Section 77(3) in The Central Motor Vehicles Rules, 1989
(3)The plain surface referred to in sub-rule (2) shall not be inclined from the vertical by more than thirty degrees. The letters and numerals shall be exhibited as follows:(i)in the case of a transport vehicle, the registration mark shall be exhibited in two separate horizontal lines, the number allotted to the mission or post and the letters forming the first line followed by the number allotted by the registering authority in the second line; and(ii)in all other cases, the registration mark may exhibit the letters and numerals either in two horizontal lines as aforesaid or in one horizontal line.
