Section 67(1)(b) in The Orissa Motor Vehicles Rules, 1993
(b)in the case of any other cattle-(i)a minimum floor space of (2m x 1m) per head of cattle and half of such floor space for a young one cattle which is weaned is provided in the vehicle;(ii)the load body of the vehicle is constructed of strong wooden planks or of iron sheet with a minimum height of 1.5 metres measured from the floor of the vehicle on all sides and the back and a roof constructed of some light material is provided on the load body at a suitable height so as to allow free movement to the tallest animal that is carried and supported with posts firmly fixed to the floor of the vehicle;(iii)floor battens are provided to prevent slipping of hoofs;(iv)every projection likely to cause suffering to an animal is removed;(v)the cattle are properly secured by ropes tied to the sides of the vehicle.