Interpretation

In this Act, unless the context otherwise requires“approved” and “required” means approved and required by the Comptroller; “beer” includes ale, porter, spruce beer, and black beer, and any other description of beer, and any liquor which is made or sold as a description of beer or as a substitute for beer, and which on analysis of sample thereof at any time shall be found to contain more than two per centum of proof spirit, or to have 6 an original gravity exceeding one thousand and twelve degrees, provided that the Minister shall have power to modify this definition or permit such exemption as may be found desirable; “brewer” means a brewer of beer for sale, that is to say, any person who brews beer for the use of any other person at any place other than the premises of the person for whose use the beer is brewed, and any person licensed to deal in or retail liquor who brews beer; “Comptroller” means the Comptroller of Customs and Excise; “Minister” means the Minister for the time being charged with responsibility for Finance; “officer” means the Comptroller or any officer of the Customs and Excise Department for the time being employed or acting as such; “proper officer” or “authorised officer” means the officer authorised to perform any particular function of his office; “sugar” means any saccharine substance, extract, or syrup, and includes any material capable of being used in brewing, except malt or corn; “wort” means any extract or solution convertible into beer. Licensing, etc., Imposition of Excise, Duty etc., on Brewery