Interpretation

Section 3 of the United Provinces Excise Act 1910 deals with interpretation. In this Act, unless there is something repugnant in the subject or context (1) excise revenue means revenue derived or derivable from any duty, fee, tax, fine (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 t The Act came into force on 24 Feb 1910.

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

(1) excise revenue means revenue derived or derivable from any duty, fee, tax, fine (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 ;

(2) excise officer means a Collector or any officer or person appointed or invested with powers under section 10 ;

(3) Excise Commissioner means the officer appointed by the ¹[State Government] under section 10, sub-section (2) clause (a) ;

²[(3-a) excise duty and countervailing duty means any such excise duty or countervailing duty, as the case may be, as is mentioned in ³[entry 51] of List II in the Seventh Schedule to the Constitution] ;

⁴[(4) manufactory means a unit other than a distillery, where Indian made foreign liquor is manufactured and bottled. ]

⁵[(5) xxx ]

(6) tari means fermented or unfermented juice drawn from a coconut, palmyra, date or any other kind of palm tree ;

(7) pachwai means fermented rice, millet or other grain, whether mixed with any liquid or not and any liquid obtained therefrom, whether diluted or undiluted ;

(8) spirit means any liquor containing alcohol obtained by distillation, whether it is denatured or not ;

⁶[(9) denatured means rendered unfit for human consumption in such manner as may be prescribed by the [State Government]¹ by notification in this behalf. When it is proved that any spirit contains any quantity of any substance prescribed by the ¹[State Government] for the purpose of denaturation the court may presume that such spirit is or contains or has been derived from denatured spirit.]

(10) beer includes ale, stout, porter and all other fermented liquor made from malt ;

(11) liquor means intoxicating liquor and includes spirits of wine, spirit, wine, tari, pachwai, beer and all liquid consisting of or containing alcohol, also any substance which the ¹[State Government] may by notification declare to be liquor for the purposes of this Act ;

(12) intoxicating drug means

(i) the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (cannabis sativa L) including all forms known as bhang, ⁷[or sidhi] ;

(ii) ⁸[X X X X ]

(iii) any mixture, with or without neutral materials, of any of the above forms of intoxicating drug or any drink prepared therefrom ; and

⁹[(iv) any other intoxicating substance which the State Government may by notification declare to be an intoxicating drug ];

(13) ¹⁰[ intoxicant] means any liquor or intoxicating drug as defined by this Act ;

(14) ¹¹[ * * * *]

(15) ¹¹[ * * * *]

(16) sale, with its grammatical variations includes any transfer otherwise than by way of gift ;

(17) import (except in the phrase import into ¹²[* * *] India means to bring into ¹³[Uttar Pradesh] otherwise than across a customs frontier as defined by the ¹⁴[Central Government].

(18) export means to take out of ¹³[Uttar Pradesh] otherwise than across a customs frontier as defined by the ¹⁴[Central Government].

(19) transport means to move from one place to another within ¹³[Uttar Pradesh] ;

(20) manufacture includes every process, whether natural or artificial, by which any ¹⁰[intoxicant] is produced or prepared, and also redistillation and every process for the rectification, flavoring, blending or coloring of liquor ;

¹⁵[(20-a) cultivation with its grammatical variations, means the raising of a plant from seed and includes the tending or protecting of a plant during its growth] ;

(21) to bottle means to transfer from a cask or other vessel to a bottle or other respectable for the purposes of sale whether any process of rectification be employed or not ; and bottling includes rebottling ;

(22) place includes a house, building, shop ¹⁶[room] booth, tent and vessel ;

¹⁷(22-a) excisable article means

(a) any alcoholic liquor for human consumption ; or

(b) any intoxicating drug ];

(23) ¹⁸[ * * * * ]

Section 3, The United Provinces Excise Act 1910 (Act 4 of 1910).