Section 23(2) in The Orissa Motor Vehicles Taxation Act, 1975
(2)In particular and without prejudice to the generality of the foregoing powers, the State Government may make rules for all or any of the following matters, namely :(a)the time within which had the manner in which, tax shall be paid;(b)the form of declaration and the form of undertaking, particulars to be stated therein and the time within which the declaration or undertakings shall be delivered;(c)the form of the tax token and the manner in which the tax token shall be displayed in the motor vehicle;(d)the conditions subject to which refund of tax may be allowed;(e)the authority before which, the manner in which, the time within which and the fees on payment of which an appeal or revision may be filed and the manner in which an appeal or revision may be heard and disposed of;(f)the issue of duplicate tokens and of certified copies of the records of the Taxing Officer and the fee chargeable therefore;(g)the procedure in accordance with which the Taxing Officer may dispose of matters before him;(h)regulating the method of assessment and recovery of the tax;(i)any other matter which is to be or may be prescribed.
