Section 2 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context-(a)"Collector" in any provision of the Act means the Collector or the Deputy Commissioner of the district or such other officer, as the Provincial Government may, by notification, appoint to discharge any of the functions of the Collector under that provision ;(b)"motor spirit" means any inflammable hydrocarbon (including any mixture of hydrocarbons or any liquid containing hydrocarbon) which is ordinarily used for providing reasonably efficient motive power for any form of motor vehicle ;(c)"prescribed" means prescribed by rules made under this Act ;(d)"retail dealer" means any person who, on commission or otherwise, sells or keeps for sale motor spirit for the purpose of consumption by the person by whom or on whose behalf it is or may be purchased ; -(e)"retail sale" means a sale by a retail dealer of motor spirit to a person for the purpose of consumption by the person by whom or on whose behalf it is or may be purchased ;Explanation. - The sale of motor spirit by a retail dealer to himself for his own consumption shall be deemed to be retail sale within the meaning of this clause.(f)"wholesale distributor" means any person who sells motor spirit or keeps motor spirit for sate to dealers in such spirit for the purpose of trade ;Explanation. - As respects a wholesale distributor who resides, or has his office outside Orissa the term "wholesale distributor" includes his manager or agent who resides or carries on business in Orissa.(g)"offence under the Act" includes an offence under the rules made under the Act.
