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[Cites 0, Cited by 0] [Section 32] [Entire Act]

State of Odisha - Subsection

Section 32(4) in The Board's Excise Rules, 1965

(4)When duty is levied on any deficiency of spirit occurring in transit it shall be realised by the Collector of the district in which the distillery or the warehouse from which the spirit was despatched is situated.