Section 13(5) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(5)Notwithstanding anything contained in Sub-rule (1), a registered employer, may, by a written application to the Commissioner seek permission to furnish quarterly or yearly return and the Commissioner may, after hearing the applicant permit him, by an order in writing, to file returns quarterly or yearly subject to such conditions as would be specified in that order.
