(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]
