Section 33C(1)(a) in The Tobacco Board, Rules, 1976
(a)the 31st January in the case of Karnataka, [Orissa] [The word 'Orissa' inserted wide Notification F.No.8/11/89-E.P.(Ari-VI) published wide Gazette of India (Extra-ordinary) Part - II, section 3(i) dated 21.12.89 and came into force w.e.f. 22-12-89.] and Tamil Nadu.