Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1H-CZG]
As at 7 September 2026. In force from 5 October 1962.
2. Definitions.—In this Act, unless the context otherwise requires,— (a) "excisable article" means any alcoholic liquor for human consumption or any intoxicating drug; (b) "licence" means a licence granted under section 7; (c) "manufacture" includes every process, whether natural or artificial, by which any excisable article is produced or prepared; (d) "Commissioner" means the Commissioner appointed under section 3; (e) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (f) "prescribed" means prescribed by rules made under this Act.
Defined terms in this text (4)
Commissioner: Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1HCZG] (In this Act, unless the context otherwise requires,—): "Commissioner" means the Commissioner appointed under section 3
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 45 more definitions.
excisable article: Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1HCZG] (In this Act, unless the context otherwise requires,—): "excisable article" means any alcoholic liquor for human consumption or any intoxicating drug
excisable article: 7 more definitions.
licence: Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1HCZG] (In this Act, unless the context otherwise requires,—): "licence" means a licence granted under section 7
licence: 17 more definitions.
manufacture: Section 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 [S1HCZG] (In this Act, unless the context otherwise requires,—): "manufacture" includes every process, whether natural or artificial, by which any excisable article is produced or prepared
manufacture: 36 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Rule 2, Manipur (Sales of Motor Spirit and Lubricants) Taxation Act Rules, 1965 [S1J-CZ8], 11 February 1965, Band A. " (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act".
Not held (0)
none
Duties published under this section (0)
none