Section 69(14) in The Orissa Luxury Tax Rules, 1995
(14)The Commissioner may by order declare that the way bill forms of particular series design or colour shall be deemed as obsolete and invalid, with effect from such date as may be specified in the notification, and when a notification declaring such forms as obsolete and invalid is published, all licensed stockist shall on or before the date, with effect from which the forms are so declared obsolete and invalid surrender all such unused way bill forms.
