# The Chhattisgarh Excise Act, 1915, Section 2

- Act: The Chhattisgarh Excise Act, 1915 (Act 2 of 1915)
- Source URL: https://indiacode.ecourtsindia.com/chhattisgarh-excise-act-1915/section/2/

## Text

In this Act, unless there i; anything repugnant in the subject or context,- (1) "beer" includes ale, stout, porter and all other fermented Liquors usually made from malt; (2) "bottle" means to transfer liquor from a cask or other vessel to a bottle, jar, flask or other similar receptacle for the purpose of sale, and bottling includes re-bottling; (3) "Chief Revenuc authority" means the authority declared by the State Government [ * ' * * 75 to be the Chief Revenue authority for the purposes of this Act; [(3-A) 1. For Statement of Objects and Reasons, see Central Provinces Gazette, 1914, Part VII, P. 25, for Report of Select Committee see ibid, 1915, Part VIT, P. 3 and for proceedings in Council, see ibid, 1914 Part VIII, PP. 6 and $ jbid. 1915, Part VIII, P. 19.

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