Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 46(1)] [Section 46] [Entire Act] State of Odisha - Subsection Section 46(1)(b) in The Bihar and Orissa Excise Act, 1915 (b)transfer the unexpired portion of the grant, at the risk and loss of the said person, to any other person.