Section 3 in The Orissa Motor Vehicles Taxation Rules, 1976
3.
The [tax, additional tax and differential tax] [Substituted vide Orissa Gazette Extraordinary No. 485/1.5.1986-Notification SRO No. 3.9.1986 w.e.f. 1.5.1986.] shall be paid by means of treasury challan/bank drafts [and bankers cheques] [Substituted vide transport Department Notification No. 5661/22.4.1938.] payable to the Taxing Officers of the region in which the motor vehicle is used or kept for use, drawn on any Nationalised Bank/State Bank of India at its Branch, at the headquarters of the region and the person making the payment shall, at the time of payment, deliver to the Taxing Officer, the documents and the declaration referred to in Sub-section (4) of section 4 :[Provided that the additional tax in respect of the stage carriages of the other Sates plying on inter-State routes between the State of Orissa and any other Stales in pursuance of any reciprocal agreement arrived at between the States of Orissa and such other State or States shall paid to the Taxing Officers at the office at the State Transport Authority, Orissa, Cuttack.] [Proviso inserted vide Transport Department Notification No. 9574/16.6.1988.]
