Section 4(2)(a) in The Orissa Prohibition Act, 1956
(a)that a person accused of any offence under Clauses (a) to (j) of Sub-section (1) has committed such offence in respect of any liquor or intoxicating drug or any still, utensil, implement or apparatus whatsoever for the tapping of tari or the manufacture of liquor or any intoxicating drug, or any such materials, as are ordinarily used in the tapping of tari of the manufacture of liquor or any intoxicating drug, for possession of which he is unable to account satisfactorily;