Section 5B(14) in The Orissa Kendu Leaves (Control of Trade) Rules, 1962
(14)If the purchaser during the currency of the agreement establishes a bidi factory in order to provide employment to the residents of the State of Orissa and pays minimum excise duty of rupees three thousand per annum on the bidis manufactured by him he shall be entitled to a rebate of two per cent of the annual purchase price paid by him during the corresponding year :Provided that if such purchaser has been appointed as purchaser for more than one unit, the rebate in purchase price will be granted to him only in respect of one unit of his choice for establishment of each such factory :Provided further that the question whether the bidi factory established by him, provide employment or not the residents of the State shall be decided by the Divisional Forest Officer and his decision shall be final.
