Section 43(5) in The Bihar and Orissa Excise Act, 1915
(5)[ For the purpose of calculating the amount due to the State Government mentioned in Sub-section (4), the amount of fee or consideration money payable on account of the licence or exclusive privilege, as the case may be, for the period during which it was in force shall be taken to be the sum bearing the same proportion to the total fee or consideration money, for the whole period for which the licence or exclusive privilege was settled, as the period during which the licence or exclusive privilege was in force bears to the full period for which the licence or exclusive privilege was settled or granted] [Substituted by Act 10 of 1971.].
