Section 34N(1)(a) in The Tobacco Board, Rules, 1976
(a)the 31st January in the States of Karnataka, [Orissa] [The word 'Orissa' inserted vide notification F.No.8-11-89 E.P.(Agri VI) published vide Gazette of India (Extraordinary) Part-II, section 3(i) dated 22-12-89 and came into force W.E.F.22-12-89.] and Tamil Nadu.