Section 10 in The Orissa Motor Vehicles Taxation Rules, 1976
10.
A registered owner a person having possession or control of a transport vehicle, desirous of paying tax in the region other than the region where [tax/additional tax] [Words Substituted vide Orissa Gazette Extraordinary No. 485/1.5.1986 Notification SRO No. 319/86.] was last paid, shall produce a "no objection certificate," in Form 'D' from the Taxing Officer to whom [tax/additional tax] [Words Substituted vide Orissa Gazette Extraordinary No. 485/1.5.1986 Notification SRO No. 319/86.] was last paid.
