Section 69(2) in The Orissa Luxury Tax Rules, 1995
(2)The driver or the person in charge of the goods vehicle or boat shall produce the way bill in triplicate and other documents before the Officer-in-charge of the check-post or barrier through which the vehicle or boat first passes on its way. He, on examination of the contents, in the vehicle or boat, and inspection of the documents if finds that the goods are fully covered by the way bill and the way bill is not defective or incomplete, shall verify and sign the way bills and retain the original and duplicate copies and return the triplicate copy of the verified way bill to the owner or the person incharge of the goods vehicle or boat. The Officer-in-charge of the last check-post or barrier through which the said goods vehicle or boat carrying the said goods passed to its destination within State or outside the State, shall also, on examination of the contents of the vehicle or boat and inspection of the documents, if finds that the goods are fully covered by the said way bill, record the fact of exist, sign the said copy, and return the triplicate copy to the owner or the person in charge of the goods vehicle or boat.
