Section 15 in The Orissa Motor Vehicles Taxation Act, 1975
15. Exemption.
(1)The State Government may by notification make an exemption, reduction in the rate or other modification in regard to the tax payable-(i)by any person or class of persons; or(ii)in respect of any motor vehicle or class of motor vehicles.(2)Every notification issued under Sub-section (1) shall, as soon as may be after it is issued, be laid before the State Legislature for a total period of fourteen days which may be comprised in one or more sessions.
