Section 108(7) in The Orissa Motor Vehicles Rules, 1993
(7)The backs of all seats shall be closed to a height of 40 centimetres above the seat level and the upper portion of the back rest shall be covered with cushion for not less than 21 centimetres from the top downwards and such cushion shall be of similar materials and covered as specified in Sub-rule (2) thickness of which being not less than 2.5 centimetres.
