(17)"place" includes building, house, shop, booth, vessel, raft, [vehicle] [Inserted by section 6(7) of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914).] and tent; [(17a) "prescribed" means prescribed by rules made under this Act;] [Clause (17a) inserted by section 2(1) of the West Bengal Taxation Laws (Amendment) Act, 1993 (West Bengal Act No. 4 of 1993).]
