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State of Odisha - Section
Section 5 in The Orissa Motor Vehicles Taxation Act, 1975
5. Tax payable by Manufactures and Dealers.
- Notwithstanding the provisions contained in [Sections 3, 3-A, 4 or 4-A] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993-For the words 'the Schedule'.], a tax at the annual rate specified below shall be paid in advance by a manufacture of dealer in motor vehicles in respect of the vehicles in his possession in the course of his business as such manufacture or dealer under the authorisation of trade certificate granted under the Motor Vehicles Rules :| Description of motor vehicle | Annual rate | |
| 1. | Motor Cycles- | |
| (a) where the total number of vehicles does not exceed ten | Rs. 250.00 | |
| (b) where such total number exceeds ten | Rs. 250.00 plus Rs. 250.00 for every ten or less number ofvehicles in excess of ten. | |
| 2. | Motor vehicle other than Motor Cycles- | |
| (a) where the total number of vehicles does not exceed ten | Rs. 1,002.00 | |
| (b) where such total number exceeds ten | Rs. 1,000.00 plus Rs. 1,000.00 for every ten or less number ofvehicles in excess of ten : |