Section 44 in Rules under the United Provinces Excise Act, 1910
44. Definition made in enactments.
- Officers should be thoroughly acquainted with the interpretations of terms essential for the administration of the laws relating to excise revenue, opium, dangerous drugs, power alcohol, molasses, motor spirit and medicinal and toilet preparations containing alcohol, opium, Indian hemp or other narcotic drug or narcotic. Such interpretation will be found in Section 3 of the Excise Act, 1910, Section 3 of the [Opium Act, 1878,] [The Opium Act, 1878 now repealed by the N.D.P.S. Act, 1985.] Section 2 of the Opium Smoking Act, 1934, Section 2 of the [Dangerous Drugs Act, 1930,] [The Dangerous Drugs Act, 1930 now repealed by the N.D.P.S. Act, 1985.] Section 3 of the Indian Power Alcohol Act, 1948, Section 2 of the U. P. Sales of Motor Spirit Taxation Act, 1939, Section 2 of the [U.P. Molasses Act, 1947,] [See now U.P. Act XXIV of 1954.] Section 2 of the Medicinal and Toilet Preparations Act, 1955 and Section 2 of the Spirituous Preparations (Inter-State Trade and Commerce) Control Act, 1955. The extracts from the General Clauses Act, 1904, given in Part I of this Manual are also relevant to a proper understanding of the laws and rules-Some interpretations are also found in the rules framed under the above Acts.
