Section 8 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
8. Validity of enrolment.
(1)A certificate of enrolment granted under Rule 5 shall remain valid so long as it is not cancelled under Sub-rule (2) of Rule 9.(2)An application for amendment of certificate of enrolment shall be made in Form II to the Assessing Authority, who may, on receipt of such application require the applicant to furnish such additional information or evidence as may be necessary for determining the amount of tax payable by the applicant as specified in the Schedule to the Act, and upon determination of the amount of tax so payable by the applicant, the Assessing Authority shall make necessary amendment in the certificate of enrolment under his signature with date indicating the year from which the tax at the revised rate shall be payable.(3)Notwithstanding anything contained in Sub-rule (2), where consequent upon amendment of the Schedule to the Act, the class of assesees or 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, the class of assessees or the rate of tax payable or both as mentioned in the certificate of enrolment granted under Rule 5 to the holder of such certificates prior to such amendment shall stand changed respectively to the new class of assessees or the new rate of tax or both so specified in the said Schedule with effect from the date of coming into force of such amendment.
