Section 2, Punjab Excise Act, 1914 [S2D-N8Y]
As at 7 September 2026. In force from 2 October 1915 by No. 259/1915 [N12-QGR].
2. Definitions.—In this Act, unless the context otherwise requires,— (a) "licence" means a licence granted under this Act; (b) "manufacture" includes every process, whether natural or artificial, by which any excisable article is produced or prepared; (c) "Commissioner" means the Commissioner appointed under this Act; (d) "transport" means to move from one place to another within the territory to which this Act extends; (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 (6)
Commissioner: Section 2, Punjab Excise Act, 1914 [S2DN8Y] (In this Act, unless the context otherwise requires,—): "Commissioner" means the Commissioner appointed under this Act
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.
licence: Section 2, Punjab Excise Act, 1914 [S2DN8Y] (In this Act, unless the context otherwise requires,—): "licence" means a licence granted under this Act
licence: 17 more definitions.
manufacture: Section 2, Punjab Excise Act, 1914 [S2DN8Y] (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.
notification: Section 2, Punjab Excise Act, 1914 [S2DN8Y] (In this Act, unless the context otherwise requires,—): "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly
notification: 996 more definitions.
prescribed: Section 2, Punjab Excise Act, 1914 [S2DN8Y] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
transport: Section 2, Punjab Excise Act, 1914 [S2DN8Y] (In this Act, unless the context otherwise requires,—): "transport" means to move from one place to another within the territory to which this Act extends
transport: 10 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Rule 2, Punjab Excise Act Rules, 1917 [S2D-S0V], 23 August 1917, 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