Notwithstanding the provisions contained in [Sections 3, 3-A, 4 or 4-A], a tax at the annual rate specified below shall be paid in advance by a manufacture of dealer in motor vehicles in respect of the vehicles in his possession in the course of his business as such manufacture or dealer under the authorisation of trade certificate granted under the Motor Vehicles Rules :.
1. Substituted vide (O.A. No. 3 of 2010) O.G.E Ext. No. 1198 dated 2.8.2010.
2.1 Substituted vide (O.A. No. 19 of 2017) O.G.E Ext. No. 1986 dated 21.11.2017.
THE ODISHA ROAD SAFETY8 1[Description of motor vehicle Annual rate
1. Motor Cycles-
(a) where the total number of Rs. 2000.00 vehicles does not exceed ten.
(b) where such total number Rs. 2000.00 Plus exceeds ten. Rs. 200.00 for each vehicle ex ceeding ten
2. Motor vehicles other than Motor Cycles weighing notmore than 3048 kilograms unladen—
(a) where the total number of Rs. 5,000.00 vehicles does not exceed ten.
(b) where such total number Rs. 5000.00 exceeds ten. Rs. 500.00 for each vehicle ex ceeding ten.
3. Motor vehicles weighing more than 3048 kilograms unladen—
(a) where the total number of Rs. 10,000.00 vehicles does not exceed ten.
(b) where such total number Rs. 10,000.00 exceeds ten. Rs. 1000.00 for each vehicle ex ceeding ten.]