In exercise of the powers conferred by section 16 of the Orissa Value Added Tax Act, 2004 (Orissa Act 4 of 2005), the State Government do hereby direct that a registered dealer who carries on business in outstill liquor shall, with effect from the 1st day of April, 2005, in lieu of tax payable under section 11, pay, in addition to the tax payable under section 12 of the said Act, a turnover tax, at the rate of twenty per cent of the taxable turnover in the manner and subject to the conditions and restrictions prescribed under rule 9 of the Orissa Value Added Tax Rules, 2005, and one and one half times of the consideration money payable to Government in the Excise Department for obtaining the exclusive privilege to vend such commodities shall be the taxable turnover in respect of such class of dealers.