Section 2 of The Assam Excise Act, 2000 — Definitions

In this Act, unless there is anything repugnant in the subject or context,

1. (a)"beer" includes ale, stout, port, and all other fermented liquor usually made from m a lt;
2. (b)"to bottle" means to transfer liquor from a cask or other vessels to a bottle or other receptacle, whether any process of rectification be employed or not and includes re-bottling;
3. (c)"club" m eans a society o f persons associated together for social intercourse, for the prom otion of politics, sports, arts, science,

literature or for any purpose except the acquisition

of gain, or whether the same be registered under the

In d ian C om panies A ct, 1956 the A ssam

Co-operative Societies Act 1949, the Societies Registration Act, 1860, or other wise incorporated or n o t; Central A ct I o f 1956 A ssam A ct I o f 1950 Central

A ct D o f 1860

THE- ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000 791

1. (d)"Collector" includes the District Collector, and in any provision of this Act includes also any officer whom the State Government may, by notification, declare or appoint to be a Collector for the purposes of that provision ;
2. (e)"denaturant" means any substance prescribed by rule made in this behalf under clause (m) of section 84 for admixture with spirit in order to render the mixture unfit for human consumption, whether as a beverage, or internally as a medicine or any other way whatsoever ;
3. (f)"to denature" means to mix spirit with one or more

denatured sprit means spirit so mixed ;

1. (g)"District Collector" means the Chief Officer-in-charge of the revenue administration of a district;
2. (h)"excisable articles" means—
3. (a)any alcoholic liquor for human consumption; or
4. (b)any intoxicating drug ;
   1. (i)"excise duty" and "countervailing duty" mean any 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 ;
5. (j)"excise commissioner" means the officer appointed

by the State Government, under section 6, sub-section (2),

clause (a);

1. (k)"excise officer" means a Collector or any officer or other person appointed or invested with powers under section 6;
2. (l)"excise revenue" means revenue derived or derivable from any duty, fee, tax, penalty, payment (other than a fine imposed by a court of law) or confiscation imposed or ordered under the provisions of this Act, or of any other law for the time being in force relating to liquor or intoxicating drugs. 792 THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000
3. (m)"export" means to take out of the territory to which this Act applies, otherwise than across a custom frontier as defined by the Central Government;
4. (n)"import" (except in the phrase import into India)

means to bring into the territories to which this Act applies

otherwise than across custom frontier as defined by the Central Government;

1. (o)"intoxicating" means any liquor or intoxicating drug;
2. (p)"intoxicating drug" means —
   1. (i)the leaves, small stalks or flowering or fruiting tops of the Indian hemp plant (Cannabis Sativa L) including all forms known as bhang; sidhi or ganja ;
   2. (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 paching

and transport;

1. (iii)any mixture with or without natural materials, or

any of the above forms of intoxicating drugs, or any

drink prepared therefrom, and

1. (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 in the Narcotic Drugs and psychotropic substances Act, 1985.

1. (q)"liquor" means intoxicating liquor and includes all liquid consisting of or containing alcohal ; also tari and £ pachwai in any form ; and any substance which the State

Government may, by notification, declare to be liquor for

the purposes of this A ct;

1. (r)"manufacture" includes any process whether natural or artificial, by which any intoxicant is produced or prepared, also redistillation and every process for the rectification, flavouring, blending or colouring of liquor;
2. (s)"State Government" means the Government of Assam; THE ASSAM GAZETTE, EXTRAORDINARY, OCT, 11, 2000 793
3. (t)"pachwai" means any fermented rice, millet, or other

not include beer;

1. (u)"place" includes a house, building, shop, tent, vessel and raft and vehicle ;
   1. (v)expressions referring to 'sale' include any transfer otherwise than by way of gift;
2. (w)"sprit" means any liquor containing alcohol, obtained by distillation whether it is denatured or not;
   1. (x)"tari" means, juice, whether fermented or unfermented, drawn from any kind of palm tree ;
3. (y)"transport" means to move from one place to another within the territories to which this Act applies .