(n) "licence fee" means bid-money payable for grant of licence;
(o) "Society" means a Co-operative society of tappers registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960;
(p) "Superintendent" means the Superintendent of State Excise;
(q) "toddy" means fermented juice drawn from a coconut, brab, date or any kind of palm tree, containing not more then five per cent alcohol by volume, but does not include sweet toddy, nira or neera;
(r) "toddy year" means the year commencing from 1st September and ending on 31st August of the next calendar year.