Section 2(c) in The Chhattisgarh Excise Settlement of Licences for Retail Sale of Foreign Liquor (In District Raipur, Durg, Rajnandgaon, Dhamtari and Mahasamund) Rules, 2001
(c)"Excise year" means the financial year commencing from 1st April to 31st March of the calender year;
