- In this Act, unless the context otherwise requires,-(1)"beer" includes ale, stout and porter;(2)" to bottle" means to transfer liquor from a cask or other vessel to a bottle, jar, flask [polythene sachet] [Inserted by Act 1 of 1994 w.e.f. 1-7-1993] or similar receptacle for the purpose of sale, whether any process of manufacture be employed or not, and includes re-bottling;(3)"cultivation" includes the tending or protection of a plant during growth and does not necessarily imply raising it from seed;(4)"denatured" means subjected to a process prescribed for the purpose of rendering unfit for human consumption;[( 5) "Deputy Commissioner" means the Deputy Commissioner of the revenue district;] [Substituted by Act 1 of 1971 w.e.f. 7-8-1970][( 5A) 'Deputy Commissioner of Excise' means a Deputy Commissioner of Excise appointed under section 4A;] [Inserted by Act 1 of 1971 w.e.f. 7-8-1970](6)"excisable article" means,-(a)any liquor;(b)any intoxicating drug;(c)opium; or(d)other narcotic drugs, narcotics and non-narcotic drugs which the State Government may by notification declare to be an excisable article;(7)"Excise Commissioner" means the officer appointed as Excise Commissioner under section 3;(8)"excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned in Entry 51 of List II of the Seventh Schedule to the Constitution;[( 9) 'Inspector of Excise' means an Inspector of Excise appointed under section 6 ;] [Substituted by Act 1 of 1971 w.e.f. 7-8-1970](10)"Excise Officer" means the Excise Commissioner, [a Joint Commissioner of Excise] [Inserted by Act 21 of 1998 w.e.f. 28-5-1998] a Deputy Commissioner, [a Deputy Commissioner of Excise] [Inserted by Act 1 of 1971 w.e.f. 7-8-1970] or any officer or other person lawfully appointed or invested with power under S[section 5, section 5A or section 6] [ubstituted by Act 1 of 1971 w.e.f. 7-8-1970];(11)"excise revenue" means revenue derived or derivable from any duty, fee, tax, rent, fine or confiscation imposed or ordered under the provisions of this Act or any other law for the time being in force relating to liquor or intoxicating drugs;[( 11A) 'excise tree' includes the Gulmohwa, cocoanut, palm, palmyra, date, bagani or doddasal tree, or any other tree, the fermented or unfermented juice [x x x] [Inserted by Act 1 of 1971 w.e.f. 7-8-1970] from which toddy or any other liquor can be prepared;](12)"export" means to take out of the State otherwise than from a Customs station as defined under section 2 of the Customs Act, 1962 (Central Act 52 of 1962);(13)[ "foreign liquor" includes every liquor imported into India;] [Substituted by Act 1 of 1971 w.e.f. 7-8-1970](14)" import" except in the phrase "import into India", means to bring into the State otherwise than from a Customs station as defined under section 2 of the Customs Act, 1962 (Central Act 52 of 1962);[( 15) 'Indian liquor' means liquor produced, manufactured or compounded in India in the same manner as Gin, Brandy, Whisky or Rum imported into India, and includes 'milk punch' and other liquor consisting of or containing sprits;] [Substituted by Act 1 of 1971 w.e.f. 7-8-1970](16)"intoxicant" means any liquor as defined in clause (18) or any intoxicating drug as defined in clause (17);(17)"intoxicating drug" means,-(i)the leaves, small stalk and flowering or fruiting tops of the Indian hemp plant including all forms known as bhang, siddi or ganja;(ii)charas, that is, the resin obtained from the Indian hemp plant, which has not been submitted to any manipulations other than those necessary for packing and transport;(iii)any mixture with or without neutral materials of any of the above forms of intoxicating drug or any drink prepared therefrom; and(iv)any other intoxicating or narcotic substance which the State Government may, by notification, declare to be an intoxicating drug, such substance not being opium, coca leaf or manufactured drug as defined under section 2 of the Dangerous Drugs Act, 1930 (Central Act 2 of 1930);[( 17A) "Joint commissioner of Excise" means a Joint Commissioner of Excise appointed under section 4A] [Inserted by Act 21 of 1998 w.e.f. 28-5-1998](18)"liquor" includes,-(a)spirits of wine, denatured spirits, wine, beer, toddy and all liquids consisting of or containing alcohol [or wash] [Inserted by Act 1 of 1970 w.e.f. 23-12-1969]; and(b)any other intoxicating substance, which the State Government may by notification, declare to be liquor for the purposes of this Act;(19)"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;[( 19A) "material" includes mhowra flower, molasses, wash, rotten jaggery, grapes, cashewnut fruits, and such other substances as the State Government may by notification specify; [Inserted by Act 1 of 1970 w.e.f. 23-12-1969](19B)"mhowra flower" means the flower of passialatifolla(ippe) but does no include the berry or seed of the mhowra tree;(19C)"molasses" means the heavy, dark coloured residual syrup drained away in the final stage of the manufacture of jaggery or sugar containing in solution or suspension, sugars which can be fermented, and includes any product formed by the addition to such syrup of any ingredient which does not substantially alter the character of such syrup; but does not include any article which the State Government may by notification declare not to be molasses, for the purposes of this Act;](20)"notification" means a notification published in the official Gazette;(21)"place" includes a house, building, shop, booth, tent, vessel, raft and vehicle;(22)"police station" includes any place which the State Government may, by notification, declare to be a police station for the purpose of this Act;(23)"prescribed" means prescribed by rules made under this Act;(24)"rectification" includes every process whereby spirits are purified or are coloured or flavoured by mixing any material therewith;[( 24A) "rotten jaggery" means jaggery which is unfit for human consumption or the consumption of which is injurious to health; [Inserted by Act 1 of 1970 w.e.f. 23-12-1969]Explanation. - 'jaggery' shall be deemed to be unfit for human consumption or the consumption of it shall be deemed to be injurious to health if it is of dark brown colour with strong smell or if on chemical analysis it is found to contain more than fifteen percent of reducing sugar or less than seventeen percent of total sugar;](25)"sale" or "selling" includes any transfer otherwise than by way of gift;(26)"spirit" means any liquor containing alcohol and obtained by distillation, whether it is denatured or not;[( 26A) 'Sub-Inspector of Exercise' means an officer appointed as Sub- Inspector of Excise under section 6;] [Inserted by Act 1 of 1971 w.e.f. 7-8-1970]["(27) "Toddy" means fermented juice drawn from an excise tree but does not include Neera."] [Substituted by Act 1 of 2017 w.e.f. 4-1-2017]["(27-A) "Neera" means the juice drawn from a coconut tree and collected in receptacles in any manner and not subjected to fermentation, which is transparent, syrupy, sweet in smell and taste, without the slightest foam on its surface and preserved without any acid."] [Inserted by Act 1 of 2017 w.e.f. 4-1-2017][( 28) xxx] [Omitted by Act 1 of 1971 w.e.f.7-8-1970](29)"transport" means to move from one place to another within the State whether the intervening area lies wholly within the State or not.[( 30) "wash " includes fermented wort and a dilute solution of sugar from which spirit is distilled.] [Inserted by Act 1 of 1970 w.e.f. 23-12-1969]
