Section 7(1) in Orissa Motor Spirit (Taxation on Sales) Act, 1946
(1)(a)Every person carrying on business as a retail dealer on the date on which the remaining provisions of this Act other than section 1 come into force shall, within three months from the said date, and every person intending to start business as a retail dealer after the said date shall, before starting such business, make an application for the registration of his name as a retail dealer in respect of the place where he carries on or intends to start such business or, if he carries on or intends to start such business at more than one place, in respect of each such place.(b)Every person carrying on business as a wholesale distributor on the date on which the remaining provisions of this Act other than section 1 come into force shall, within three months from the said date, and every person intending to start such business as a wholesale distributor after the said date shall, before starting such business, make an application for the registration of his name as a wholesale distributor in respect of such business whether he carries on or intends to start such business at one place or more.(c)No wholesale distributor shall, unless also registered as a retail dealer under this Act, sell motor spirit for consumption or sale in the Province to any person other than a wholesale distributor or a retail dealer, registered as such under this Act.
