In this Act, unless there is anything repugnant in the subject or context,—
(1) “beer” includes ale, stout, porter and all other fermented l iquors usually made from malt;
(2) “bottle” means to transfer l iquor from a cask or other vessel to a bott le, jar , f lask or other similar receptacle for the purpose of sale, arid bott l ing includes re -bott l ing;
(3) “Chief Revenue Authority” means the authority declared by the State Government to be the Chief Revenue Authority for the purposes of this Act;
(4) “common drinking-house” means a place where drinking of l iquor is al lowed for the profit or gain of the person owning, occupying, using, keeping or having the care or management or control of s uch place, whether by way of charge for the use of the place, or for drinking facil i t ies provided, or otherwise howsoever;
(5) “denatured” means rendered unfit for human consumption in such manner as may be prescribed by the Government in this behalf;
(6) “excisable article” means—
(a) any alcoholic l iquor for human consumption; or
(b) any intoxicating drug; or
(c) opium as defined in clause (xv) and poppy straw as defined in clause (xvii i) of Section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (No. 61 of 1985) ;
(6-a) “excise duty” and “countervail ing duty” means any such excise duty or countervail ing duty, as the case may be, as is mentioned in Entry 51 of l ist II in the Seventh Schedule to the Consti tution;
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(7) “Excise Officer‟ means a Collector or any officer or other person appointed or invested with powers under Section 7;
(8) “excise revenue” means revenue derived or derivable from any duty, fee, tax, penalty, payment (other than a fine imposed by a Court of Law) or confiscation imposed or ordered or agreed to under the provisions of this Act, or of any law for the t ime being in force relating to l iquor or intoxicating drugs;
(9) “export” means to take out of the State otherwise than across a Customs frontier as defined by t he Central Government;
(10) Omitted.
(11) “ import” (except in the phrase “import into india”) means to bring in the State otherwise than across a customs frontier as defined by the Central Government;
(11-a) „ intoxicant‟ means any l ic1uor or intoxicating drug;
(12) “intoxicating drug” means—
(i) the leaves, small stalks and flowering or fruit ing tops of the Indian hemp plant (Cannabis sative), including all forms known as “bhang,” “sindhi” or “ganja”;
( i i) [x x x] ( i i i) any mixture, with or without neutral materials, of any of the above forms of intoxicating drug, or any drink prepared therefrom; and ( iv) any other intoxicating or narcotic substance which the State Government may, by notification, declare to be an intoxicating drug not being narcot ic drug as defined in the Narcotic Drugs and Psychotropic Substances Act, 1985 (No. 61 of 1985);
(13) “liquor” means intoxicating l iquor, and includes spiri ts of wine, spiri t , wine, tan, beer, al l l iquid consis t ing of or containing alcohol, and any substance which the State Government may, by notification, declare to be l iquor for the purposes of this Act;
(14) “manufacture” includes every process , whether natural or art if icial , by which any intoxicant is produced or prepared and also redist i l lat ion and every process for the r ectification, f lavoring, blending or colouring of l iquor;
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(15) “place” includes house, building, shop, booth, tent , enclosure, space, vessel , raft and vehicle;
(16) expressions referring to “ sale” includes any transfer otherwise than by way of gift ;
(17) “spiri t” means any l iquor containing alcohol obtained by dist i l lat ion whether i t is denatured or not;
(18) “tari” means fermented or unfermented juice drawn from any kind of palm tree; and
(19) “ transport” means to move from one place to another within the State.
3. [Omitted]