- (1.) Leave granted.
(2.) The only question involved in this appeal is the construction of Rule 11 of the orissa Excise (Mahua Flower) Rules, 1976, which reads as under: "11.Rules 6 to 8 relating to import of mahua flower from any place outside the State shall mutatis mutandis apply to the transport of mahua flower inside the State and for issue of transport permit. "
(3.) The High court has held that the restriction imposed by the State government with regard to transport of mahua flowers inside the State is meant for inter-district and not intra-district transport. The question is whether this is the correct construction of Rule 11.;