Section 7 in The Orissa Motor Vehicles Taxation Rules, 1976
7.
For the vehicles in respect of which no [tax/additional tax] [Inserted vide Transport Department, Notification No. 5561/22.4.1986.] is payable under section 8, the declaration may be filed in Form 'BB' along with the documents prescribed and the notification in which the exemption of tax for the vehicle has been notified.Provided that no such declaration shall be filed or [tax/additional tax] [Inserted vide Transport Department, Notification No. 5561/22.4.1986.] token granted in respect of the vehicle which is declared off road ;Provided further that dealers of manufactures paying [tax/additional tax] [Inserted vide Transport Department, Notification No. 5561/22.4.1986.] under section 5 shall submit the declaration in plain paper stating legibly therein category wise make and model of the vehicles and maximum number thereof for which [tax/additional tax] [Inserted vide Transport Department, Notification No. 5561/22.4.1986.] is being paid and certify the maximum number has never been exceeded at any point of time during the previous quarters, along with trade certificate and invoice, despatch note instead of registration certificate and insurance certificate.
