Section 5 in The Bihar and Orissa Excise Act, 1915
5. Definition of 'retail' and 'wholesale'.
(1)The Board may, by notification, declare, with respect either to the whole of the [State Government] [Substituted by A.L.O. 1950.] 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 the A.L.O. 1937 for 'excisable article'.] shall, for the purposes of this Act, be the limit of a retail sale.(2)The sale of any [intoxicant] [Substituted by the A.L.O. 1937 for 'excisable article'.] in any quantity in excess of the quantity declared in respect thereof under Sub-section (1) shall be deemed to be a wholesale sale.
