Section 8(5) in Bihar and Orissa Excise Rules, 1919
(5)Under clause (d). - The powers and duties assigned in Order II (2) above to Superintendents of Excise in districts other than Angul, and the power conferred upon certain Excise Officers by Orders XIII and XIV below shall also be exercised and performed in sub-division in all districts including Angul, by the Sub-Divisional Officers.
