(ii) the recovery of VAT arrears as arrears of excise duties. (23) “prescribed” means that the regulations are made in accordance with this Act; (i) whether the licensee has kept appropriate records as provided in this Act or the rules set out in this Act or in accordance with orders issued from time to time by the Government or the Excise Duty Commissioner; (i) the levying of an additional excise duty on the value, cost or price of excise goods. 8. “excise duty” and “countervailing charge” means any such excise duty or the imposition of countervailing duties pursuant to entry 51 of List II of the Seventh Schedule to the Constitution; (i) eliminate ambiguity in the definition of “toddy” and “excise duty tree” by omitting the words “contains alcohol and” from the definition of excise duty tree; (iii) the treatment of taxes or other amounts due as arrears of excise duty revenue for the purpose of collecting such taxes or other amounts due. [( 11A) `excisable tree` means gulmohwa, coconut, palm, date palm, date palm, bagani or doddasal or any other tree, fermented or unfermented sap [x x x] from which toddy or any other sap may be made;] (n) any other matter prescribed under this Act. 2. Abkari Law of Hyderabad of 1316 (No. 1 of 1316 F). 19.
`production` means any process, fermented, alcoholic or intoxicating, produced or prepared for liquid or intoxicating beverages or intoxicating medicinal products, as well as redistillation and any process used to rectify spirit drinks;. (b) intentionally omits or refrains from doing anything contrary to any term of his licence or permit not otherwise provided for in this Act; or (29) `transport` means transport from one place to another within the State, whether or not the intermediate territory is wholly situated in the State. [(19A) The term “material” includes mhowra flowers, molasses, linen, rotten jaggery, grapes, cashew nut fruits and such other substances as the State Government may determine by notification; [(13) “foreign liquor” includes any alcohol imported into India;] (i) for the first offence, at least [[one year`s imprisonment and a fine of not less than ten thousand rupees]] as compensation for any offence which may have been committed.] (l) rules governing the power of excise officials to call witnesses; (c) to detain and search any person carrying a ship, raft, ship, animal, packaging, container or hull on which the person may reasonably suspect the presence of such an object. (a) fails to produce such a licence or authorization at the request of an excise officer or any other person duly authorized to do so; or (f) prescribing the procedure and circumstances to be considered before a licence for such a sale is granted for a locality; 3. The Madras Abkari Law of 1886. (b) if a condition of the lease is breached, (3) “cultivation” includes the care or protection of a plant during its growth and does not necessarily mean cultivation from seed; (19b) `Mhowra flower` means the flower of Passialatifolla (ippe), but not the berry or seed of the Mhowra tree; (b) stop, search and, if he considers it appropriate, arrest any person found in that place who he has reason to believe has committed the aforementioned offence.