Section 7 in The Orissa Motor Vehicles Taxation Act, 1975
7. Grant of tax token and receipt on payment of tax.
- When a person pays the amount of tax under section 4, [section 4-A] [Inserted vide Orissa Act No. 21 of 1990-w.e.f. 1.12.1990.], section 5 of section 6 in respect of any motor vehicle, the Taxing Officer shall-(a)grant to such person a receipt in the prescribed from specifying therein the particulars of the tax paid;(b)[save in the case of motor vehicle in respect of which one-time tax has been paid] [Substituted vide Orissa Act 12 of 1993 w.e.f. 1.6.1993.] issue to such person a tax token in prescribed form specifying therein the period for which such tax has been paid; and(c)specifying in the certificate of registration granted in respect of the vehicle under the Motor Vehicles Act that the tax has been for the period mentioned in Clause (b) :Provided that the Taxing Officer shall not issue a tax token if all arrear taxes and penalties due in respect of the vehicle are also not paid along with the tax for the current period.
