Section 27(2) in The Bihar and Orissa Excise Act, 1915
(2)An excise duty or countervailing duty, as the case may be, at such rate or rates as the [State Government] [Substituted by A.L.O., 1950.] may direct, may be imposed, either generally or for any specified local area, on any lari drawn under any licence granted under Section 14, Sub-section (1).
