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 101] [Entire Act] State of Odisha - Subsection Section 101(3) in The Board's Excise Rules, 1965 (3)Sub-rule (2) and Sub-rule (3) of Rule 97 and Rule 99 shall mutates mutandis apply to the district warehouses.