Section 18(1) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(1)If the holder of a certificate of registration or a certificate of enrolment in one area shifts his place of work to another area, he shall, within fifteen days of such shifting, intimate the same to the Assessing Authority from whose office the certificate was issued and he shall at the same time send a copy of such information to the Assessing Authority exercising jurisdiction over the area to which the place of work is shifted.
