Amendment status not verified — confirm the current text below against the official source.
In this Act, Unless there is something repugnant in the subject or context -- Excise revenue" (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; "Excise officer" (2) "excise officer" means a Collector or any officer or person appointed or invested with powers under section 10 ; "Excise Commissioner" (3) "Excise Commissioner" means the officer appointed by the [State Government]3 under section 10, sub-section (2) clause (a) ; "Excise duty and counter- vailing duty" 4[(3-a) "excise duty" and "countervailing duty" mean any such excise duty or countervailing duty, as the case may be, as 5{is mentioned in [entry 51]5 of List II in the Seventh Schedule to the Constitution}]; [(4) “manufactory” means a unit other than distillery, were Indian made foreign liquor is manufactured and bottled.]6 'Magistrate" (5) "magistrate" means any Magistrate exercising powers not less than those of a Magistrate of the second class, or any Magistrate of the third class specially authorized in this behalf by the District Magistrate ; "Tari" (6) "tari" means fermented or unfermented juice drawn from a coconut, palmyra, date or any other kind of palm tree;