Section 2(vii) in The Orissa Motor Vehicles Taxation Rules, 1976
(vii)all other words and expressions used in these rules and not defined herein shall have the same meaning as are respectively assigned to them in the [Motor Vehicles Act, 1988 and the rules made thereunder] [Substituted vide Orissa Gazette Extraordinary No. 510/9.5.1994-Notification SRO No. 410/94/ 3.5.1994.];
