Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Tripura - Section

Section 2 in The Bengal Excise Act, 1909

2. Definitions.

- In this Act, unless there is anything repugnant in the subject or context,-
(1)"beer" includes ale, stout, port and all other fermented liquor made from malt:
(2)[****]
(3)to "bottle" means to transfer liquor from cask or other vessel to a bottle or other receptacle for the purpose of sale, whether any process of rectification be employed or not, and includes re-bottling;
(4)'Chief Commissioner' means the Chief Commissioner of Tripura;
(5)"Collector" means the Collector of the District and includes any officer appointed by the Chief Commissioner to exercise any of the powers and functions of the Collector under this Act;
(6)"Denaturant" means any substance prescribed by the rules made in this behalf under Clause (3) of Section 86, for admixture with spirit in order to render the mixture unfit for human consumption whether as a beverage, or internally as a medicine, or in any other way whatsoever;(6-a) to "denature" means to mix spirit with one or more denaturants in such manner as may be prescribed by the rules made in this behalf under Clause (3) of Section 86, and "denatured spirit" means spirit so mixed;
(7)"excisable article" means-
(a)any alcoholic liquor for human consumption ; or
(b)any intoxicating drugs :
(8)"excise duty" and "countervailing duty" mean such excise duty or countervailing duty, as the case may, be, as is mentioned in entry 51 of List II in the Seventh Schedule to the Constitution;
(9)"Excise Commissioner" means the officer appointed under Section 7 (2), Clause (a);(9-a) "Excise Officer" means the Collector or any officer or other person appointed or invested with powers under Section 7;
(10)"excise-revenue" means revenue derived or derivable from any duty, fee, tax, payment (other than a fine imposed by a Criminal Court) or confiscation imposed or ordered under this Act or any other law for the time being in force relating to liquor or intoxicating drugs;
(11)"export" means to take out of the Union territory of Tripura otherwise than across a customs frontier as defined by the Government;
(12)"Import" (except in the phrase "import into India") means to bring into the Union territory of Tripura otherwise than across a customs frontier as defined by the Central Government;(12-ia) "India" means the territory of India excluding the State of Jammu and Kashmir;(12-a) "intoxicant" means-
(i)any liquor, or
(ii)any substance from which liquor may be distilled and which is declared by the Chief Commissioner by notification in the Tripura Gazette to be an intoxicant for the purpose of this Act, or
(iii)any intoxicating drugs :
(13)"intoxicating drug" means-
(i)the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Cannabis Sativa L), including all forms known as Bhang, Sidhi 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 or any fermenting agent which the Chief Commissioner may specify in this behalf by notification, such substance or agent not being opium, coco-leaf, or a manufactured drug, as defined in Section 2 of the Dangerous Drugs Act, 1930 (2 of 1930).
(14)"liquor" means liquid consisting of or containing alcohol, and includes spirit of wine, spirit, wine, tari, pachwai, beer, and any substance which the Chief Commissioner may, by notification, declare to be liquor for the purposes of this Act;
(15)"manufacture" includes-
(i)every process, whether natural or artificial, by which any intoxicant is produced or prepared (including the tapping of tari-producing trees and the drawing of tari from trees) ;
(ii)re-distillation; and
(iii)every process for the rectification, flavouring, blending, or colouring of liquor, or for the reduction of liquor for sale;
(15-a) "Notification" means notification in the Tripura Gazette;
(16)"pachwai" means fermented rice, millet or other grain, whether mixed with any liquid or not, and any liquid obtained therefrom, whether diluted or undiluted, but does not include beer;
(17)"place" includes building, house, shop, booth, vessel, raft, vehicle and tent;
(18)expression referring "to sale" include any transfer otherwise than by way of gift;Explanation.-The supply of liquor by a club, mess, institute, society, lodge or other similar organisation by whatever name called to its members or their guests whether on payment of price or of any fee of subscription or not shall be deemed to be a sale within the meaning of this clause;
(19)"spirit" means any liquor containing alcohol obtained b distillation, whether it is denatured or not;
(20)"Tari" means fermented or unfermented juice drawn from any coconut, palmyra, date or other kind of palm tree; and
(21)"transport" means to remove from one place to another within the Union territory of Tripura.