Section 5

Section 5 of the Andhra Pradesh Excise Act, 1968. Substituted by the Act No.4 of 1994, S. 2 (5) "Collector" means the Collector of a district and includes [the Joint Collector] or any person appointed by the Government to exercise the powers and to perform the functions of a Collector under this Act;

Substituted by the Act No.4 of 1994, S. 2 (5) "Collector" means the Collector of a district and includes 1[the Joint Collector] or any person appointed by the Government to exercise the powers and to perform the functions of a Collector under this Act;

(6) "Commissioner" means the officer appointed under section 3; 2[(6-A) "Corporation" means the Andhra Pradesh Beverages Corporation Limited, Hyderabad.] (7) "Cultivation" or "cultivating" includes the tending or protecting of a plant during growth and does not necessarily imply raising it from seed;

(8) "Denatured" means subjected to a process prescribed for the purpose of rendering unfit for human consumption;

(9) "Excisable article" means 3[any alcoholic liquor for human consumption; or any intoxicating drug;] (10) "Excise duty" or "countervailing duty" means the duty of excise or countervailing duty, as the case may be, mentioned in entry 51 in List II of the Seventh Schedule to the Constitution 4[and includes additional excise duty or additional countervailing duty, as the case may be;] (11) "excise officer" means the Commissioner, the Collector or any officer or other person lawfully appointed or invested with the powers under the relevant provisions of this Act;

(12) "excise revenue" means revenue derived or derivable from any duty, fee, tax, rent, fine, penalty or confiscation levied, imposed or ordered under the provisions of this Act or any other law for the time being in force relating to intoxicating liquors or intoxicating drugs;

(13) "excise tree" includes the tree of mohwa, coconut, palm, palmyrah, date, bagani, sago, sendhi, or any tree of the species of palm or palmyrah, from the fermented or unfermented juice of which toddy or liquor can be prepared;

(14) "export" means,- (a) to take out of any area of the State to which this Act extends to any other area of the State to which this Act does not extend;

(b) to take out of the State otherwise than from a Customs station as defined in section 2 of the Customs Act, 1962 (Central Act, 52 of 1962).

(15) "foreign liquor" includes every liquor imported into India, other than Indian liquor and arrack;

(16) "Government" means the State Government; 5[(16A) "Grama/Ward Mahila Samrakshana Karyadarshi" means the persons employed in Village/Ward Secretariat and Gram/Ward Volunteers belonging to the Department of Gram Volunteers/Ward Volunteers and Village Secretariats/Ward Secretariats.] (17) "import" except in the phrase "import into India" means,- (a) to bring into any area of the State to which this Act extends from any other area of the State to which this Act does not extend;

(b) to bring into the State otherwise than from a Customs station, as defined in section 2 of the Customs Act, 1962 (Central Act, 52 of 1962); 1. Substituted by the Act No.4 of 1994, S.2 2 . Inserted by the Act No. 17 of 2006, S.2 3 . Substituted by the Act No. 20 of 1994 4 .Added by the Act No.9 of 2017, S.2

Section 5, The Andhra Pradesh Excise Act, 1968 (Act 17 of 1968).