State Act

THE UNITED PROVINCES EXCISE ACT, 1910

3. In this Act, Unless there is something repugnant in the subject or context -- (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; (2) "excise officer" means a Collector or any officer or person appointed or invested with powers under section 10 ; (3) "Excise Commissioner" means the officer appointed by the [State Government]3 under section 10, sub-section (2) clause (a) ; 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 (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 ; (6) "tari" means fermented or unfermented juice drawn from a coconut, palmyra, date or any other kind of palm tree; (7) "pachwai" means fermented rice, millet or other grain whether mixed with any liquid or not and any liquid obtained therefrom, whether diluted or undiluted; (8) "spirit" means any liquor containing alcohol obtained by distillation, whether it is denatured or not; [(9) "denatured" means rendered unfit for human consumption in such manner as may be prescribed by the [State Government]1 by notification in this behalf. When it is proved that any spirit contains any quantity of any substance prescribed by the [State Government]1 for the purpose of denaturation the court may presume that each spirit is or contains or has been derived from denatured spirit;]2 (10) "beer" includes ale, stout, porter and all other fermented liquor made from malt; (11) "liquor" means intoxicating liquor and includes spirits of wine, spirit, wine, tari, pachwai, beer and all liquid consisting of or containing alcohol, also any substance which the [State Government]1 may by notification declare to be liquor for the purposes of this Act ; [(12) "intoxicating drug" means following intoxicating drug, namely- Narcotic drugs and substances, other than leaves of hemp or drink prepared by it or any other intoxicating substances declared under the Narcotic Drugs and Psychotropic substances Act, 1985, which is notified by the State Government.]3 (i ) the leaves, small stalks and flowering or fruiting taps of the Indian hemp plant (cannabis sativa L) including all forms known as bhang, [or sidhi]6; (ii) [ * * * ]7 (iii) any mixture, with or without neutral materials, of any of the above forms of intoxicating drug or any drink prepared therefrom ; and [(iii) any other intoxicating substance which the State Government may by notification declare to be an intoxicating drug;]8 (13) ["intoxicant"]4 means any liquor or intoxicating drug as defined by this Act; (14) [ * * * ]5 (15) [ * * * ]5 8[(16) "sale" with its grammatical variations includes any transfer otherwise than by way of service of liquor and his service and by gift in the hotel, restaurant, club and notified places under the licence in sale;] (17) ["import" (except in the phrase "import into * * *1 India") means to bring into [Uttar Pradesh]2 otherwise than across a customs frontier as defined by the Central Government;]3 (18) ["export" means to take out of [Uttar Pradesh]2 otherwise than across a customs frontier as defined by the Central Government;]3 (19) "transport" means to move from one place to another within [Uttar Pradesh;]2 (20) "manufacture" includes every process, whether natural or artificial, by which any [intoxicant]4 is produced or prepared, and also redistillation and every process for the rectification, flavoring, blending or colouring of liquor; [(20-a) “cultivation” with its grammatical variations, means the raising of a plant from seed and includes the tending or protecting of a plant during its growth ;]5 (21) "to bottle" means to transfer from a cask or other vessel to a bottle or other receptacle for the purposes of sale whether any process of rectification be employed or not; and bottling includes rebottling ; [(22) "place" includes a house, building, shop [room]6 booth, tent and vessel; [(22-a) "excisable article" means- (a) any alcoholic liquor for human consumption; or (b) any intoxicating drug ;]7 1[(23) “Hotel” means a commercial establishment or a part of a building where residential accommodation is, by way of business, provided for a monetary consideration; (24) “Club” means any person or body of persons register under the Company Act, 2013 or the Uttarakhand Co-operative Society Act, 2003 or Society Registration Act, 1860 providing services, facilities or advantages, primary to its members, for a subscription or any other amount ; (25) “Restaurant” means a commercial establishment where meals are prepared and served to customers for a monetary consideration. Explanation: Definition of restaurant given in U.P. Restaurant Consumption of Liquor Rules, 1952 (as adopted and modified in the Uttrakhand), shall be applicable for relevant purposes inspite of the said definition. (26) “Notified place” means any building or part of a building and the premises appurtenant thereto and any specifically demarcated land wherein the supply of liquor in terms of a licence is permitted for consumption within such notified place; (27) “Service and supply of liquor’ means providing of liquor for consideration at clubs, restaurants, hotels and any other notified place on the basis of licence issued on the condition that such liquor shall be consumed within the premises of such hotel, club, restaurant or other notified place; (28) ‘Shop of liquor’ means such retail shop who have licence of liquor sale in the sealed bottle etc. in retail.]