In these rules, unless the context otherwise requires,-
(a) “Act” means the Tamil Nadu Prohibition Act, 1937 (Tamil Nadu Act X of 1937);
(b) “Anti-Fermentation Technology” means any technology which would arrest the fermentation of Neera and preserve its flavour, as developed or patented by the Coconut Development Board or any other such technology developed by an Institution of the Indian Council of Agricultural Research;
(c) “Bottling” means transfer of tapped and processed Neera from pots or other receptacles into bottles or casks or cans or tetra packs;
(d) “Coconut” means coconut belonging to genus Cocus;
(e) “Coconut Development Board” (CDB) means the Board established under the Coconut Development Board Act, 1979 (Central Act 5 of 1979);
(f) “Coconut Producers Company” means a body corporate registered under sub-section (1) of section 465 of the Companies Act, 2013 (Central Act 18 of 2013) and registered with the Coconut Development Board;
(g) “Co-operative Society” means a co-operative society registered under the Tamil Nadu Co-operative Societies Act, 1983 (Tamil Nadu Act 30 of 1983) and registered with the Coconut Development Board;
(h) “Deputy Commissioner / Assistant Commissioner” means the Deputy Commissioner (Excise) / Assistant Commissioner (Excise) in-charge of a Revenue district;
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(i) “Financial Year” means the year commencing from 1st day of April to 31st day of March of the succeeding year;
(j) “Form” means a Form appended to these rules;
(k) “Government” means the State Government;
(l) “Inspecting Officer” means the Licensing Authority / Deputy Commissioner / Assistant Commissioner, any Prohibition Officer or any Police officer not below the rank of Inspector or any other officer of the Revenue Department not below the rank of Tahsildar;
(m) “Laboratory” means the Tamil Nadu Forensic Science Laboratory including its regional laboratories;
(n) “Licence” means the licence granted for tapping Neera or for manufacture of any product from Neera;
(o) “Licensing Authority” means the District Collector;
(p) “Manufactory” means the place or building specified in the licence for storing and processing of Neera and for manufacture of products from Neera;
(q) “Neera” means juice drawn from unopened inflorescence of a coconut tree by using Anti-fermentation Technology.