Section 2(1)(g) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(g)"Half year" for the purpose of these rules, means a period of six months commencing from the 1st April and the 1st October as the case may be.(gg)[ "Joint Commissioner of Profession Tax" means the Joint Commissioner of Sales Tax appointed by the Government under the Orissa Value Added Tax Act, 2004] [Inserted vide O.G.E. No. 1579 dated 24.10.2009.];