Section 167(1)(b) in The Chhattisgarh Motor Vehicles Rules, 1994
(b)if the height of the sides of the body or the sills of the body windows, as the case may be, above the highest part of any seat is less than forty-five centimetres, is made by means of guard rails or otherwise to prevent the arms of seated passengers being thrust through or the extent to which the side windows or Venetian can be lowered is such that when lowered their top edges is not less than forty-five centimetres above the highest part of any seat.