Section 69(5) in The Orissa Luxury Tax Rules, 1995
(5)Every stockist in whose case an authenticated way bill is required to be submitted to the Officer-in-charge of check-post or barrier shall retain the counterfoil and submit the way bill in triplicate as referred to in clause (c) of sub-rule (3) above containing is name detailed address and licence number and the register referred to in clause (b) to the Luxury Tax Officer of the appropriate jurisdiction as referred to in clause (a) of sub-rule (3) above who will affix his official seal and signature as a mark of authentication. No subsequent authentication shall be made unless the accounts in respect of way bills, authenticated earlier, is furnished.
