In this Act, unless there be something repugnant in the subject or context, ––
(1) “Excise revenue” means revenue derived or derivable from any duty, fee, tax, fine or confiscation imposed or [ordered or the penalty imposed consequent upon breach of any agreement, under] the provisions of this Act or of any other law for the time being in force relating to liquor or intoxicating drugs.
[(2) [(a) “Commissioner” means any person appointed by the Government to exercise the functions of Commissioner under this Act ;
(b) “Deputy Commissioner” means any person appointed by the Government to exercise the functions of the Deputy Commissioner under this Act in any province ;]
(c) “Excise and Taxation Officer” means any Officer or person appointed, or invested with powers, under this Act.
[(2-a) “Denatured/Methylated Spirit” means spirit effectually and permanently rendered unfit for human consumption].
[(3) “Liquor” means intoxicating liquor and includes spirits of wine, methylated spirits, spirits, wine, beer and all liquids consisting of or containing alcohol; also any substance which the Government may by notification in the [Government Gazette] declare to be liquor for purposes of this Act].
(4) Omitted.
(5) Beer includes ale, stout, porter, cider and all other fermented liquors usually made from malt.
(6) Omitted.
(7) Omitted.
[(8) “Opium” means—
(i) the capsules of the poppy (papaver somniferum L), whether in their original from or cut, crushed or powdered and whether or not juice has been extracted there from ;
(ii) the spontaneously coagulated juice of such capsules which has not been submitted to any manipulations other than those necessary for packing and transport ; and
(iii) any mixture, with or without neutral materials, of any of the above forms of opium but does not include any preparation containing not more than 0.2 of morphine or a manufactured drug as defined in section 2 of the Dangerous Drugs Act, 1930 (Central Act 2 of 1930)].
[(9) “Intoxicating drug” includes [opium], charas, ganja, bhang and every other preparation and admixture of the same and every intoxicating drink or substance prepared from any part of the hemp plant, from the grain or from other material, not included in the term “Liquor”].
[ x x x x ].
[X X X]
(10) “Sale or selling” includes any transfer otherwise than by way of gift.
[(10-a) Liquor and intoxicating drugs other than prepared opium and dangerous drugs shall be deemed to be sold “by retail” when sold in quantities not exceeding the quantity (if any) fixed in respect of the same by rules made under this Act as the largest which may be possessed by one person, at one time, without a licence, permit or pass; and “by wholesale” when sold in quantities larger than the above.]
(11) “Import” means to bring into the [territory of the Union territory of Jammu and Kashmir] from [any other part of India].
(12) “Export” means to take out of the [territory of the Union territory of Jammu and Kashmir] to [any other part of India].
(13) “Transport” means to move from one place to another within the [territory of the Union territory of Jammu and Kashmir].
(14) “Manufacture” includes every process, whether natural or artificial by which any fermented, spirituous or intoxicating liquor, or intoxicating drug is produced or prepared, and also re-distillation and every process for the rectification of liquor.
(15) “Rectification” includes every process whereby spirits are purified or are coloured or flavoured by mixing any material therewith.
(16) Omitted.
(17) “Imprisonment” includes both simple and rigorous.
(18) “Molasses” means the heavy dark coloured viscous liquid produced in the final stage of manufacture of gur or sugar containing, in solution or suspension sugars which can be fermented, and includes the solid form of such liquid and also any products formed by the addition to such liquid or solid of any ingredient which does not substantially alter the character of such liquid or solid and from which the wash is prepared but does not include any article which the [Government of the Union territory of Jammu and Kashmir] may, by notification in the [Official Gazette], declare not to be molasses for the purpose of this Act.]