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Bengal Presidency - Section

Section 5 in Bengal Excise Act, 1909

5. Definition of retail and wholesale.

(1)The [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] may, by notification, declare with respect either to the whole of [West Bengal] [Substituted by paragraph (2) of Article 3 of the Indian independence (Adaptation of Bengal and Punjab Acts) Order, 1948 for the word Bengal.] or to any specified local area, and as regards purchasers generally or any specified class of purchasers, and either generally or for any specified occasion, what quantity of any [intoxicant] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words excisable article.] shall, for the purposes of this Act, be the limit of a retail sale.
(2)The sale of any [intoxicant] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words excisable article.] in any quantity in excess of the quantity declared in respect thereof under sub-section (1) shall be deemed to be a sale by wholesale.