Power of the State Government to exempt intoxicants from provisions of the Act

The State Government may, by notification, either wholly or partially, and subject to such conditions, (if any), as it may think fit to prescribe, exempt any intoxicant from all or any of the provisions of the Act, either throughout the State of Bihar and Orissa or in any specified local area, or for any specified period or occasion, or as regards any specified class of persons. Notifications

S.O 988 the 26th November 1971- In exercise of the powers conferred by section 94 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) the Governor of Bihar is pleased to exempt the intoxication 'Rum' provisioned and moved for consumption by the Armed Forces of India from (i) payment of excise duty, and (ii) provisions of the rules published under notification no. 471-F, dated the 15th January 1919 relating to its import, export and transport. 2. This notification shall come into force with immediate effect and shall remain valid until further orders.

S.O 1003 dated the 30th July 1973 - In exercise of the powers conferred by section 94 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) the Governor of Bihar is pleased to withdraw with effect from the 1st August 1973, the exemption granted under notification no. S.O 988 dated the 26th November 1971 with regards to Rum provision and moved for consumption by the Armed Forces of India.

S.O 1315 the 25th October 1983 - In exercise of the powers conferred by section 94 of Bihar and Orissa Excise Act 1915 (Bihar and Orissa Act II of 1915) the Governor of Bihar is pleased to direct that the following categories of Armed Forces of Union and Police Force of the State will be partially exempted from the provisions of section 27 of the Act throughout the State of Bihar from payment of duty on India made Foreign Liquor to the extent of difference between the rates of duty imposed on various kinds of I.M.F.L and the rates imposed as such categories of personnel under section 27 of Act:-

"Armed forces of Union, Central Reserve Police, Border security force, Bihar Military Police (excluding officers), mounted Military Police (excluding officers) and the members of the Armed Forces of the Union on deputation to the National Cadet corps. 2. This will come into force with effect from the date of issue of this notification.