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[Cites 0, Cited by 0] [Section 206B(3)] [Section 206B] [Entire Act]

State of Odisha - Subsection

Section 206B(3)(c) in Orissa Municipal Rules, 1953

(c)An application for renewal shall be made by the tax payer in Form C to the Executive Officer, not later than thirty days before the commencement of the year for which such a renewal is required and the Executive Officer, if he is satisfied that the gross annual quantity of goods brought by the tax-payer has not exceeded the quantity brought in during the year immediately preceding the period for which such renewal is sought, shall renew such certificate and endorse the same accordingly. The Executive Officer may, however, accept an application submitted after the prescribed period but in no case later than the beginning of the year in question, if he is satisfied that the tax-payer had a reasonable cause for not applying in time.