Section 9(2) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(2)The certificate of enrolment granted under Rule 5 may be cancelled by the Assessing Authority when he is satisfied that the enrolled person is dead or that his liability to pay tax has ceased :Provided that where consequent upon the amendment of the Schedule to the Act, the rate of tax payable by such person is specified as nil but he continues in his profession, trade, calling or employment, the certificate of enrolment shall not be cancelled.
