The Odisha Motor Vehicles Taxation Act, 1975State Act of Odisha · Act 39 of 1975
(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.