Section 69(8) in The Orissa Luxury Tax Rules, 1995
(8)The Driver or any other person in charge of the goods vehicles or boat shall carry the requisite way bills in triplicate in respect of each consignee and shall tend the original and duplicate copy of the way bills to the Officer in-charge of check-post barrier through which the goods vehicle or the boat first passes on its way;Provided that in case the goods vehicle not intended to pass through a check-post or barrier is checked by an officer not below the rank of a Luxury Tax Officer the original copy of the way bill shall be tendered to such officer;Provided further that in case the vehicle or boat has not passed through a check-post or barrier or has not been checked by an officer not below the rank of a Luxury Tax Officer, the stockist shall submit the original copy of the way bill used during a month by the last day of the succeeding month along with the statement of accounts referred to in clause (6) above, to these Luxury Tax Officer of the concerned circle.
