Section 19 in The Orissa Motor Vehicles Taxation Rules, 1976
19.
Intimation for temporary discontinuance of motor vehicles shall be given in Form 'H' stating the required particulars. Any change in undertaking so delivered as required under section 10 shall be intimated to the Taxing Officer from time to time. The Taxing Officer or any officer of Orissa Motor Vehicles Department may conduct such check as he deems fit to satisfy himself that the vehicle is not being used :Provided that the undertaking in Form 'H' as stated above shall not be accepted unless the documents referred to in Sub-section (1) of section 10 are surrendered therewith.
