Odisha Motor Vehicles (Taxation of Passengers) Repeal) Act, 1986

Odisha Motor Vehicles (Taxation of Passengers) Repeal) Act, 1986

The Orissa Motor Vehicles (Taxation of Passengers) (Repeal) Act, 1986 is a State law passed by the Odisha Legislative Assembly to formally abolish the passenger tax system established under the Orissa Motor Vehicles (Taxation of Passengers) Act, 1969. Retrospectively effective from December 18, 1985, this law applies to stage carriage operators, commercial bus service providers, and passengers traveling in public transport vehicles within Odisha. By doing away with the separate passenger taxation law and substituting the temporary repeal ordinance issued in 1985, the Act simplified state transport tax administration, reduced compliance burdens on passenger transport operators, and eliminated duplicate tax levies on commuter travel.

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