Section 3(2) in The Jammu and Kashmir Excise Act, 1958 (1901 A. D.)
(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.]
