Maharashtra Excise Manual
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but does not include any preparations containing not more than 0.2 per cent of morphine, or a manufactured drug as defined in section 2 of the Dangerous Drugs Act, 1930.

(32) "permit" means a permit granted under 2[the provisions of this Act]2 and the expression "permit holder" shall be construed accordingly;

(33) "police station", means in the Greater Bombay a police station as provided under the provisions of the 3[Bombay Police Act, 1951]3 and else where any place declared to be a police station for the purposes of the Code of Criminal Procedure, 1898;

(34) "prescribed" means prescribed by the rules, orders or regulations under this Act;

(35) "Prohibition officer" includes the 4[Commissioner]4, Collector or any officer or person appointed to exercise any of the powers or to perform any of the duties and functions under the provisions of this Act 5[and also includes any officer or person invested with any such powers and on whom any such functions, or duties are imposed, and any member of a committee, board or medical board;]5

6[(36) "State" means the ]67[State of Maharashtra]7 including the space within the limits of the territorial waters appertaining to it;]

8[(37) "Rectification" includes every process whereby liquor is purified or refined;]8

9[(38) "registered medical practitioner" means a person who is entitled to practice any system of medicine in the State under any law for the time being in force relating to medical practitioners, and includes registered dentists as defined in the Dentists Act, 1948 and a veterinary practitioner registered under the Bombay Veterinary Practitioners Act, 1953 or under any law corresponding thereto in any part of the State;]9

(39) "regulations" means regulations made under this Act;

(40) "rules" means rules made under this Act;

(41) "sell" with its grammatical variations includes—

  1. (a) any transfer whether such transfer is for any consideration or not,
  2. (b) any supply or distribution for mutual accommodation, and
  3. (c) any supply by a club to its members on payment of price or of any fees or subscription, but does not include selling of opium for export across the customs frontier;10