Section 108(4) in The Orissa Motor Vehicles Rules, 1993
(4)[ There shall be a clear space of sixty-five centimetres between the back surface of the back rest of one seat including the driver seat and the front surface of the back rest of the seat immediately behind when the seats are placed across the vehicle and are facing towards the driver.] [Substituted vide Orissa Gazette Extraordinary No. 686 dated 16.6.1994, Notification SRO No. 588/94 dated 6.6.1994.]