Section 13(4) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(4)Notwithstanding anything contained in Sub-rule (1), a registered employer, having more than one place of work under the jurisdiction of different Assessing Authorities, shall furnish a consolidated return and pay taxes in Form V in his principal place of work specified in respect of all the places of work in the certificate of registration under Rule 4.
