Section 2 in Punjab Sweets (Manufacture) Rules, 1955
2. [ Definitions. [Rule 2 substituted vide Punjab Legislative Supplement Part III dated 19.5.1975.]
- In these rules, unless a different intention appears from the subject or context.-(i)"sweets" means any liquor, which is made from fruit and sugar, or from sugar mixed with any other material, excluding malt or grain and which has undergone a process of fermentation and includes wines made wines, mead and metheglin. Use of other alcohol is also permitted for the sole purpose of fortification. Fortification of wines is also permitted with the fruit spirit or brandy produced by distillation through a post-still in the winery itself.(ii)[ "Collector" means the Joint Excise and Taxation Commissioner or the Deputy Excise and Taxation Commissioner incharge of distilleries or the Deputy Excise and Taxation Commissioner, Incharge of the Division.]
