(a)The fee for a licence in Form 27A for the manufacture of spiced country spirit and that for a licence in Form 27B for the wholesale supply of spiced country spirit shall be at such rates as may be prescribed by the Board from time-to-time.(b)The fee for a licence in Form 26A for the retail sale of spiced country spirit shall be fixed by auction-cum-tender subject to a reserved fee or amount sanctioned by the Excise Commissioner:Provided that in case such licences are settled in accordance with the provisions of the instructions of the Board contained in paragraph 101 of the Bihar & Orissa Excise Manual Volume III the fee shall be at such rates as may be prescribed by the Board.]
