2. Definitions.

(a) "Act" means the Punjab Excise Act, 1914 (1 of 1914);
(b) "authorised agent" means a person duly authorized by written authority under the hand of his principal to act on his behalf;
(c) "Collector" means an officer appointed under the Act for discharge of functions of a Collector under the Act;
(d) "Form" means a form appended to these rules;
(e) "penalty" means the penalty imposed under clause (i) of sub-section (1) of section 61 of the Act;
(f) "premises" includes any building, part of any building, land, godown, out houses, gardens, lawns or wells;
(g) "section" means the section of the Act;
(h) "means of transport" means mode of transportation as mentioned under section 78 of the Act;
(i) Words and expressions used in these rules but not defined, shall have the meanings respectively assigned to them in the Act.