Amendment status not verified — confirm the current text below against the official source.
Definitions :- (1) In this Act unless there is anything repugnant in the subject or context, (a) “beer” includes ale, stout, porter and all other fermented liquor made from malt; and such other substances as the State Government may specify on this behalf. (b) “bottle” means to transfer liquor from a cask or other vessel to a bottle or other receptacle for the purpose of sale, whether any process of rectification be employed or not; and includes re-bottling. (c) “Collector” means the Collector of the District and includes any officer appointed by the State Government to exercise and perform all or any of the powers and functions of the Collector under this Act ; (d) “denaturant” means any substance prescribed for admixture with spirit in order to render the mixture unfit for human consumption; (e) “denature” means mixing of sprit with one or more denaturants in such 3 manner as may be prescribed for the purpose of rendering it unfit for human consumption; (f) “excisable article” means :- (a) any alcoholic liquor for human consumption; or (b) any intoxicating drug; “but does not include medicinal and toilet preparations containing alcohol or any intoxicating drug”. “Explanation” :- In this clause the expressions “medicinal preparations and toilet preparations” have the same meaning as assigned to it in the “Medicinal and Toilet Preparations (Excise Duties) Act, 1945.” (g) “excise duty” and “countervailing duty” means 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, (h) “Excise Commissioner” means the officer appointed under Sec (i) “Excise officer” means the Collector or any officer or other person appointed or invested with powers under section 5 ; (j) “Excise Revenue” means revenue derived or derivable from any duty, fee, tax, payment (other than a fine imposed by a Criminal Court) or confiscation imposed or ordered under this Act or any other law for the time being in force relating to liquor or intoxicating drugs ; (k) “export” means to take out of Tripura otherwise than across a customs frontier as defined by the Central Government; (1) “import” (except in the phase “import into India”) means to bring into Tripura otherwise than across a customs frontier as defined by the Central Government ; (m) “Intoxicant” means — (i) any liquor, or (ii) any substance from which liquor may be distilled and which is declared by the State Government by notification in the Tripura Gazette to be an intoxicant for the purpose of this Act or (iii) any intoxicant drug ; 4 (n) “intoxicating drug” means — (i) the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Cannabissativa L.), including all forms known as bhang, siddhi or ganja; (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 packing and transport; (iii) any mixture, with or without neutral materials of any of the above forms or intoxicating drug, or any drink prepared there from ; and (iv) any other intoxicating or narcotic substances or any fermenting agent which the State Government may specify in this behalf by notification, such substance or agent not being opium, cocaleat, or a manufactured drug, as defined in the Narcotic Drug and Pschycotropic Substances Act, 1985. (o) “Liquor” means intoxicating liquor and includes all liquid consisting of or containing alcohol and any substance which the State Government, by a notification may declare to be liquor for the purpose of the Act. (p) “manufactures” includes — (i) every process whether natural or artificial, by which any intoxicant is produced or prepared (including the topping of tari producing trees and the drawing of tari from trees). (ii) every process for the rectification, flavouring, blending, or colouring of liquor or for the reduction of liquor for sale ; and (iii) re-distillation, (q) “Notification” means notification in the Tripura Gazette. (r) “Pachwal” means fermented rice, millet or other grain, whether mixed with any liquid, or not and any liquid obtained therefrom, whether diluted or undiluted, but does net include beer : (s) “Place” includes building, house, shop, booth, vessel, raft, vehicle and tent; (t) “Prescribed” means prescribed by rules made under this Act; 5 (u) “sale” includes any transfer otherwise than by way of gift ; Explanation :- The supply of liquor by a club, mess, institute, society, lodge or other similar organisation by whatever name called to its member or their guest whether on payment of price or of any fee or subscription or not shall be deemed to be a sale within the meaning of this clause ; (v) “State Government” means the State Government of Tripura. (w) “Spirit” means any liquor containing alcohol obtained by distillation, whether it is denatured or not; (x) “tari” means fermented or unfermented juice drawn from any coconut, palmyra ; date or other kind of palm tree; and (y) “transport” means to remove from one place to another within the State of Tripura.