Section 3(1) in The Orissa Motor Vehicles Taxation Act, 1975
(1)Subject to the other provisions of this Act, [ * * *] [Omitted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.] there shall be levied on every motor vehicle used or kept for use within the State a tax at the rate specified in [Schedule-I] [Substituted vide Orissa Act No. 12 of 1993-w.e.f. 1.6.1993.] [Schedule-III] [Inserted vide Orissa Act 3 of 2005 w.e.f. 25.2.2005.];
