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Definitions.-In this Act, unless there is anything repugnant in the subject or context, (a) "buy", with all its grammatical variations, means any receipt for price paid in cash or kind, and also any receipt by gift, loan or otherwise ; (b) "Commissioner" means the person appointed under section 30 ; (c) "excise opium" means opium issued from a Government Treasury in the **[State] ; (d) "export" means to take out of the **[State] otherwise than across customs frontiers ; - (e) "import" means to bring into the **[State] otherwise than across cus· toms frontiers ; (f) "opium" means and includes opium as defined in section 3 of 'the_ Opium Act, 1878 (Act I of 1878), and in clause (a) of section 2 of the Assam Opium Smoking Act, 1927 (Assam Act III of 1927), and also any other substance or preparation containing morphine in any proportion whatsoever ; - (g) "prescribed" means prescribed by rules framed under this Act ; (h) "!'!ohibition officer" means a person appointed under secti_ofl :n ; (i) "**[State]" means the **[State] of Assam : (j) "section" means a section of this Act ; (k) "sell", with all its grammatical variations, means any _transfer, includ- ing a gift or a loan or otherwise ; tFor statement of objects and reasons see Assam Gazette, 1947, Part V. page 22. ttFirst A'pl'il 1948, see Notification No.MEX.167/47/174, dated 21st February