Section 28(d) in The Bihar and Orissa Excise Act, 1915
(d)on intoxicating,,drugs manufactured, cultivated or collected,(i)by a rate charged upon the quality manufactured under a licence granted in respect of the provisions of Section 13, Clause (a), or issued for sale from a warehouse established, authorised or continued under this Act, or(ii)by a rate assessed on the area covered by, or on the quantity or outturn of, the crop cultivated or collected under a licence granted in respect of the provisions of Section 13 Clause (b) or Clause (c);
