2. Definitions.- In these rules, unless the context otherwise requires, (a). "Act" means the Salt Cess Act, 1953 (49 of 1953) (b). "Agent" means any person who is recognised by the Salt Officer as the person expressly or impliedly authorised by the salt manufacturer to be his agent in respect of his salt factory or of the salt manufactured in his factory. (c). "Cess" means of the cess levied and collected under section 3 of the act; (d). "Cooperative Society" means, a Co-operative Society registered under the Cooperative Societies Act, 1912 (2 of 1912) or under any law for the time being in force); (e). "Form" means a form appended to these rules; (f). "Licence" means a licence issued under the rule 103 of the Central Excise Rules, 1944 and a "licensee" means a person or group of persons holding individually or jointly, a licence; (g). "Salt Officer" means an officer of the Salt Department not below the rank of an Inspector having jurisdiction over the land or premises where salt is manufactured; (h). "Salt Works" means an any defined area within a salt factory which used for the manufacture of salt and which is separately registered as such in public accounts; |