Section 6 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
6. Amendment of Certificate of Registration.
(1)Where the holder of a certificate of registration granted under Rule 4 desires the certificate to be amended, he shall submit an application in Form I for the said purpose to the Assessing Authority, setting out the particulars in respect of which he desires such amendment and reasons therefor together with the certificate of registration, and there upon the Assessing Authority may, if he is satisfied with the reason given, make such amendments as he thinks necessary in the certificate of registration.(2)Notwithstanding anything contained in Sub-rule (1) where consequent upon the amendment of the Schedule to the Act, the class of assesses or the rate of tax payable under the Act is or both are changed and a new class of assessees or a new rate of tax is or both are specified, then the class of assessees or the rate of tax mentioned in the certificate or registration granted under Rule 4 to the holders of such certificate prior to such amendment shall stand changed respectively to the new class of assessees or the rate of tax or both so specified in the said Schedule with effect from the date of coming into force of such amendment.
