Section 3A(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)The State Government may, by notification from time to time, increase the rate of additional tax specified in [Schedule-I] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.] :Provided that such increase shall not exceed fifty per cent of the rate specified in [Schedule-I] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.].
