Section 2(vi) in The Orissa Motor Vehicles Taxation Rules, 1976
(vi)"seating capacity" means the seating capacity of motor vehicle fixed by the registering authority in the Certificate of Registration under the [Motor Vehicles Act, 1988 arid the rules made thereunder] [Substituted vide Orissa Gazette Extraordinary No. 510/9.5.1994-Notification SRO No. 410/94/ 3.5.1994.];
