This rule only applies to the speaker, however it is generally seen to be polite to not mention the subject in question to the speaker of the rule.
Man: "You can't be serious?"
Speaker: "Rule 83 is final!"
Man: "Fair enough, I can sympathise there"
There are no exceptions to this rule.
Troll 1: puppies are not cute, they are gross and dirty.
P2: well you're dirty and gross T1.
P1: Um P2? Rule 83...