Section 6(1) in The Orissa Motor Vehicles Taxation Act, 1975
(1)When any motor vehicle, in respect of which tax for any period has been paid, is altered during such period or purpose to be used during such period in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of tax is payable, the registered owner or the person having possession or control of the vehicle, shall pay to the Taxing Officer [differential tax] [Substituted vide Orissa Act No. 2 of 1986.] of a sum which is equal to the difference between the tax already paid and the tax which is payable in respect of such vehicle for the period for which the higher rate of tax is payable in consequence of the alteration or proposed user, as the case may be.
