Section 2(14) in The Bihar and Orissa Excise Act, 1915
(14)"Liquor" includes all liquids consisting of or containing alcohol, such as spirits of wine, spirit wine, fermented tari, pachwai and beer, and also unfermented tari and also any other substance which the [State Government] [Substituted by A.L.O. 1950.] may, by notification declare to be liquor for the purposes of this Act;
