Section 9(4)(b) in The Orissa Motor Vehicles Taxation Rules, 1976
(b)Vehicles which ply a distance exceeding 160 Kms. but not exceeding 240 Kms. in a day will pay Additional Motor Vehicles Tax for the distance covered in this State proportionate to the average distance of 200 Kms. but subject to the maximum amount of Additional Motor Vehicles Tax fixed for the slab.,