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 109] [Entire Act] State of Odisha - Subsection Section 109(1) in The Board's Excise Rules, 1965 (1)Subject to restrictions in Chapter V licences to manufacture denatured spirit may be issued without any fees to holders of licences to work a distillery or to store spirit in an excise warehouse.