In this Act, unless the context otherwise requires,
        (a) "export" means taking out of India by sea, land or air;
        (b) "export agency" means any such agency as may be specified in this behalf under section 3, and when no such agency has been so specified, the Central Government;
        (c) "export quota" means the export quota referred to in section 5;
        (d) "factory" means any premises (including the precincts thereof) wherein sugar is being produced by the vacuum pan process;
        (e) "owner"--
            (i) with reference to any factory the possession of which has been transferred by lease, mortgage or otherwise, means the transferee so long as his right to possession subsists;
            (ii) with reference to any factory for which an agent, by whatever name called, is employed, means the agent, if, and in so far as, he has been duly authorised by the owner in that behalf, and
            (iii) with reference to any factory the management of which has been taken over by any person or body of persons under the Industries (Development and Regulation) Act, 1951 (65 of 1951), means that person or body of persons;
        (f) "sugar" means any form of sugar containing more than ninety per cent, of sucrose;
        (g) "year" means the year beginning on the first day of May.