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State of Odisha - Section

Section 10 in The Board's Excise Rules, 1965

10. Responsibility for loss, damage or theft of spirit in a distillery.

(1)Government shall not be made responsible for the destruction, loss or damage by fire, theft or any other cause whatsoever, occurring to any spirit stored, received, gauged, weighed or verified in the distillery or warehouse.
(2)In case of fire or other accident in the distillery the officer-in-charge shall immediately attend to and open it at any hour of day or night.