In this Act, unless there is anything repugnant in the subject or context:-
(a) 'Controller' means the Excise Commissioner as defined in clause (7) of Section 2 of the Bihar & Orissa Excise Act, 1915 (B. & O. Acts II of 1915);
(aa) 'Excise Officer' shall have the same meaning as is assigned to it by the Bihar and Orissa Excise Act, 1915;
(b) 'Manager' in relation to a Sugar Factory, means the manager of the factory appointed under section 13 of the Bihar Sugar Factories Control Act, 1937 (Bihar Act VII of 1937);
(c) 'Molasses' means final residual by-product of factories manufacturing sugar from cane or by refining gur, by means of vacuum pans but does not include convertible molasses, which are the final residual by-product of sugar factories operating on the open pan system;
(d) 'Stockist' means any person holding stocks of molasses for distillation, or for purposes of sale or resale under a licence granted under this Act;
(e) the words 'Cane', 'Factory', 'Occupier of a factory' and 'Sugar' have the meaning respectively assigned to them in section 2 of the Bihar Sugar Factories Control Act, 1937 (Bihar Act VII of 1937);
2 [(f) 'released molasses' means such molasses which is alloted to any distillery of the State of Bihar, or to the distilleries outside the State of Bihar or to any person.]
3 [(g) 'Prescribed' means prescribed by rules made under this Act] 4 [(h) 'Board' means Board of Revenue.]
1. Omitted by Act 1 of 1964
2. Subs. by Act 1 of 2000 (Amdt. & validating Act)
3. Ins. by Act 25 of 1977
4. Ins. by Act 7 of 1985