette dated 17th Phagan, 1983.] charas, ganja, bhang and every other preparation and mixture of the same and every intoxicating drink or substance prepared from any part of the hemp plant, from the grain or from other material, not included in the term "Liquor". [xxx] [Deleted by Act IX of 1961.][xxxx] [Second paragraph deleted by Act IX of 1961.][Clause (8) substituted by Act IX of 1961. (It was previously substituted by Notification No. 14 published in Government Gazette dated 17th Phagan 1983).]Sale or selling. - (10) "Sale or selling" includes any transfer otherwise than by way of gift.[(10-a) Liquor and intoxicating drugs other than prepared opium and dangerous drugs shall be deemed to be sold "by retail" when sold in quantities not exceeding the quantity (if any) fixed in respect of the same by rules made under this Act as the largest which may be possessed by one person, at one time, without a licence, permit or pass ; and "by wholesale" when sold in quantities larger than the above.] [Clause (10-a) inserted by Notification No. 14 published in Government Gazette dated 17th Phagan 1983.]Import. - (11) "Import" means to bring into the State, territory from [any other part of India.] [Substituted by Act XIII of 1969.]Export. - (12) "Export" means to take out of the State territory to [any other part of India.] [Substituted by Act XIII of 1969.]Transport. - (13) "Transport" means to move from one place to another within the State territory.Manufacture. - (14) "Manufacture" includes every process, whether natural or artificial by which any fermented, spirituous or intoxicating liquor, or intoxicating drug is produced or prepared, and also redistillation and every process for the rectification of liquor.Rectification. - (15) "Rectification" includes every process whereby spirits are purified or are coloured or flavoured by mixing any material therewith.(16)[ Omitted.] [Clause (16) omitted by Act XL of 1966.]Imprisonment. - [(17) "Imprisonment" includes both simple and rigorous.] [Clause (17) added by Council Resolution dated 27th November, 1903 published in the Government Gazette dated 18th Phagan, 1960.][Molasses. - (18) "Molasses" means the heavy dark coloured viscous liquid produced in the final stage of manufacture of gur or sugar containing, in solution or suspension sugars which can be fermented, and includes the solid form of such liquid and also any products formed by the addition to such liquid or solid of any ingredient which does not substantially alter the character of such liquid or solid and from which the wash is prepared but does not include any article which the State Government may, by notification in the Government Gazette, declare not to be molasses for the purpose of this Act] [Added by Act XI of 1999, Section 4, w. e. f. 29-2-2000.].[3A. "Country liquor" and "foreign liquor". - The Government may by notification in the Government Gazette declare what, for the purposes of this Act or any portion thereof, shall be deemed to be "country liquor" and "foreign liquor".] [Section 3-A inserted by Act VIII of 1956.]II. - Establishment and Control[4. Appointment of Excise and Taxation Officer. - [(1) The Government may appoint such officers as it thinks fit to be [Commissioner,] [Section 4 substituted by Act VIII of 1956.] [Deputy Commissioners,] [Substituted by Act XIV of 1966.] and Excise and Taxation Officers ; and the officers so appointed shall exercise such powers as may be conferred and perform such.duties as may be required by or under this Act.] [Clause (2) of section 3 substituted by Act VIII of 1956.](2)[ Notwithstanding anything contained in sub-section (1) the Government may appoint any person as Joint Commissioner Enforcement to exercise powers under such provisions of the Act as it may, be notification, in the Government Gazette specify and also appoint such other persons to assist him as it deems fit.] [Section 4 renumbered as section-section (1) and sub-section (2) inserted by Act III of 1998, Section 8.][4A. Delegation of power conferred by section 4. - (1) The Government may delegate any of the powers conferred by section 4 to any of the officers named therein, and may further empower them to appoint such other servants as are necessary for the carrying out of this Act.(2)Every person appointed in exercise of such delegated power may be suspended or dismissed by the officer who appointed him.] [Section 4-A inserted by Act III of 1998, Section 8.][4B. Superintendence and Control of the Excise Administration and Excise Officers. - (1) Subject to the Control of the Government and unless the Government by notification otherwise directs the general superintendence and administration of all matters, relating to Excise shall vest in the Commissioner.(2)Subject to the general superintendence and control of the Commissioner and unless the Government by notification otherwise directs, the Deputy Commissioner shall control all Excise and Taxation Officers in his division.
