Section 9(4)(c) in The Orissa Motor Vehicles Taxation Rules, 1976
(c)Vehicles which ply a distance exceeding 240 Kms. but not exceeding 320 Kms. in a day will pay Additional Motor Vehicles Tax for the distance covered in this State proportionate to the average distance of 280 Kms. but subject to the maximum amount of Additional Motor Vehicles Tax fixed for the slab.