Section 115B(iii) in The Board's Excise Rules, 1965
(iii)The printed/procured E.A.Ls. will be delivered to the Superintendent of Excise, Khurda by the Excise Commissioner and the Superintendent of Excise, Khurda will keep the same in his safe custody for distribution to the Distillery Officers/Excise Officers-in-charge of Distilleries/Bottling Plants/Breweries operating inside the State of Orissa and the Excise Officer posted in the Registered Office of the Orissa State Beverages Corporation.
