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State of Odisha - Section

Section 58 in The Board's Excise Rules, 1965

58. Issue of denatured spirit.

- Denatured spirit may be issued from a distillery or warehouse only in quantities exceeding five litres at a time and only on the production of-
(i)a pass granted by the Collector in case of transport within the
(ii)a pass granted by the Collector of that district to which the denatured spirit is to be transported or exported.