Section 9(1) in The Orissa Motor Vehicles Taxation Rules, 1976
(1)The due date of payment of tax shall be the date of expiry of the period for which the tax and additional tax had been last paid and cases where no such tax and additional tax had previously been paid, the date of acquisition of the vehicle or the date when such tax or additional tax is imposed by a law. For differential tax/differential tax the due date of payment is the date on which alteration is made to the vehicle.]
