Section 69(3) in The Orissa Luxury Tax Rules, 1995
(3)Issue and use of way bills shall be regulated in the following manner :-(a)The way bill in Form XXIII in quadruplicate shall be supplied for any particular consignment on application and on payment of cost as may be fixed by Government from time to time duly authenticated with official seal and signature in full by the Luxury Tax Officer having jurisdiction over the stockist who consigns the goods in case of goods moving from one place to another inside the State or from a place inside the State to another place outside the State or who brings any goods into the State or to whom any goods are despatched from any place outside the State and in case of goods imported in to the State from a place outside the State, if such person is a licenced stockist under the Act.(b)No second or subsequent supply of way bill forms shall be made to any stockist unless he furnishes a true copy of account of the way bills maintained in Form XXIV last supplied to him duly certified under his signature, along with copy of the counterfoil of each way bill form duly filled in with all the details given in the corresponding original duplicate/triplicate copy of the way bill used.(c)Ordinarily one booklet of way bill forms shall be issued to a stockist at a time. But if a stockist makes an application for supply of more than one booklet of way bill forms at a time with sufficient justification and the Luxury Tax Officer after being fully satisfied on verification of the past records of frequency of consignments by the stockist or for any other reason to be recorded in writing, may issue more than one booklet, but not exceeding three booklets of way bill forms at a time.(d)In case of stockist other than a licensed stockist way bills duly authenticated with official seal and signature shall be supplied on payment of cost as may be fixed by Government from time to time by the Officer-in-charge of check-post/barrier on proper record, after being satisfied about his volume of transaction.(e)The way bill not authenticated by the signature and official seal of the Luxury Tax Officer having jurisdiction, as aforesaid, may be accepted by the Officer-in-charge of a check-post or barrier where it is proved to the satisfaction of such officer that the owner of the goods is not a stockist and the goods transported are his household or other articles intended for personal use.
