Section 108(3) in The Orissa Motor Vehicles Rules, 1993
(3)There shall be a distance of not less than 135 centimetres and not more than 150 centimetres between the backs of the seats on one side and the backs of the seats on the other side, when the seats are placed along the vehicle.Provided that in every express stage carriage of deluxe stage carriage and in every stage carriage running on a route covering more than 160 Kilometres or comprising of any ghat road, as seats shall be placed across the vehicle facing the driver except that the seats in the left side of the engine may be placed along the vehicles in full forward control vehicle.